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Opinion 95-28
… LOCAL LAWS -- Municipal Funds (authorizing investment in vehicle not listed in General Municipal Law, §11) -- …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Avoca Central School District – Procurement (2025M-29)
… School District (District) officials make procurements in accordance with statutory requirements and District … school district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and … officials did not always procure goods and services in accordance with the statutory requirements set forth in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Ashville Fire District – Procurement and Board Oversight (2025M-81)
… Did the Ashville Fire District District Board of Commissioners Board purchase …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81SUNY Bulletin No. SU-342
… at the time of the qualifying event, the employee is only eligible for Paid Parental Leave if they are eligible to … FEE or FRC Days: As determined above (Earnings Code FRC only) Amount: As determined above (Earnings Codes FEE and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-342-suny-paid-parental-leave-fullIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… accounts for: A revenues, receipts, resources and property of the state and each of its agencies; for all advances to each agency; for all … agency; for all adjustments, segregations and allocations of such appropriations and reappropriations; for all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… and check collections totaling $161 were deposited in the bank and whether cash collections totaling $8,224 were … Law (Town Law). The Clerk also did not complete monthly bank reconciliations and accountability analyses (compare … help identify and correct errors. As a result, the Clerk bank account had a cash shortage of $647 as of December 1, …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19State Contract and Payment Actions in July and August
… $313.5 million with Cashless Tolling Constructors LLC for phase 4 of the I-81 Viaduct project in Onondaga County. … Education Department $747.2 million in excess cost aid to 666 school districts for school-aged special education …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustFood Metrics Implementation (2017-S-18)
To determine if the Office of General Services is properly tracking and reporting New York State food purchases in compliance with the State Finance Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s18.pdfFood Metrics Implementation (2017-S-18) 90-Day Response
To determine if the Office of General Services is properly tracking and reporting New York State food purchases in compliance with the State Finance Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s18-response.pdfEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2020
The New York State Legislature amended the Finance Law in 2015 by adding a new Section 8-c, which provides for the establishment of a statewide electronic syste
https://www.osc.ny.gov/files/reports/special-topics/pdf/enterprise-fraud-2020.pdfOpinion 2005-4
… 449 NYS2d 30 mot to dismiss granted 56 NY2d 1031; People v Mann , 113 Misc 2d 980, 450 NYS2d 275; 1987 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Unified Court System Bulletin No. UCS-266
… because OSC is not a party to the relationship between the unions and its members and because the process for initiating … union membership varies by union, OSC must rely upon the unions for the information necessary to determine whether and … via electronic file submissions to OSC. Currently, certain unions submit membership and dues deductions transactions via …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-266-updated-procedures-initiating-or-terminating-payrollDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
The State Education Department SED has stepped up efforts to combat chronic student absenteeism but an audit released today by New York State Comptroller Thomas P DiNapoli identified issues that could hinder SEDs efforts in this area
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… Section 115 of the State Finance Law authorizes the establishment of cash advance accounts. … Section 115 of the State Finance Law authorizes the establishment of cash advance accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewOpinion 89-58
… authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district) TOWN LAW, §§81, 198, 202, 202-a, 220: A town … 12 or sections 81 or 220 of the Town Law may establish a park district within an existing larger park district and if …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… Fire District (District) Secretary/Treasurer (Treasurer) record and report financial transactions in a timely and … the Audit Area A fire district’s treasurer should record and report financial transactions in a timely and … years was $206,086. Audit Summary The Treasurer did not record and report all financial transactions in a timely and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Licensing and Monitoring of Proprietary Schools (Follow-Up)
… requires all non-degree-granting proprietary schools to be licensed by the State, unless they meet certain exemption … Department (Department), the Bureau of Proprietary School Supervision (Bureau) is responsible for overseeing … – are protected. As of January 20, 2023, there were 359 licensed proprietary schools – 333 private career schools and …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followDisposal of Electronic Devices (2012-S-40), 90-Day Response
To determine if electronic devices being surplused by the State University of New York at Albany (University at Albany) through the Office of General Services (
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s40-response.pdfDisposal of Electronic Devices (2012-S-40)
To determine if electronic devices being surplused by the State University of New York at Albany (University at Albany) through the Office of General Services (
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s40.pdfCourt Facilities Aid and Assistance Programs 2019-S-4
To determine if the Office of Court Administration (OCA) is ensuring court facility aid and assistance programs are being used for only eligible expenses. The a
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s4-response_0.pdf