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Town 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 … purchase property and goods and services that may not be used. The property that was purchased more than five years …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Enterprise Charter School - Procurement (2019M-06)
… with the policy to secure quotes or requests for proposals when required, review all quotes received and publically … needs. Verify that the correct pricing is obtained when procuring goods or services using State contracts. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06Overview – Employer Contributions and Rates
… The New York State Common Retirement Fund (the Fund) holds and invests the money used to pay NYSLRS benefits. As a participating employer, your annual employer contributions help ensure future retirement benefits can be paid. To calculate your annual invoice and bill you for a portion of the cost of …
https://www.osc.ny.gov/retirement/employers/contributions/overviewComptroller DiNapoli: Positive Financial Indicators in Middletown
… trends have created a healthy outlook for the city of Middletown, according to a report issued today by State … said DiNapoli. “The proximity to New York City has enabled Middletown to develop a diverse economic base and experience … the future. While the city has typical urban challenges, Middletown should remain on solid financial footing as long …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownAccounts Payable Advisory No. 74
… order, and (iii) should dispatch purchase orders by email to vendors previously enrolled in the eMarketplace. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/74-emarketplace-decommissionedRetirement Legislation
Read summaries of the NYSLRSrelated legislation that is enacted or vetoed each year
https://www.osc.ny.gov/retirement/resources/retirement-legislationDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… higher than the same period last year, and collections in September were $1.2 billion, or 16.2 percent, higher than a … billion is $2.7 billion higher than last year, but $358.5 million below updated projections because of the timing of … million above updated projections. PIT collections of $5.1 billion in September were up by $892 million, or more …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearXI.18 Overview – XI. Procurement and Contract Management
… regarding various legislative requirements impacting New York State procurement processes. Legislative requirements with a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18-overviewApplying for Benefits – Regional State Park Police Plan
… To apply for all Retirement System benefits, you must file the … of the State Comptroller within specific time limits. For a form to be considered as “filed with the Comptroller,” … mailed. To meet a filing deadline (such as an application for retirement benefits or an option election form), you can …
https://www.osc.ny.gov/retirement/publications/1867/applying-benefitsTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… back to January 1, 2007 to determine Board-estimated replacement costs, January 1, 2020 to analyze reserve balance … trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and the creation of a new … estimates in 2025. We estimated that the total vehicle replacement cost of these five vehicles was approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… on insurance carriers that issue policies or contracts of automotive bodily injury insurance . We performed certain …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleShield of David – Compliance With the Reimbursable Cost Manual
… non-reimbursable expenses, including $2,084 in gifts, flower arrangements, and party supplies; $600 in fines; and …
https://www.osc.ny.gov/state-agencies/audits/2026/06/26/shield-david-compliance-reimbursable-cost-manualXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… on how to process payments to Verizon only for landline phone services . Consistent with Section 5.B - Unique Invoice Number Requirements and Section 5.C - Selecting the … CREDIT INC 1100001341 VERIZON 1100014530 VERIZON ONLINE LLC 1100029584 MARKETING WERKS ON BEHALF OF VERIZON …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesOpinion 91-54
… 173; Mobil Oil Corp. v Town of Huntington , 85 Misc 2d 800, 380 NYS2d 466; Kessell v Purcell , 119 Misc 2d 449, 463 …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… Purpose To determine whether the Department of Motor Vehicles’ (Department) licensing and registration … and available to continue critical processing in the event of a disaster or mishap that disables normal processing. This … June 27, 2014. Background The New York State Office of Information Technology Services (ITS) was established in …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsUnified Court System Bulletin No. UCS-152
… To provide agencies with instructions for submitting the Courts Buyout Incentive Payment. Affected Employees Selected … and part-time annual UCS employees Effective Date(s) The Courts Buyout Incentive Payment will be made in separate … equal payments in the 2009 and 2010 calendar years. The Courts Buyout Incentive Payment is not pensionable and is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-152-unified-court-system-separation-buyout-incentive-paymentE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by E&D Children Center, Inc. (E&D) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on E&D’s CFR for the fiscal year ended June 30, 2015 and …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… full-day and half-day Special Class programs to children with disabilities who are between the ages of 3 and 5 years. … school year, Positive Beginnings served 538 students with disabilities in the SED preschool cost-based programs. … identified $663,830 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… ambulance service, or a combination of such services, for the purpose of providing pre-hospital emergency medical … of a town to a hospital, clinic, sanatorium or other place for treatment of such illness or injury. Town Law authorizes … vehicles directly, or by contracting with third parties for the operation and maintenance of the vehicles. An …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Town of Hornellsville – Financial Management (2025M-102)
… such as those for fund balance. As of December 31, 2024, the Town’s fund balances totaled approximately $2 … increased real property taxes by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board … funds instead of the town-outside-village (TOV) funds in calendar years 2022 through 2024. As a result, there is an …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102