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Town of Spencer – Disbursements (2025M-35)
… did not match the amount disbursed on the canceled check image. In addition, we reviewed 123 of these disbursements …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35SUNY Bulletin No. SU-225
… Entry The agency must submit Time Entry transactions split by Pay Period effective dates. RGS and other override codes …
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 Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… this board to design sound pay practices based on its past record, nor can we trust it to exercise true independence and … down on excess pay, undue discretion, concentration of voting power, and prioritizing Musk over the interests of … men in the world, with another unprecedented pay package. Voting Against Reelection of Board Members In the letter to …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesState Agencies Bulletin No. 1276
… Pay Period 20C and to explain those areas for which the agency will be responsible. Affected Employees Members of the … on 12/19/13 = Active, Leave With Pay OSC Actions After agency processing is complete for Administration Pay Period … Pay Period 20C and to explain those areas for which the agency will …
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)
… of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit Period March … the Audit Area The Village provides municipal electric utility services to Village residential and commercial … The Board should provide adequate oversight of electric utility services billing and collections to ensure financial …
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
… This bulletin supersedes 2369 Purpose: The purpose of this bulletin is to notify agencies of updates … check through PayServ. Background: State agencies submit all payroll check stop payment, replacement, reversal, and … next-of-kin. Agency Actions: Agencies must: Submit all payroll check stop payment, replacement, reversal, 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 the Comptroller file … balance sheets to the Board. Without a periodic review of all financial information, the Board cannot effectively …
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)
… Town of Schuyler Falls (Town) receive accurate host fee payments? Audit Period April 1, 2016 – February 17, 2026 Understanding the Audit Area Landfill host fee payments are intended to compensate municipalities for having … accurately calculated and paid. Accurate calculations and payments strengthen accountability by ensuring landfill …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26Life Changes: A Guide for Retirees
… your benefit has been calculated incorrectly, please email us using our secure contact form , or write to NYSLRS, to the … automated information line (see the Contact Us section ). Health Insurance We do not administer health insurance … have to pay state taxes on your pension. Visit the Retired Public Employees Association website to see which states tax …
https://www.osc.ny.gov/retirement/publications/life-changes-guide-retireesOpinion 91-3
… including those used by a superintendent of highways, to display a decal identifying the vehicle as town property. … those used by the town superintendent of highways, to display a town decal and identification number. You state that the superintendent of highways has objected to the proposal, claiming that he has complete and exclusive …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 90-18
… This opinion represents the views of the Office of the State Comptroller at the time … that every officer, board or agency of a county shall let all purchase contracts to the lowest responsible bidder after … Law, §103(1) provides, with certain exceptions, that: ... all contracts for public work involving an expenditure of …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 2005-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … however, does not preclude a company from paying all or a portion of the tax to the fire department of which … fire insurance tax monies to reimburse active members of the department for mileage expenses …
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 … of matters arising within the village. As a general rule, all moneys raised by real property taxes for town purposes … of money to be raised for town purposes must be levied on all taxable real property in the town, unless there is some …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 93-10
… offices of a non-charter county are required to be kept open for the transaction of business on the Friday immediately following Thanksgiving and, if so, what particular support staff is required to report to work … on all days except Sundays, county offices shall be kept open for the transaction of business. That subdivision …
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-inventoriesOversight of Persons Convicted of Driving While Intoxicated
… connects to the vehicle’s ignition system and measures a driver’s Blood Alcohol Concentration (BAC). If the operator’s … send an alert to the device manufacturer and prevent the driver from starting the car. Once the vehicle is running, … violations to their designated alcohol treatment and safe driver programs, as such program referrals also were not …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedSelected Controls Over the Property Tax Assessment Process
… Purpose To determine if the New York City Department of Finance has sufficient … tax valuations and assessments. We also determined whether all changes to the assessments were authorized. This audit … Department of Finance (DOF) is responsible for assessing all real property throughout the City – approximately 1.05 …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processOversight of Adult Protective Services Programs
… providers to sufficiently document the assessment of the client’s needs, their due diligence in helping the client obtain services, and if services were not warranted, … not have captured the most accurate or detailed record of client events to ensure that APS activities and services are …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsProtection of Managed Pollinators (Honey Bees)
… Objective To determine whether the Department of Agriculture and Markets (Department) is … to ship honey bees out of State. It was able to conduct all the required inspections requested for the sale of nucs and queens as well as all those requested for transport for the 5-year period …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-bees