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State Agencies Bulletin No. 1393
… The accounting, reporting and payroll distribution data for employees paid through PayServ Background In order to … to ensure the proper accounting information is being used for the paychecks noted below. Effective Date(s) Institution … Actions OSC will begin FYE activities on March 24, 2015 for the paychecks dated April 2, 2015 (Institution) and April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1393-updates-account-codes-attached-payserv-position-pools-sfs-statewideCollege at Purchase – Selected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and … of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… [read complete report – pdf] Audit Objective Determine whether the Richford … and District officials run the risk that necessary fire protection and emergency services resources will not be … period and did not identify the discrepancies. Ensure the annual financial reports (AFR) were filed in accordance with …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Opinion 2001-4
… of Waterloo , 245 AD2d 1079, 667 NYS2d 553 mot for lv to app dsmd 91 NYS2d 957, 671 NYS2d 717; Benjamin v Town of … Sacco v Maruca , 175 AD2d 578, 573 NYS2d 787 mot for lv to app denied 78 NY2d 862, 578 NYS2d 877, concerning referendum …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Post-Retirement Death Benefit – Career Plan for ERS Tier 2 Members
… Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g PostRetirement Death Benefit …
https://www.osc.ny.gov/retirement/publications/1508/post-retirement-death-benefitYour Membership and Benefits
… As a NYSLRS member its important to understand how your membership works and what benefits you are entitled to receive …
https://www.osc.ny.gov/retirement/members/your-membership-and-benefitsSkaneateles Central School District – Records and Reports (2015M-154)
… December 31, 2014. Background The Skaneateles Central School District is located in the Towns of Sennett, Niles and … Skaneateles Central School District Records and Reports 2015M154 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154DiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… in questionable costs that were paid by the state Office of Mental Health (OMH) to an Altamont, N.Y. company that … services through OMH and the New York City Department of Health and Mental Hygiene (DOHMH) to individuals who have … claimed costs totaling over $848,000. "The Office of Mental Health is not fulfilling its responsibility to …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… all 50 states, the District of Columbia, and Puerto Rico to determine if an individual is receiving duplicate … million). While all states, the District of Columbia, and Puerto Rico participate in the PARIS match, not all of them …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingContract Advisory No. 25
Electronic Documents Submission System EDSS
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssYates County – Court and Trust Funds (2025-C&T-1)
… 1, 2022 through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court … and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office … The Treasurer delayed turning over $44,940 of abandoned property to the State Comptroller for three years. The County …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Opinion 2007-6
… in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to one-time payment made to next ranking subordinate officer) GENERAL MUNICIPAL LAW § 207-m: If the permanent … unit and is the highest ranking subordinate to the police chief in a village police department receives a one-time …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 96-3
… trustee would have a prohibited interest in a contract for environmental review and planning services between the … §§1-102, 4-412, 5-524). Article 18 contains no exception for contracts let pursuant to competitive bidding or, in the … state officers and employees). There also is no exception for contracts, the cost of which is recouped by the …
https://www.osc.ny.gov/legal-opinions/opinion-96-3DiNapoli: Fiscal Stress May be Looming for Glens Falls
… The city of Glens Falls’ financial condition has declined due to burdensome debt costs, the subsidization of a downtown civic center and expenses … outpace revenues, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report, part of …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsTown of Horseheads – Information Technology (2025M-109)
… [read complete report – pdf] Audit Objective Did Town of Horseheads (Town) … to staff? Audit Period January 1, 2024 – January 21, 2025 We extended our audit period through March 26, 2025, to … IT support, network setup and maintenance, end point protection, managing user accounts and permissions and other …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… Gorham (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – … 2024 FFI tax proceeds in accordance with New York State Insurance Law (Insurance Law) and relevant case law. The bookkeeper … of Gorham Town officials properly distribute foreign fire insurance FFI tax proceeds …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… [read complete report – pdf] Audit Objective Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … Did the Town of Brant Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Chittenango Central School District – Audit Follow-Up (2023M-155-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Chittenango Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fTruxton Fire District – Audit Follow-Up (2022M-123-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Truxton Fire District’s (District) progress, as … The purpose of our review was to assess the Truxton Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fEast Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… officials adequately monitor fuel inventory for loss, waste or misuse? Audit Period January 1, 2023 - November 30, … commodities such as fuel are frequent targets for theft, waste and misuse. By limiting access, requiring documentation … and reviewing fuel records, opportunities for loss, waste and misuse are reduced. A periodic reconciliation of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoring