Search
County of Cortland – Departmental Operations (2013M-157)
… to examine the County’s departmental financial operations for the period January 1, 2011, through December 12, 2012. Background Cortland County is located in central New York State and has a population of approximately 49,000. The County is governed by an elected Legislature which is composed of 19 …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… journals after they are prepared. The Town’s blank check stock is not secured and there is no comparison between the … institute compensating controls. Ensure that blank check stock is adequately secured. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186City of Newburgh – Budget Review (B21-6-13)
… the budget decreases the fund balance that is available to cover unforeseen circumstances. The City could potentially … sale of metered water. Based on projections, the health insurance appropriation is likely underestimated by $442,000. … when these agreements are settled. The proposed budget does not include a contingency appropriation in the general …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Opinion 89-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. ELECTIONS -- Recall Election (authority of city voters to petition) REFERENDUM-- Recall Election … Whether the voters of a city may bring a petition to remove an elected city …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Land Bank’s monitoring of the Subcontractor’s performance for the period July 1, 2014 through June 9, 2016. Background … perform environmental remediation and rehabilitate vacant homes for affordable owner-occupied use. The Land Bank funds … adequately monitor cash disbursements or profits from the sale of rehabilitated homes. There is no formal process to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… of our review was to assess the Schonowe Volunteer Fire Company, Inc’s (Company’s) progress, as of April 2025, in implementing our … in the audit report Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185), released in … of our review was to assess the Schonowe Volunteer Fire Company Incs Companys progress as of April 2025 in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fEDSS - Revenue Contract / Amendment Help
… What information is required to create a new Revenue Contract / Amendment? The Revenue Contract / Amendment will need to be created in the State Financial System (SFS) first. … In EDSS, you can search by the Audit ID or PeopleSoft ID to locate the Revenue Contract / Amendment. EDSS will pull …
https://www.osc.ny.gov/state-agencies/contracts/edss-revenue-contract-amendment-helpState Agencies Bulletin No. 1889
… processing of the December 2020 minimum wage increases for hourly employees and provide instructions for payments not processed automatically, including increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageState Agencies Bulletin No. 1953
… Purpose The purpose of this bulletin is to reconcile employee SSNs and names in … code not checked ” or “ Other SSN ”: Send a notification letter to employees who appear on the NPAY752 with this … obtain a copy of the death certificate and enter the termination with an Action of “Termination” and a Reason of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedOpinion 92-8
… By implication, the municipal share under section 80-b is established as any portion of the total project cost in … share to be deposited with the State Comptroller, who is authorized to receive and accept the same for such purpose, subject to the draft or requisition of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-8New York State Comptroller DiNapoli, CalPERS CEO Marcie Frost and NYC Comptroller Mark Levine Raise Alarm on Reports of Proposed SpaceX IPO Governance
… New York State Comptroller Thomas P. DiNapoli, on behalf of the New York State Common Retirement Fund, along with California Public Employees’ Retirement System CEO Marcie … board with a separation of the chair and CEO roles; withdrawal of mandatory arbitration clauses for shareholder …
https://www.osc.ny.gov/press/releases/2026/05/new-york-state-comptroller-dinapoli-calpers-ceo-marcie-frost-and-nyc-comptroller-mark-levine-raiseNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… help individuals with disabilities maintain their health, independence and quality of life. New York State Comptroller … said Assemblywoman Gunther. "ABLE accounts will help make independence affordable and attainable for those who need it … account is a much needed tool to help him towards that independence." "My wife and I opened up a NY ABLE account for …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… requirements in the Statewide Financial System (SFS) is provided for intergovernmental agreements subject to OSC review and … a state agency and another governmental entity that is not a state agency and has a separate legal existence …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsCUNY Bulletin No. CU-717
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … General Salary Increase and provide instructions for payments not processed automatically. Affected Employees … Dates The 2020 PSC 2% Retroactive General Salary Increase is effective 11/15/2020 and will be processed in Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-717-2020-professional-staff-congress-psc-2-retroactive-generalOpinion 88-65
… delivered or mailed to such mortgagee. The mortgagee shall forward such receipt or receipts to the mortgagors in … term 'mortgagee' shall include every banking organization; insurance company; federal banking corporation licensed to do … family residence, and the mortgagee, in turn, must forward the receipt or receipts to the mortgagor at least …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The purpose of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through … staffing at the Authority, there was no segregation of payroll-related functions. The Office Administrator performed all payroll functions with little or no supervision. There is …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Village of Cato – Audit Follow-Up (2023M-145-F)
… financial and capital plans. Background The Village is located in the Towns of Cato and Ira in Cayuga County. The Village is governed by the elected five-member Board, which includes the Mayor. The Board is responsible for the general management and control of the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fState Agencies Bulletin No. 2028
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … 2022 M/C Performance Advances and provide instructions for payments not processed automatically. Affected Employees: … to a grade (Grade 603-667), and whose annual salary is below the Job Rate of the employee’s grade on the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2028-april-2022-managementconfidential-mc-performance-advancesWalden Fire District – Disbursements (2014M-184)
… the Board properly monitored the District’s disbursements for the period January 1, 2013 through February 18, 2014. Background The Walden Fire District is a district corporation of the State, distinct and separate … from the Town of Montgomery in Orange County in which it is located. The District, which covers 26 square miles and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… 2021. Background The City, located in Herkimer County, is governed by its charter and State and local laws. The City … an elected Mayor and eight elected aldermen. The Council is responsible for the overall management and oversight of City operations, …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-f