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Local Road Conditions in New York State
… a percentage that varies quite a bit from place to place, with many rural towns (and one entire county) having no such …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateVillage of Earlville – Collections (2024M-128)
… – pdf] Audit Objective Determine whether the Village of Earlville (Village) Clerk-Treasurer recorded and deposited … log or cash receipts journal showing a description of each transaction. Of the 296 collections totaling $302,050 that we reviewed, …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Town of Evans – Employee Benefits (2024M-53)
… by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling … occurred and were not detected or corrected due to a variety of factors including a decentralized process for maintaining leave records and a …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… [read complete report – pdf] Audit Objective Determine whether the Town … in 2023 that totaled $321,494. Recommendations The audit report includes two recommendations to help the Assessor …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Wallace Fire District – Board Oversight (2024M-126)
… competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126SUNY Bulletin No. SU-52
To explain an automatic cancellation of general deductions for certain employees for anticipated payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areIndustrial Development Agencies in New York State
… support economic development in New York. An IDA is a type of public benefit corporation that offers financial … to encourage local economic development. The goals of IDAs include increasing job opportunities and improving … Information System within 90 days following the closing of each fiscal year. Failure to comply with reporting …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateEvergreen Charter School – Credit Card Purchases (2024M-143)
… not always properly approved and/or adequately supported to show they were for a proper School purpose. When credit … and using the School’s 13 credit cards that were assigned to 13 School officials. 255 credit card charges totaling … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Opinion 2002-16
… that publicity fund monies may be used, for example, to pay a chamber of commerce, pursuant to contract, an amount to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 2001-8
… of tax rates so that owners of multiple parcels would pay at a lower rate." Article 11 of the Town Law (§170 et seq …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8State Agencies Bulletin No. 1256
… to enroll in the VDCP with SUNY acting as the plan administrator and TIAA-CREF acting as the Third Party … employees and the required steps for enrollment in the payroll system. Affected Employees New York State employees … plan. These employee elections are NOT maintained in the Payroll System. However, to finalize the enrollment process …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programState Agencies Bulletin No. 943
… ( UA1 ): $625 Eligible Titles: Environmental Conservation Officer Trainee 1 Environmental Conservation Officer Trainee … Officer Environmental Conservation Officer (SPL) Chief Environmental Conservation Officer Supervising … the eligibility date. The agency must enter the following information in the Time Entry page: Earnings Begin Date: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/943-2009-uniform-allowance-and-uniform-clothing-allowance-security-employeesState Agencies Bulletin No. 1103
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions to agencies for processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1103-2011-uniform-allowance-and-uniform-clothing-allowance-securityOpinion 2008-4
Whether a town may transfer monies from the general fund to be used to finance improvements in an existing town park district
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 2004-9
… local government funding" for the joint purchase of goods, supplies and services. General Municipal Law §103(8) provides … to participate in the joint purchase arrangements (see New York State Senate and Assembly Memoranda in Support of … e.g., Sponsor's Memorandum in Support of S. 5390 of 1998, Budget Report on S. 5390 of 1998, Memorandum to the Governor …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9SUNY Bulletin No. SU-136
… will remain on the payroll in their regular positions and will continue to be paid. Summer Session Payment … Session on the Time Entry Page Enter the earnings begin and end dates. Enter the total amount of the Summer Session … This date is used to provide the 21P employee with benefits over the summer. A 21P employee who works Summer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-136-procedures-processing-suny-2007-summer-session-paymentsOpinion 91-51
… Systems v O'Rourke , 134 Misc 2d 45, 509 NYS2d 988, 994, mod on other grounds 131 AD2d 650, 516 NYS2d 903, mod on other grounds 129 AD2d 76, 516 NYS2d 940). You have …
https://www.osc.ny.gov/legal-opinions/opinion-91-51DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… as a federal loan, to be repaid by the state through a service contract mechanism. This utilizes a Debt Reform Act …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetVI.I Overview – VI. Budgets
… against Federal grants. Each Federal grant will have its own project budget that will ensure that expenditures do not exceed the available Federal funds. The Project Parent is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewOpinion 88-34
… This opinion represents the views of the Office of the State Comptroller at the time it was … Law, §1660, whether it be done by ordinance, order, rule or regulation, must be accomplished in accordance with … §1640(a)(6), by order, rule or regulation, and that the procedure for these enactments is substantively the same as …
https://www.osc.ny.gov/legal-opinions/opinion-88-34