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Retirement Legislation
… and related legislation enacted or vetoed 2025 Legislation Book 2024 Legislation Book 2023 Legislation Book 2022 Legislation Book 2021 Legislation Book 2020 …
https://www.osc.ny.gov/retirement/resources/retirement-legislationDiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… York State Police and Hamilton County District Attorney Christopher C. Shambo for working with my office to hold her …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyAsset Forfeiture Escrow Fund
… under Article 13-A of the CPLR to be deposited into an asset forfeiture escrow fund established, as deemed … Used The General Fund (A Fund) general ledger code 894 – Asset Forfeiture Escrow Fund should be used for all moneys … a detailed report of the operation and condition of the asset forfeiture escrow fund to the governing board and the …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundExamination of Procurement Card Payments
… Purpose The objective of our examination was to determine whether the Office for … State Finance Law requirements and guidance on the use of Procurement Cards (PCards) when purchasing $1.6 million in … over $50,000 in amount must be approved by the Office of the State Comptroller. State Finance Law §163 requires …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsOverview – Employer Contributions and Rates
… Employer contributions help ensure the proper funding of retirement benefits To determine an employers cost …
https://www.osc.ny.gov/retirement/employers/contributions/overviewEnterprise Charter School - Procurement (2019M-06)
… officials used a competitive process to procure goods and services. Key Findings School officials did not: Always … for proposals when required, review all quotes received and publically advertise to meet procurement needs. Verify … School officials agreed with our recommendations and indicated they are initiating corrective action. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06XI.18 Overview – XI. Procurement and Contract Management
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18-overviewAccounts Payable Advisory No. 74
… Interest XI-A.6 Auto-Sourcing Purchase Orders XII.4.E Electronic Invoicing XI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch Update : The …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/74-emarketplace-decommissionedHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and … The District did not apply for all transportation State aid (State aid) for seven new bus acquisitions resulting in a potential … whether the District applied for all transportation State aid for new bus acquisitions and whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
Determine whether Recreation Department Department cash receipts were properly recorded reconciled and remitted in a timely manner
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104City of Elmira – Audit Follow-Up (2017M-90-F)
… [ read complete report - pdf ] | [ read complete 2017 report - pdf ] Purpose of Audit The purpose of our … our recommendations in the audit report released in August 2017. Background The City of Elmira (City) is located in … City Council. General fund budgeted appropriations for 2017 total approximately $31.7 million. Results of Review …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fComptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… Eric T. Schneiderman today announced the indictment of Roger Burlew, former Highway Superintendent for the Town of Erin, in a public corruption case involving the … General Eric T Schneiderman today announced the indictment of Roger Burlew former Highway Superintendent for the Town of …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicTown of Wethersfield – Capital Project (2025M-46)
… a new Department building, including a road salt storage shed (salt shed). From January 1, 2020 through March 5, 2025, the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Garrison Union Free School District – Information Technology (2023M-127)
Determine whether Garrison Union Free School District (District) officials secured the District’s network user accounts, established physical controls and maintained inventory records for information technology (IT) equipment, and developed an IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garrison-union-free-school-district-2023-127.pdfInternal Controls for Tax Collection Webinar Presentation
Please join us as we discuss internal controls over the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting responsibilities for tax collection in Towns and Villages.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-tax-collection-11-10-2021.pdfDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… Tax collections of $38.2 billion through the first half of the fiscal year were $675.6 million … to the state monthly cash report and a mid-year report on revenue and spending trends released today by New York … tax collections and lower-than-expected spending through the first six months of the fiscal year,” DiNapoli …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… Objectives To determine if the Department of Corrections and Community Supervision (DOCCS) has developed targets and plans to effectively meet its contributions toward Executive Order 88 (EO 88) and … To determine if the Department of Corrections and Community …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsState Education Department Examination of Payments to Tough Man, Inc.
… contracts C813016, C81403A, T815055, and T816040 to Tough Man Inc. (Tough Man). The objectives of our examination were to determine … under the terms of the contracts. Background Tough Man is a not-for-profit corporation formed to sponsor … contracts C813016 C81403A T815055 and T816040 to Tough Man Inc Tough Man Th …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incOpinion 91-54
… opinion. LOCAL LAWS -- Taxes and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property within the village) TAXES -- Occupancy Tax (authority of village to …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… access control. Create, maintain, and monitor a log of patches applied to Department software to ensure timely …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systems