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County of Rockland – Budget Review (B18-6-11)
County of Rockland – Budget Review (B18-6-11)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-counies-2018-rockland-br.pdfCity of Lockport -- Budget Review (B18-1-10)
City of Lockport -- Budget Review (B18-1-10)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-city-2018-lockport-br.pdfCity of Mechanicville – Financial Oversight (2025M-78)
Did the City of Mechanicville (City) Mayor and officials provide adequate oversight of financial operations?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/mechanicville-city-2025-78.pdfCode of Ethics for IAC and REAC
Restrictions on Transactions Between Council or Committee Members and the Common Retirement Fund or Retirement Systems
https://www.osc.ny.gov/files/common-retirement-fund/pdf/code-of-ethics-for-iac-and-reac.pdfModel Code of Ethics for Local Governments
Model Code of Ethics for Local Governments
https://www.osc.ny.gov/files/local-government/publications/docs/code-ethics-local-governments.docxVillage of Whitehall – Records and Reports (2026M-9)
Did the Village of Whitehall (Village) Clerk-Treasurer maintain complete, accurate and timely records and reports?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/whitehall-village-2026-9.pdfOpinion 2003-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … Retirement and Social Security Law §363-d does not apply to death benefits provided pursuant to General Municipal Law §208-b. You ask whether the … presumption in Retirement and Social Security Law applies to benefits for a firefighter who died of cancer prior to …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 90-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of surplus moneys) TOWN LAW, §185(1): Absent a provision to the contrary in a special act of the state legislature, … Whether surplus moneys of the fire district may be used to repair and replace the …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Opinion 2004-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … for municipal hospitals and nutrition programs pursuant to agreements under Public Health Law) GENERAL MUNICIPAL LAW … Whether purchases on behalf of county agencies may be made pursuant to the exception to …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Contact Us
… If you have questions, there are several ways to contact the Office of Unclaimed Funds: OUF Email Addresses You can reach: … Press 4 for information for reporters and listen carefully to the menu choice Or write to us at: Office of the State … If you have questions about reporting unclaimed funds to the Office of the State Comptroller there are several ways …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usOpinion 93-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … earn credit under a service award program for responding to fire alarms during their "regularly assigned work … times during which an individual is required ordinarily to be at work under the terms and conditions of his or her …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Total Spending – 2023 Financial Condition Report
… the State’s program priorities. Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State spending, which … reflects the States program priorities Comparing spending to revenue provides an indication of the States ability to …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spending2013 Year End Report
… Purpose The objective of our examination was to determine whether payment requests (payments) to claimants … errors. Key Recommendations Reinforce the importance of accurately processing payments to Board and SFCC staff. If … The objective of our examination was to determine whether payment requests …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportWage Theft Investigations
… Purpose To determine whether the Department of Labor (Department) is efficiently utilizing its resources to undertake and complete wage theft investigations timely … To determine whether the Department of Labor Department is efficiently utilizing its resources to …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsSamaritan Village, Inc. – Chemical Dependency Services Program
… Purpose To determine whether the Office of Alcoholism and Substance … Services (OASAS) is effectively monitoring the contract to ensure claims submitted by Samaritan Village, Inc. are … To determine whether Office of Alcoholism and Substance Abuse Services is effectively …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programInternal Controls Over Selected Financial Operations
… military forces, which are composed of the New York Army National Guard, New York Air National Guard, New York … expenses it incurs in operations and training of the State Army and Air National Guard. Key Findings Weaknesses in …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsUser Access Controls Over Selected System Applications
… Objective To determine whether access controls over select State University of New York Upstate Medical University (Upstate) system applications are effective to prevent unnecessary or inappropriate access to those … To determine whether access controls over select State …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsUnified Court System Bulletin No. UCS-100
… Purpose To explain the automatic processing of the $800.00 Bonus Payment and to provide agencies instructions for submitting the $1,500.00 … To explain the automatic processing of the $80000 Bonus Payment and to provide agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-100-ucs-80000-bonus-payment-and-150000-one-time-bonus-paymentRefunding Local Debt
… for Local Governments Seeking the Comptroller's Approval of Certain Matters Relating to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local Finance Law Pursuant to Sections 90.00(c)(2) and 90.10(g) of the Local Finance Law, advance refunding bonds (with …
https://www.osc.ny.gov/debt/refunding-local-debtCUNY Bulletin No. CU-846
… Purpose: The purpose of this bulletin is to provide instructions to agencies for processing the CUNY … entered and filed on 07/23/2025 between the Comptroller of the City of New York and District 37, AFSCME, AFL-CIO, and … The purpose of this bulletin is to provide instructions to agencies for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-846-city-university-new-york-cuny-ratification-bonus-payment