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Opinion 90-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … or rejects the nomination thereby requiring that a new nomination be submitted (Village Law, §10-1012; cf . … of the village fire department and residents of New York State, but the board of trustees, or the board of fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-19State Agencies Bulletin No. 2107
… purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll … and files. Background: Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates … purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2107-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 2206
… purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll … and files. Background: Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates … purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2206-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 2315
… purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll … and files. Background: Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates … purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2315-schedule-agency-payroll-submission-and-availability-reports-and-filesTown of Berne – Board Oversight (2021M-77)
… of financial operations and exceeded its authority under New York State Town Law (Town Law) by authorizing the Supervisor to …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… officials properly managed capital project (Project) change orders. Key Findings The Board and District officials did not properly manage Project change orders. The Board and District officials did not: Aggregate 31 change orders, totaling over $860,000 that were for the same …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… did not audit the Supervisor’s records as required by New York State Town Law (Town Law) Section 123. The accounting errors …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… invoices. Key Recommendations Ensure compliance with New York State General Municipal Law (GML) and Town procurement policy …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Fairview Fire District – Procurement and Claims Audit (2025M-75)
… policy and procedures are complied with in accordance with New York State (NYS) General Municipal Law (GML). Conduct a deliberate …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75Village of Skaneateles – Claims Auditing (2024M-68)
… $356,000 were not competitively procured, as required by New York State General Municipal Law (GML) Section 103 and the …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Town of Albion – Supervisor’s Records and Reports (2024M-111)
… proper cash control accounts and reconcile the Town’s bank accounts. The Board did not conduct a thorough annual …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Sloan – Clerk-Treasurer (2024M-109)
… the Clerk- Treasurer performed and the Board reviewed bank reconciliations these inaccuracies would have been …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Fine Fire District – Board Oversight (2023M-81)
… appropriate records and reports. As a result, more taxes were levied than needed to fund operations each year … accounting records. Hold required public hearings on the proposed 2022 and 2023 budgets or formally adopt the budgets, as required by New York State Town Law Section 181. Approve realistic budgets for …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… by providing financing and tax incentives as authorized by New York State Law. The Agency is governed by a Board which comprises …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andBuffalo City School District – Special Education and Grant Administration (2017M-73)
… based on nonresident tuition (NRT) rates calculated by the New York State Department of Education (NYSED), but the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… from those business that fall short of performance goals in compliance with TCIDA’s recapture policy. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardSUNY Bulletin No. SU-161
… Request using an Action/Reason code of Data Change/Change PT Full ( DTA/CPF ), change the Full/Part-Time indicator to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsCUNY Bulletin No. CU-707
… Uniform Allowance Adjustments and to provide the new Uniform Allowance Payment amounts. Affected Employees … dated 02/19/2021, the implementation and payment of the new Uniform Allowance increases are authorized for payment. … Payment to be eligible for a retroactive adjustment. New Uniform Allowance Payments, must be made using the newly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-707-2019-and-2020-retroactive-uniform-allowance-increasesState Agencies Bulletin No. 2098
… by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees Employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH are affected. Background Pursuant to the duly adopted … by DC37 Local 384 in Bargaining Units CC CD and TH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2098-district-council-37-dc37-local-384-dues-increaseState Agencies Bulletin No. 1150
… 23.93 Covered 22.93 23.93 Covered Reserved 45.86 47.85 Grand Street Carpool 7.73 8.47 Empire State Plaza Carpool …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1150-automatic-rate-change-ogs-parking