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Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… Board of Fire Commissioners (Board), responsible for the general management and control of the District’s … and other administrative staff and is responsible for providing budget input and information for operational and capital needs to the Board. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Town of Spencer – Disbursements (2025M-35)
… oversight of non-payroll disbursements? Audit Period January 1, 2023 – September 30, 2024 Understanding the Program The Town … a thorough claims audit. For example, although the Highway Department received detailed invoices of individual …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35SUNY Bulletin No. SU-225
… Purpose To explain the OSC and agency procedures for the use of the Leap Year Salary Calculation. Affected Employees SUNY … To explain the OSC and agency procedures for the use of the Leap Year Salary Calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-225-leap-year-salary-calculation-fiscal-year-2015-16-suny-calState Agencies Bulletin No. 1127
… late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on employee’s 2011 Form … Affected Employees Employees who have a salary refund (AC230) submitted and processed after the January 6, … late submission of Form AC230 Report of Check Return For Refund Or Exchange and the impact on employees 20 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012VI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… can be used to post Apportionments, Budget Transfers, Consolidation Transfers, Department Suballocations and … sum appropriation is an appropriation for which the budget bill does not specify 1) a particular business unit and … those appropriations within the State Operations budget bill. A multi-fund appropriation is an appropriation that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitUnified Court System Bulletin No. UCS-198
… There will be no catch-up for general deductions (e.g., union dues, garnishments, retirement contributions, etc.). … will have met the maximum annual retirement service credit of 260 days with the 26th paycheck. Therefore, no service credit adjustment will be necessary for employees who were …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-198-impact-27-pay-periods-calendar-year-2013-judges-and-justicesInvestors Renew Call on Exxon to Address Climate Risk
… York State Common Retirement Fund (CRF), and the Church of England investment fund, have again asked ExxonMobil to … to mitigate climate change. The CRF and the Church of England filed a similar proposal for consideration at Exxon's … Agreement 2 degree scenario." The CRF and the Church of England are currently engaged in ongoing discussions with …
https://www.osc.ny.gov/press/releases/2017/02/investors-renew-call-exxon-address-climate-riskDiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… proposes to reward Musk, currently one of the richest men in the world, with another unprecedented pay package. …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … of the town-wide general fund were reasonable as compared to the actual revenues and expenditures. However, the board … years, auditors estimate the 2018-19 collections will be approximately $3.9 million. City of Yonkers – Financial …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1276
… Purpose To inform the NYS Senate and NYS Assembly Payroll Offices of OSC’s automatic processing for Pay Period 20C and to explain those areas for which the … To inform the NYS Senate and NYS Assembly Payroll Offices of OSCs automatic processing for Pay Period 20C and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1276-impact-27-pay-periods-calendar-year-2013-nys-legislative-membersVillage of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… Board of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit … the Audit Area The Village provides municipal electric utility services to Village residential and … user fees. The Board should provide adequate oversight of electric utility services billing and collections to ensure …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5State Agencies Bulletin No. 2369.1
… the Request for Payroll Direct Deposit Delete or Reversal panel of PayServ. See Payroll Bulletin No. 422.3, New Process … or exchange requests through the Request Stop Payment panel in PayServ. If the stop payment is for a lost or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23691-request-stop-payment-replacement-reversal-or-exchange-new-york-stateTown of Union – Transparency of Fiscal Activities (S9-25-40)
… [read complete report – pdf] Audit Objective Did the Town of Union (Town) Board (Board) provide for an annual audit of the Town’s financial records, and did … Did the Town of Union Town Board Board provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-union-transparency-fiscal-activities-s9-25-40Town of Schuyler Falls – Host Fee Payments (2026M-26)
… through December 31, 2025. Audit Summary The Town did not receive accurate host fee payments. As a result, the Town did not have access to funds that could have been used for its … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26Office of Operations: 2025 Virtual Fall Conference
… procurement record submission to OSC for goods and services purchases and contracts. Presenters: John Fretto, … Document Submission System (EDSS) Course Length: 1.5 hours Join WebEx Add to Outlook Presentation (PDF) 11:00 … a bank, along with key requirements from the NYS Guide to Financial Operations. Attendees will leave with practical …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conference-archivedLife Changes: A Guide for Retirees
… direct deposit enrollment and more. If you cannot find what you need here, you can email us from this page as well. … your monthly benefit payment by mail or direct deposit, we need to know if your address changes. That way, you will … limitations. For more information, read our booklet, What If I Work After Retirement? (VO1648) , available on our …
https://www.osc.ny.gov/retirement/publications/life-changes-guide-retireesOpinion 91-3
… OF HIGHWAYS -- Powers and Duties (control of highway equipment) TOWN BOARD -- Powers and Duties … is to be used so long as the equipment is being used for lawful town highway purposes (1983 Opns St Comp No. … p 25, regarding the liability of a highway superintendent for his personal use of highway equipment). The board, …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 90-18
… it has been held that services of a professional licensed pharmacist in supplying unit dosage medication services to a … of drugs in bulk from the acquisition of services of a pharmacist). We also note that the application of competitive …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 2005-2
… Law §§9104[a][4]; 9105[d][2][E]; see also 1989 Opns St Comp No. 89-53, p 120). Sections 9104 and 9105 provide … benefit of the department or company (see, e.g., 2000 Opns St Comp No. 2000-6, p 16; 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp No. 87-88, p 130; …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 89-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the salaries of the town supervisor town clerk town superintendent of …
https://www.osc.ny.gov/legal-opinions/opinion-89-61