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Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… examine disbursements and the real property tax and water rent billings and collections for the period June 1, 2010, to … and accurate records to detail real property tax and water rent billings and collections. Deposits were not made timely … by the Board. Segregate duties within the tax and water rent collection process so that one individual is not …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Village of Greenwich – Justice Court Operations (2014M-023)
… 1, 2012 through August 31, 2013. Background The Village of Greenwich is located in Washington County and has a … Village of Greenwich Justice Court Operations 2014M023 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023State Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. Liverpool Central School District – Information Technology …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1College of Plattsburgh – Selected Employee Travel Expenses
… monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York … monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesTown of Ballston – Water Fund Financial Operations (2012M-258)
… of Audit The purpose of our audit was to assess the water fund’s fiscal health and operations for the period January 1, … and timely information necessary to evaluate the water fund’s fiscal health and take appropriate corrective action. … at the end of the fiscal year 2011, the Town reported a fund balance of $520,771 in its water fund. However, upon …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… fund, highway fund and water fund. For the 2012 fiscal year, expenditures from those funds totaled over $2.2 … capital needs and financing sources for a three-to five-year period. Use the unexpended surplus fund balance in the … reports on a monthly basis and use them to monitor current-year results against budget estimates. …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… the Town’s internal controls over selected financial operations for the period January 1, 2011, to December 31, … elected Town Board, which consists of the Town Supervisor and four council members. The 2012 budgeted appropriations were $315,802 for the general fund and $743,523 for the highway fund. Key Findings The Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Herkimer County – Court and Trust Funds (2023-C&T-2)
… and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Security Over Critical Systems
… services. ECMCC is recognized as a verified Level 1 Adult Trauma Center and serves as a regional hub for burn …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsState Agencies Bulletin No. 894
… OSC’s automatic processing and to provide instructions for agency processing. Affected Employees Employees in the … and the Civil Service Employees Association and provides for a General Salary Increase and an increase to Longevities. … 1, 2009 General Salary Increase The legislation provides for a 3% Salary Increase for employees in graded and NS (SG …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/894-april-1-2009-salary-and-longevity-increases-employees-represented-civilOpinion 90-39
… DISTRICTS -- Taxes (imposition of special tax or user fee) LOCAL LAWS -- Fees (imposition on behalf of fire district) -- … special tax or user fee on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, … to section 181 of the Town Law. As to whether a town, by local law, may impose a "special tax" on behalf of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 92-36
… access line per month on the customers of every service supplier within such municipality to pay for the costs … or more persons." (County Law, §301[1]). A "service supplier" is defined as "... a telephone corporation which …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 2000-3
… (or, if different, the costs to the typical one or two family home), as stated in the notice of public hearing, is … prior approval of the State Comptroller. February 28, 2000 Norman W. Seiter, Jr., Esq., Town Attorney Town of Scriba 1 … because the cost to the typical property or one or two family home is not above the average cost threshold, a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3EDSS - Glossary of Terms
… (CRER) Procurement Record Contract Reporter Exemption Request Agency Reference Number Any number, letter or … to Financial Operations for more information. Type of Request New Contract/New Purchase Extension of Time & … the Guide to Financial Operations for more information. Request Name Name of the CRER to be entered onto the …
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsOpinion 88-5
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … LAW, §92-a: A town may provide health insurance coverage at town expense to retired officers or employees, or a group … a personnel policy of providing health insurance at town expense to retired employees with at least five years …
https://www.osc.ny.gov/legal-opinions/opinion-88-5State Agencies Bulletin No. 327-A
… employees in Administration agencies. Contract Provisions/ Eligibility Criteria/Payment Information In accordance with … payment to reduce the employee-share premium of NYSHIP health insurance coverage or apply a portion of the payment to the NYS Health Care Spending Account for qualified, un- reimbursed medical …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/327-2002-productivity-gain-program-lump-sum-payments-employees-representedState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Police Bulletin No. SP-229
… to identify a complete list of all regular earnings. Tax Information These monies are taxable income, will be … mailbox. Questions regarding taxes may be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-229-april-2022-implementation-location-pay-certain-counties-and-increasesState Agencies Bulletin No. 1949
… establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA working at specific OCFS facilities. Affected Employees Employees in certain Institutional Services Unit (BU04) or … 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall apply to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 550
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for processing adjustments and … To inform agencies of OSCs automatic processing and to provide instructions for processing adjustments and changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/550-april-1-2005-salary-and-other-increases-employees-represented-public