Search
Roosevelt Fire District – Length of Service Award Program (2025M-40)
… that the LOSAP was annually audited in accordance with New York State General Municipal Law (GML) Section 181-b, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) Section 30. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… not have a sampling plan to identify all potential outlets for sampling. District officials also did not have a remedial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mOther Bulletin No. 71
… Transactions should be submitted in the pay period the appointment is processed; the effective date of the LLS payment should be the same as the appointment effective date. The LLS payment amount should be … calculation of any overtime earned on or after the date of appointment. Therefore, the agency must insert a row on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-71-october-2023-state-university-construction-fund-scf-civilHazard Mitigation and Coordination (Follow-Up)
… make landfall in the United States. Over the course of 48 hours, Hurricane Sandy inflicted an estimated $19 billion in … assess emergencies. In addition, Continuity of Operations (COOP) plans ensure that individual organizations can continue … more to monitor and follow up with City agencies to ensure COOP plans were completed. We found that not all City …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-followMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… Purpose To determine whether the expenses incurred by Metropolitan … through October 2, 2013. Also, certain matters pertaining to the Chairman’s Fund encompass the period from January 2011 … entitled “Travel and Business Expense,” which pertains to MTAHQ as well as the MTA’s constituent agencies. During …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesAdequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 … estimates for significant revenues in the 2021 adopted budget. Officials balanced the 2021 adopted budget by …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11Town of Spencer – Procurement (2025M-100)
… Town officials did not procure goods and services in accordance with the statutory requirements set forth in New York State General Municipal Law (GML) or with the … adhered to the competitive bidding exception set forth in GML. Competitively bid, in accordance with GML, for …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Midway Fire Department – Disbursements (2026M-11)
… [read complete report – pdf] Audit Objective Did the Midway Fire Department (Department) Board of Directors (Board) … disbursements had adequate supporting documentation, were for appropriate purposes and were properly approved? Audit … 1, 2024 – November 30, 2025 Understanding the Audit Area A fire department board of directors must provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-112023 Annual Cash Basis Report on State Funds
2023 Annual Cash Basis Report on State Funds
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-annual-2023.pdf2022 Annual Cash Basis Report on State Funds
2022 Annual Cash Basis Report on State Funds
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-annual-2022.pdf2021 Annual Cash Basis Report on State Funds
2021 Annual Cash Basis Report on State Funds
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-annual-2021.pdfState Agencies Bulletin No. P-709 revised attachment
State Agencies Bulletin No. P-709 revised attachment
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-709-revised.pdfState Agencies Bulletin No. P-734 revised attachment
State Agencies Bulletin No. P-734 revised attachment
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-734-revised.pdf21st Century State Aid Formulas: Revenue Sharing
21st Century State Aid Formulas: Revenue Sharing
https://www.osc.ny.gov/files/local-government/publications/pdf/researchbrief.pdfPart 85 Application for Permission of State Comptroller
Part 85 Application for Permission of State Comptroller
https://www.osc.ny.gov/files/local-government/data/pdf/part85regs.pdfAccounting for the State TAx Relief (STAR) Program
Accounting for the State TAx Relief (STAR) Program
https://www.osc.ny.gov/files/local-government/publications/pdf/star.pdfState Agencies Bulletin No. 2236
… purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals. Affected … 402 (Non-Taxable Maintenance) are affected. Background: In accordance with Division of the Budget Policy and … State employees. Effective Dates: The changes outlined in Item s B-0300 and B-0300A are effective as of April 26, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 2156
… report changes to maintenance deductions by inserting a new effective dated row on the General Deductions page. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-mealsOpinion 94-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and … to the provision of emergency and general ambulance service by emergency rescue and first aid squads of municipal …
https://www.osc.ny.gov/legal-opinions/opinion-94-7