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Comptroller DiNapoli Releases Municipal Audits
… board did not audit and approve claims from the private funds account prior to their payment. This increases the risk … the town-wide general and the town-outside-village highway funds had operating deficits for four straight years totaling …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-662
… explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. Affected … 6, 2019 between the Comptroller of the City of New York and the City Employees Union, Local 237, International … to the hourly rates effective 02/27/2017, 02/27/2018, and 03/27/2019. The revised rate chart and additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-662-cuny-retroactive-salary-rate-increases-cement-masonsState Agencies Bulletin No. 2082
… provide agencies with instructions for processing the 2021-2022 Firearms Training and Safety Incentive Program Payment … with State fiscal years. A memo dated November 1, 2022, from the Office of Employee Relations (OER) authorized the 2021-2022 payment. Effective Dates: The 2021-2022 Firearms …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2082-2021-2022-public-employees-federation-pef-firearms-training-and-safetyOpinion 96-1
… reserve fund by fire district in Adirondack Park); (for issuance of obligations by fire district in Adirondack Park) … are to be provided from a capital reserve fund, or by the issuance of bonds, bond anticipation notes, capital notes or … for the expenditure of the reserve fund moneys or the issuance of the obligations by the fire district. …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 92-28
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Tax Anticipation Notes (payment of proceeds to a public library); (payment of …
https://www.osc.ny.gov/legal-opinions/opinion-92-28State Agencies Bulletin No. 2379
… only the employee. A program that provides benefits to a spouse or dependents of employees is not a qualified program. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025State Agencies Bulletin No. 2175
The purpose of this bulletin is to provide agency instructions for processing the 2023 CSEA ISU Uniform Maintenance Allowance and 2023 CSEA ISU WorkRelated Clothing Allowance
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2175-2023-csea-work-related-clothing-allowance-and-2023-uniform-maintenanceState Agencies Bulletin No. 2073
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2022 CSEA ISU Uniform Maintenance … advice. Questions Questions regarding eligibility for this payment may be directed to the Office of Employee … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2073-2022-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceOpinion 88-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether there would be a conflict of interest if the village or school district utilized the services of the insurance agency …
https://www.osc.ny.gov/legal-opinions/opinion-88-15York Central School District – Lead Testing and Reporting (S9-25-19)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… – pdf] Audit Objective Did Sullivan West Central School District (District) officials identify, report and implement needed … January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly identify, report or … District officials did not properly identify report or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1SUNY Bulletin No. SU-234
… Purpose To notify SUNY agencies of the new SUNY Police eligibility for the Police and Fire … University Police Officer titles hired under Section 355 of the Education Law in Bargaining Units 08, 13 and 31 who … University Police Officer titles hired under Section 355 of the Education Law Background State University Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-234-state-university-police-officer-eligibility-police-andMember Contributions – Legacy Reporting
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsOpinion 2008-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Is the village required to pay to the fire company any amount of the consideration paid to the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 98-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Periods of Probable Usefulness (replacement of fire chiefs' cars); (acquisition of traffic signal control system) … may establish a capital reserve fund for the purpose of replacing three chiefs cars …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Cost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… Protection Agency (EPA) has established an industry goal of 10 percent for unaccounted water system losses. A water … areas that may need attention, particularly large volumes of unaccounted-for water. Calculate unaccounted-for water … and quantify all water sources to calculate the number of gallons produced by your municipal water system annually. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemGardiner Fire District – Length of Service Award Program (2013M-265)
… examine the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, 2012 through … Gardiner Fire District Length of Service Award Program 2013M265 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Rockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls over agreements … 12, 2014. Background Rockland County has a population of approximately 320,900 and is governed by a 17-member Board … Rockland County Department of Social Services Service Contracts 2014M368 …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… (UTEP) requirements for monitoring the sales and use tax exemptions used by approved projects. The Agency did not have … as per the Agency’s UTEP and ensure that sales and use tax exemptions claimed are not in excess of the amounts …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectVillage of Rushville - Board Oversight and Information Technology (2018M-118)
… a loss of approximately $62,000. Designate an official to certify payroll. Develop proper IT controls. Key … and have initiated or indicated they planned to initiate corrective action. 1 New York General Municipal …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118