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Opinion 88-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a line of credit between and the county is legal …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Disability Retirement – When Employees Retire
… Accidental and Performance of Duty Disability Documents Notice of Accident To qualify for an accidental disability retirement, the member must file written notice with us within 90 days of the accident. The notice must detail the time and place of the accident, the …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementTown of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… Purpose of Audit The purpose of our audit was to review the Town’s billing for sewer … 1, 2014 through April 17, 2017. Background The Town of Porter is located in Niagara County and has a population … Town of Porter Sewer Billings to Fort Niagara State Park 2017M162 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Henderson Fire District – Financial Activities (2025M-67)
… [read complete report – pdf] Audit Objective Did the Henderson Fire District (District) Board of Commissioners (Board) adequately monitor financial … The Board did not adequately monitor financial activities or …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … Volunteer Fire Company No. 1, Inc. is located in the Town of Olean, Cattaraugus County, and provides fire protection … Town of Olean Volunteer Fire Company No 1 Inc Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overContract Participation of Minority- and Women-Owned Business Enterprises
… these goals, and is accurately reporting these results to the Department of Economic Development. The audit covers the period April 1, … Specifically, State agencies and public authorities are to establish annual goals for such participation …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesPublic Safety – 2021 Financial Condition Report
The number of crimes in seven categories increased for the first time since 2012 rising 15 percent to 341908 in 2020
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyState Agencies Bulletin No. 1738
… Purpose To inform agencies of OSC’s automatic processing of the April 2019 M/C Performance Advances and provide … To inform agencies of OSCs automatic processing of the April 2019 MC Performance Advances and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1738-april-2019-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 1651
… Purpose To inform agencies of OSC’s automatic processing of the April 2018 M/C Performance Advances and provide … To inform agencies of OSCs automatic processing of the April 2018 MC Performance Advances and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1651-april-2018-managementconfidential-mc-performance-advancesAdministration and Monitoring of Financial Assistance to New York City Businesses (2021-N-6)
To determine whether the New York City Industrial Development Agency (NYCIDA) has policies and procedures in place to approve, monitor, and measure project performance and whether they were followed. We also determined whether NYCIDA recaptured public benefits in accordance with the project ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21n6.pdfCompliance With Freedom of Information Law Requirements (2019-S-70) 180-Day Response
To determine if the Capital District Transportation Authority (CDTA) and its subsidiaries have policies, procedures, and processes in place to fulfill CDTA’s responsibilities under the Freedom of Information Law (FOIL), and to determine if CDTA is in compliance with its responsibilities under FOIL.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s70-response.pdfUncollected Penalties
… Purpose To determine if the Department of Agriculture and Markets (Department) … effectively pursues and collects outstanding penalties. The audit covers the period April 1, 2007 through February 1, … To determine if the Department of Agriculture and Markets Department …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesUnified Court System Bulletin No. UCS-364
… agencies with instructions for manual payment of the April 2026 UCS Security and Law Enforcement Differential Payment … employees (BU 86). Effective Dates: The April 2026 UCS SLED payment will be processed with the following … Effective Date Check Date Administration 1 Lag 03/26/2026 04/22/2026 Eligibility Criteria: Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-364-april-2026-unified-court-system-ucs-security-and-lawUnified Court System Bulletin No. UCS-353
… Purpose: The purpose of this bulletin is to provide agencies with instructions for manual payment of the April 2025 UCS Security and Law Enforcement … The purpose of this bulletin is to provide agencies with instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-353-april-2025-unified-court-system-ucs-security-and-lawCUNY Bulletin No. CU-840
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 rate increases for Steamfitter Titles. Affected … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-840-cuny-2025-rate-increases-steamfitter-titlesCUNY Bulletin No. CU-830
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 rate increases for Painter Titles. Affected … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-830-cuny-2025-rate-increases-painter-titlesState Comptroller DiNapoli Releases Municipal Audits
… totaling $456,597. Buffalo Sewer Authority – Industrial Waste Section (IWS) (Erie County) Authority officials control … treatment plant but do not adequately monitor trucked in waste and ensure that all waste discharged is properly billed … of liquid and/or slush waste trucked in for treatment and disposal; instead, they allow haulers to self-report on the …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2214
… Purpose: The purpose of this bulletin is to inform agencies of the procedures for reporting Line Number changes and to … The purpose of this bulletin is to inform agencies of the procedures for reporting Line Number changes and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2214-reporting-line-number-and-budget-year-changes-fiscal-year-2024-2025Capital Planning (Follow-Up)
… Purpose To determine the extent of the implementation of the three recommendations included in … To determine the extent of the implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followDiNapoli: State Tax Collections Dip
… Tax collections totaling $19.8 billion fell short of projections for New York state in the first quarter of the state’s fiscal year (SFY), a decline of $797.6 … Tax collections totaling $198 billion fell short of projections for New York state in the first quarter of the …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-tax-collections-dip