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Opinion 94-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … newspaper which was widely read and circulated within the Town of Tonawanda, but which did not have a second class … affd 268 App Div 765, 50 NYS2d 168 revd on other grnds 294 NY 305 cert den 66 S Ct 60, 326 US 744, 90 L Ed 445). In this …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Payroll Improvement Project Bulletin No. PIP-007
… continue to be made through the Direct Deposit Form for NYS Employees (AC 2772) . Changes made using the AC 2772 will … Change Management team through the Payroll Improvement Project mailbox. Reference Bulletin PIP-007 in the Subject … emails pertaining to this bulletin. … Payroll Improvement Project Bulletin No PIP007 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsBrownfield Cleanup Program
… General lack of progress Additionally, between September 2018 and July 2024, we identified 27 sites that entered the …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… and First Quarterly Financial Plans. The $34.3 billion gap is up $7 billion since the January release of the Fiscal Year (FY) 2026 Executive Budget Financial Plan, and is attributable to downward revisions to the economic … bill signed by the President,” DiNapoli said. “This is likely just the beginning; the relationship between the …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Chart of Accounts
… Lapsing Events No. SU-371 - SUNY Fiscal Year End (FYE) Rollover of Position Pool Chart of Accounts bulletin No. CU-829 - Fiscal Year End (FYE) Rollover of Position Pool Chart of Accounts bulletin No. 2312 - Fiscal Year End – Rollover of Position Pool Chart of Accounts bulletin Things …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsEtna Volunteer Fire Department - Procurement (2019M-48)
… policies or procedures for the procurement of goods and services. Certain officers did not disclose their … The Board should: Ensure Department officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures for the procurement of goods and services. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… if controls over financial activity were adequate for the period January 1, 2013 through August 31, 2014. Background The Candor Fire Company is located in Tioga County and provides fire protection and emergency …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityLocal Government Financial Data Release Dates
… and school districts is available the day after it is submitted to OSC through Open Book New York . Learn …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesLima Public Library – Procurement (2017M-295)
… was to determine whether Library officials procured goods and services economically for the period January 1, 2016 … Board of Trustees appointed by the Town’s governing body and serves approximately 4,300 residents. Budgeted … a procurement policy to provide guidance for officials and employees for the procurement of goods and services not …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Southwestern Central School District – Claims Processing (2016M-356)
… Purpose of Audit The purpose of our audit was to review the District’s claims processing … Central School District is located in the Towns of Busti, Ellicott and Harmony in Chautauqua County. The … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Oceanside Union Free School District – Professional Services (2016M-281)
… through April 19, 2016. Background The Oceanside Union Free School District is located in the Town of Hempstead in … and all applicable laws and regulations. … Oceanside Union Free School District Professional Services 2016M281 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Oneida Housing Authority – Tenant Rents (2014M-306)
… period April 1, 2013 through July 31, 2014. Background The Oneida Housing Authority is a municipal housing authority … low-rent housing for qualified individuals in the City of Oneida. The Authority, which is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Schodack Valley Fire District – Cash Disbursements (2016M-98)
… Valley Fire District is a district corporation of the State, distinct and separate from the Town of Schodack, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Omnibus Procurement Amendments
… – Relates to participation by state agencies in a system used by the comptroller to compile vendor … final offer; clarifying the use of best and final offers for invitations for bids and requests for proposals for goods, services and …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1II.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial … statements prepared in accordance with generally accepted accounting principles (GAAP) require that revenues and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingXV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… entity are contacted quarterly through email with login information. For more information regarding the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpOpinion 90-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … REFUSE AND GARBAGE -- Solid Waste Facility (validity of installment purchase contract to finance recycling center …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 88-14
… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of intestacy. There is a comprehensive statutory scheme in New York State which provides that when an estate is administered …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 89-28
… districts has reached its capacity to serve new users. The developer of a subdivision in an area adjacent to an existing … §§191, 209-d). Also, since your inquiry indicates that the developer of the subdivision has offered to pay a portion of … tank attributed to the new district is not paid by the developer, the cost must be raised in the same manner as …
https://www.osc.ny.gov/legal-opinions/opinion-89-28State Agencies Bulletin No. 1742
… field and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS Position Number on the employee’s Job Data page but the Bargaining Unit, Salary Administration … Check Outreach mailbox. Please refer to Payroll Bulletin No. 1684 for instructions. Checks issued to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1742-retroactive-salary-increases-arbitration-eligible-bu01-and-non