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Town of Schuyler Falls – Host Fee Payments (2026M-26)
… [read complete report – pdf] Audit Objective Did the Town of Schuyler Falls (Town) receive accurate host fee payments? Audit Period April 1, 2016 – February 17, 2026 … Did the Town of Schuyler Falls Town receive accurate host fee payments …
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
… and Suzanne Trzcinski (Bureau of State Expenditures) and Emily Snyder (Statewide Financial Systems) Target Audience: … and the SFS Support Tile. Presenters: Zach Lisewski and Emily Snyder (Statewide Financial System) Target Audience: … tools. Presenters: Gina Bovair, Jeremy Kaufman and Emily Snyder (Statewide Financial System) Target Audience: …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conference-archivedOpinion 91-3
… that a town board has implied authority to investigate allegations of misuse of town highway equipment. Further, we …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 90-18
… requirements of General Municipal Law, §§103, 103-a, 103-b and 103-c. County Law, §408-a provides that every officer, … an expenditure of more than seven thousand dollars and all purchase contracts involving an expenditure of more … held to apply to contracts for the acquisition of goods and commodities (see, e.g., Exley v Village of Endicott , 74 …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 2005-2
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 667, appeal denied 76 NY2d 714, 564 NYS2d 717, appeal dismissed 80 NY2d 891, 587 NYS2d 901), we have concluded that …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 89-61
… that bear on the issues discussed in the opinion. TOWN SUPERVISOR -- Compensation (salary charged on townwide basis) … TOWN LAW, §§29, 30, 32, 138: The salaries of the town supervisor, town clerk and town highway superintendent are … in the village. You ask whether the salaries of the town supervisor, town clerk, town superintendent of highways and …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 93-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … A "general law" is defined, in pertinent part, as a state statute which in terms and in effect applies alike to all counties (Municipal Home Rule Law, §2[5]; NY Const, art IX, §3). General Construction Law, §24 and …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… available to the public through publications, pamphlets, web content and other distribution methods. Internal Use – …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesSelected Safety and Security Equipment at Train Stations
… SIR's management oversees capital projects at its 21 train stations, maintains the stations' structural components, and … of an operational defect. When an alert lasts 15 minutes or more, the IT manager sends EEMD an email and a technician … however, to ensure it is working, SIR inspects and tests the equipment for the old system monthly. Staff …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsOversight of Persons Convicted of Driving While Intoxicated
… Purpose To determine whether the Queens County District Attorney’s … (Office) provided proper oversight of persons convicted of Driving While Intoxicated. Significant emphasis was placed on … specific circumstances. Convicted offenders are subject to a range of sanctions including, but not limited to, …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedSelected Controls Over the Property Tax Assessment Process
… controls to ensure the accurate determination of property tax valuations and assessments. We also determined … of Finance (DOF) is responsible for assessing all real property throughout the City – approximately 1.05 million properties each year. Property in New York City is divided into four different …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processOversight of Adult Protective Services Programs
… Objective To determine if the Office of Children and Family Services adequately monitors Adult Protective … for the period from April 2017 through December 2020 and the relevant work completed through April 2021. About the Program In New York State, the Office of Children and Family Services (OCFS) administers the Adult Protective …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsProtection of Managed Pollinators (Honey Bees)
… the Law also requires a permit from the Department or a certificate from the state of origin attesting that the honey …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesState Agencies Bulletin No. 2291
… ), Next of Kin Affidavit ( AC 934-P ) and original death certificate should be submitted to the Payroll Reversal and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2291-2024-work-related-clothing-allowance-osu-employees-represented-civilRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… Charter School (School) officials adequately secure and protect information technology (IT) assets against unauthorized access, use and loss? Audit Period July 1, 2023 – March 20, 2025 … Academy Charter School School officials adequately secure and protect information technology IT assets against …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mState Agencies Bulletin No. 2389
… Purpose: The purpose of this bulletin is to provide agency instructions for … criteria are affected. Background: Article 49.1 of the 2021-2026 OSU Agreement between the State of New York and the Civil Service Employees Association … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2389-2025-work-related-clothing-allowance-osu-employees-represented-civilState Police Bulletin No. SP-245
… on 11/01/2024 and will be processed in a separate check (there is not a Direct Deposit option for this payment) in the Administration Pay Period 17L check dated 12/04/2024.: Eligibility Criteria: Employees in … Holiday Bonus Payment in the Administration Pay Period 17L check dated 12/04/2024. Employees who otherwise meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-245-2024-holiday-bonus-payment-eligible-employees-state-policeCUNY Bulletin No. CU-837
… criteria are impacted: Bargaining Units AJ CA CB CE GA PC T8 TC Background: Pursuant to the Memorandum of Agreement between the City University of New York (CUNY) and the PSC for the Term of 2023-2027, part-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-837-professional-staff-congress-psc-part-time-ratificationState Agencies Bulletin No. 1575
… retroactive pay increases, and payments for nondeductible moving expenses. Supplemental wages include wage payments … rate percentage (25% for Federal, 9.62% for NYS, 4.25% for NYC, 1.61135% for Yonkers Residents and 0.5% for Yonkers … check. In summary: Federal: Aggregate State: Aggregate NYC: Aggregate Yonkers: Flat Rate based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesState Comptroller DiNapoli Releases Municipal & School Audits
… district’s reserves. Caneadea Fire District – Treasurer’s Records and Reports (Allegany County) The treasurer did not … operations and make informed decisions because financial records and reports were incomplete and inaccurate. If the … supervisor’s financial records and reports for fiscal year 2024 in accordance with state law. In addition, the …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-audits