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City of Lockport – Independent Audit Services (2014M-238)
… services and the effectiveness of such services as a means for the timely detection of errors and irregularities for the period January 1, 2012 through December 31, 2012. … audit services because they did not use a request for proposal (RFP) process to solicit written proposals for …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… through October 23, 2015. Background The Palmyra-Macedon Central School District is located in the Towns of Palmyra, … PalmyraMacedon Central School District Reserves and Fund Balance 2015M336 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterLaFargeville Central School District – Financial Condition (2016M-216)
… The LaFargeville Central School District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The District, which operates one school … officials appropriated about $1 million of fund balance in each of the past three fiscal years but the District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Board has not developed a written plan that communicates to taxpayers the optimal funding levels or conditions under … Return any excess funds in the tax certiorari reserve to the unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Town of Eastchester – Parking Ticket Collections (2012M-246)
… to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in … Court still had $1.89 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 10,599 unpaid parking tickets totaling $851,906 that have been outstanding for more …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Village of Endicott – Budget Review (B4-14-7)
… budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and include a … Address the deficits in the water and sewer funds to avoid adopting unbalanced budgets that include …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Opinion 90-39
… Sonmax v City of New York , 43 NY2d 253, 401 NYS2d 173; Mobil Oil v Town of Huntington , 85 Misc 2d 806, 380 NYS2d 466; … 406 NYS2d 938, affd 48 NY2d 746, 422 NYS2d 612; Mobile Oil Corporation , supra ). The duty to provide fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Reporting Regulation for Elected or Appointed Officials
… appointed officials who work for a participating employer of the retirement system and are required to be reported to the retirement system. (a) Record of work activities. (1) Except as otherwise provided in this … in an employer’s time keeping system that consists of a daily record of actual time worked and time charged to …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsUnified Court System Bulletin No. UCS-319
… Purpose: The purpose of this bulletin is to explain OSC’s automatic processing of the April 2022 Unified Court System (UCS) Retroactive … the 2022 SLED Payment are affected. Background: Chapter 1 of the Laws of 2023, which implements the 2021-2026 … The purpose of this bulletin is to explain OSCs automatic processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-319-retroactive-april-2022-ucs-sled-payment-increaseUnified Court System Bulletin No. UCS-166
… of the salary restorations and to provide instructions for miscellaneous adjustments not processed automatically. … (UCS) and various unions, increases in basic annual salary for employees earning $115,000 or more were deferred pending a salary increase for justices of the Supreme Court or until 3/31/11. As of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-166-unified-court-system-ucs-salary-restorationsState Agencies Bulletin No. 894
… of 2008 implements the agreement between the State of New York and the Civil Service Employees Association and provides …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/894-april-1-2009-salary-and-longevity-increases-employees-represented-civilEDSS - Glossary of Terms
Terminology related to a Contract Reporter Exemption Request and a Procurement Record
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsOpinion 88-5
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … LAW, §92-a: A town may provide health insurance coverage at town expense to retired officers or employees, or a group … a personnel policy of providing health insurance at town expense to retired employees with at least five years …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Opinion 92-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … only on customers serviced within the district. You state that the police district encompasses more than 90% of the county's populace. You further state that the police department of the police district plans …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 2000-3
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Establishment … required. You also ask whether such a filing is required for districts established pursuant to article 12-A of the … control ... together with an application, in duplicate, for permission [of the State Comptroller] to create or extend …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3VendRep System Contract Search
… is a secure web-based application that uses JavaScript, cookies and other advance features of Internet Browsers. If …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-contract-searchOversight of Dam Safety
… defects, cracking, inadequate maintenance and upkeep, and piping (when seepage through a dam is not properly filtered …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyState Comptroller DiNapoli Releases Municipal & School Audits
… treasurer as required by school policy Scarborough Fire District – Board Oversight (Westchester County) The board did … did not obtain quotes for seven purchases totaling $27,810 or seek competition for fuel purchases, which may have … from OSC’s January 2025 budget review letter. The 2026-27 tentative budget includes a tax levy of $5.6 million. …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1Employee Qualifications, Hiring, and Promotions
… Metropolitan Transportation Authority (MTA) uses similar hiring and promotion policies, procedures, and directives for … and if there are opportunities for improprieties in the hiring, promotion, or supervision of employees. The audit … Analysts, Electrical Engineers, and Attorneys). The hiring and promotion processes used by Transit are determined …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotions