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Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… required. In addition, the payroll clerk (clerk) did not deduct a total of 13 days of approved leave time, valued at …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Village of Middleburgh – Fiscal Operations (2013M-10)
… of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. … who form the Village Board. The Village’s annual budget for the 2011–12 fiscal year was $1 million. Key Findings The … have allowed the Clerk-Treasurer and Deputy to perform all of the financial functions including billing, collecting, …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Transportation – 2021 Financial Condition Report
… Highway Conditions Have Slightly Improved in the Past Year After … a 1.0 percentage point increase since 2019. Bridge Conditions Have Improved Since 2016, But Are Worse Than in … or likely to collapse. A poor bridge, when left open to traffic, typically requires posting for weight limits, …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … Corporation officials used resources to purchase tickets that were given to Board members, management, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andTown of Glen - Water and Sewer Operations (2023M-167)
… customers or audit the Clerk’s records and water and sewer bills and meter readings were not independently reviewed for … and customers have no assurance that water and sewer bills and account balances are accurate. Of the 306 bills we reviewed, 73 (24 percent) were inaccurate because …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Village of Cato – Water Financial Operations (2023M-145)
… Health Department forced the Board to submit a plan. In addition: $42,696 in unauthorized billing adjustments were made. Of 464 water … that should have been billed and collected and $1,296 in overbillings. 27 percent of the water produced (at a cost …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Le Roy Central School District – Reserve Funds (2022M-110)
… report – pdf] Audit Objective Determine whether the Le Roy Central School District (District) Board of Education … Determine whether the Le Roy Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Town of Windsor – Financial Management (2025M-24)
… operating funds, during the four-year audit period. As a result, more taxes may have been levied than needed. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… at the end of the second quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli … policy warn of turbulence ahead. Our diversification strategy, long-term perspective and effective management … strongly positions the Fund to ensure that state and local government employees will receive the retirement benefits …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterOpinion 90-53
… (authority to contract out functions of village road commissioner) -- Permissible Functions (discretionary … Contractor (authority to contract out functions of village road commissioner) FEES -- Retention of (by independent … to perform the functions of a building inspector or deputy road commissioner. A village may, however, contract with a …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 93-17
… of Education of West Islip Union Free School District, et al. v New York State Teachers' Retirement System, et al. , Supreme Court, Albany Co., RJI No. 019028049, May 26, …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… controls to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs to … and increase homeownership throughout the State. As part of fulfilling this mission, New York State developed the NY … disaster recovery initiatives, as outlined in the State of New York Action Plan for Community Development Block Grant …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsState Agencies Bulletin No. 1492
To explain the new functionality to the New York State Payroll System PayServ and procedures surrounding the new required fields needed for compliance with Fe
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1492-new-employer-federal-reporting-guidelines-affordable-care-act-and-nysOpinion 98-17
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Officers and … "public entity" to defend and indemnify public "employees" in any civil action arising out of an act or omission which … we note that the enabling act of the housing authority in this instance contains "boilerplate" language providing …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Opinion 92-37
… the approval of the State Comptroller. December 28, 1992 John Maier, III, Esq., Town Attorney Town of Roxbury …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Opinion 96-21
… districts may be established by petition (Town Law, §190 et seq .) or by town board motion (Town Law, §209-a, et seq .). Town Law, §198(10-a) authorizes the town board, …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Oversight of Selected Fiscal Aspects of Homeless Shelter Services
… (DHS) has adequate controls over the contracted homeless shelter contract procurement and rate-setting processes, and whether current contracted shelter rates are reasonable. Our audit covered the period … through May 30, 2017. Background Governed by a “right to shelter” mandate, New York City (City) provides temporary …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesProtection of Managed Pollinators (Honey Bees)
… Objective To determine whether the Department of Agriculture and Markets (Department) is adequately … To determine whether the Department of Agriculture and Markets Department is adequately …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesOpinion 94-30
… or statutory amendments that bear on the issues discussed in the opinion. [edited for publication] COUNTY CLERK -- Fees … the first unnumbered paragraph of CPLR, §8018(a). This is in reply to your inquiry regarding payments made to New York … all but $5 of this amount to the State of New York in accordance with section 39(2)(e) of the Judiciary Law. You …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Area #10 – Firewalls and Intrusion Detection – Information Technology Governance
… the Internet are physically connected to unknown networks and their users all over the world. While such connections … useful, they also increase the vulnerability of IT systems and electronic data to access and attacks from unauthorized … with the same malicious software. The Information Technology Governance LGMG can be downloaded at …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detection