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State Agencies Bulletin No. 339
… Purpose To provide instructions for submitting time entry transactions for taxable Non-Cash Merit Awards. Affected Employees M/C … special parking spots) intended to recognize M/C employees for their valuable contributions to an agency. Such items or … To provide instructions for submitting time entry transactions for taxable NonCash …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesOpinion 96-5
… fees unless a statute expressly so provides (see 1988 Opns St Comp No. 88-38, p 75; 1983 Opns St Comp No. 83-20, p 22). Section 5225 of the Insurance Law … meaning (2 Opns St Comp, 1946, p 290; see also People v Brooklyn Garden Apartments , Inc. , 283 NY 373, 381 [1940]). …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 91-57
… in the opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL … Whether library fund moneys of the village public library may be comingled with moneys of the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 94-26
… general town taxes within the district. December 27, 1994 Patricia Lamb McCarthy Deputy Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Management of Selected Special Revenue Funds
… Purpose To determine whether the Department of Health (Department) is effectively managing selected special revenue funds to ensure the funds are spent timely and for their intended purposes. Our audit … To determine whether the Department of Health Department is effectively managing …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsLicensing and Monitoring of Proprietary Schools
… Objectives To determine whether the State Education Department’s (Department) Bureau of Proprietary School Supervision (Bureau) is verifying that … monitoring schools and utilizing its database to look for warning flags of future closings. The audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsEnforcement of Article 19-A of the Vehicle and Traffic Law
… Purpose To determine if the Department of Motor Vehicles (Department) takes adequate steps to … identify motor carriers that must comply with Article 19-A of the New York State Vehicle and Traffic Law and enforces … To determine if the Department of Motor Vehicles takes adequate steps to …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawState Agencies Bulletin No. 2354
… Purpose: The purpose of this bulletin is to provide processing instructions to agencies for entering the new Weekend Voluntary Overtime Differential for eligible … employee’s payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesState Comptroller DiNapoli Releases Municipal Audits
… potential for inappropriate use of town fuel to occur and go undetected was significant. Town of Lockport – Asphalt … of millings inventories and sales revenue to occur and go undetected. The superintendent also did not update the …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… (IT) (Dutchess County) District officials did not ensure network user accounts were adequately managed. Unnecessary enabled network user accounts are additional entry points into a network and, if accessed by attackers, could potentially be …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… Town of Crawford – Town Clerk (Orange County) The former clerk did not properly account for, report, … were not always accurate and supported and leave accrual benefits were not clearly authorized. The highway … financial decisions. The recent audit found the supervisor has continued to not maintain the accounting records and …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… websites, such as shopping, entertainment, personal email, online gaming and social networking, in violation of the …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… that cost $9,266 could not be found. Northport – East Northport Union Free School District – Extra-Classroom … Unemployment reserve balance of about $400,000 is nearly 200 times the average unemployment expenditure. By …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Corfu , Town of East Hampton , Village of Farmingdale , Village of … DiNapoli today announced his office completed audits of the Village of Corfu Town of East Hampton Village of Farmingdale Village …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-734
… Employees: Annual PSC employees in Bargaining Units CB, PC or T8 who meet the eligibility criteria are affected. … who are Active or on Paid Leave in Bargaining Units CB, PC or T8 will receive the April 2022 PSC $1,500 General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalTown of Butternuts – Transparency of Fiscal Activities (S9-25-24)
… [read complete report – pdf] Audit Objective Did the Town of Butternuts (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … Did the Town of Butternuts Town Board Board conduct or provide for an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/29/town-butternuts-transparency-fiscal-activities-s9-25-24XI-A.2 Purchase Requisitions – XI-A. Purchasing
… AND POLICIES This section directs agencies on the use of the requisition to streamline and standardize the … Preparation: Requisitioners should follow Office of General Services’ (OGS) Procurement Guidelines when … onto the requisition. The Item Master is a repository of items that provides buyers with a standardized list of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesDiNapoli Releases Budget Review for City of Buffalo
… budget shortfalls, and now that money is gone and there’s no extra cushion left to help balance the proposed 2026-27 … projected spending for the 2025-26 fiscal year. A real property tax increase of $46.1 million is included in the proposed …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-releases-budget-review-city-buffaloOpinion 95-32
… GENERAL MUNICIPAL LAW, §§10, 11: A local government is not required by law to enter into security and custodial … of the State Comptroller. You ask whether a fire district is required to enter into the model security and custodial … a security agreement must provide that the collateral is being pledged by the bank or trust company as security for …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Oversight of Language Access Services
… services—also referred to as Language Access Services (LAS). Hospitals must also post signage in public areas listing the availability of free LAS. The 2023 American Community Survey conducted by the U.S. … have LEP, speaking hundreds of languages. H+H provides LAS in multiple languages and dialects through Telephonic or …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-services