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Eden Central School District – Capital Project Management (2024M-83)
… of capital projects. District officials generally agreed with our findings and recommendations and indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… – pdf] Audit Objective Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly … religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property … tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling $667,938 that the Assessor granted …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Town of Evans – Employee Benefits (2024M-53)
… Town’s employee benefits practices. Town officials agreed with our recommendations and have indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Village of Earlville – Collections (2024M-128)
… $77,093 in a timely manner. New York State Village Law (Village Law) Section 4-408(b) requires collections to be deposited …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Local Road Conditions in New York State
… A report issued by the Office of the New York State Comptroller in January 2022, Locally Owned …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateState Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetTown of Allen – Town Clerk Collections (2024M-120)
… the Clerk’s collection practices. Town officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Wallace Fire District – Board Oversight (2024M-126)
… and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126SUNY Bulletin No. SU-52
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To explain an automatic …
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
… Agencies (IDAs) to support economic development in New York. An IDA is a type of public benefit corporation that … exemptions. Below is an interactive map developed by the Office of the New York State Comptroller (OSC) that displays …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateEvergreen Charter School – Credit Card Purchases (2024M-143)
… properly approved or adequately supported, it could result in inappropriate or fraudulent charges or unauthorized … action. Appendix B includes our comments on issues raised in the School’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143State Comptroller DiNapoli Releases School Audits
… , Van Hornesville-Owen D. Young Central School District , Wilson Central School District and the Windsor Central School … or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] … fund balance was 19 percent of budgeted appropriations. Wilson Central School District – Reserves and Fuel …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 2003-2
… it is determined by a majority vote of each board to make such proposal, each such board shall, within thirty days … that the authority to establish joint fire districts does not apply to coterminous town/villages because, by …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 88-55
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … §1402; VILLAGE LAW, §§4-412(3)(9), 10-1018: While there is no statute requiring the fire company which constitutes the … Law. The board of fire commissioners or, if there is no board of fire commissioners, the board of trustees may …
https://www.osc.ny.gov/legal-opinions/opinion-88-55XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… Monthly Reporting Requirement Pursuant to §107 of the State Finance Law, the Commissioner of Taxation and … Division of Administrative Rules’ website at https://dos.ny.gov/division-administrative-rules . In order to ensure … reconciliations should be documented and approved by management. Reconciliation steps: Reconciler should access …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… Unit and another party to resolve a legal dispute: after a proceeding has been begun in front of an … to as a “Administrative Settlement Agreement” ); or after a grievance is filed under a collective bargaining …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsLife Changes: Getting Your Affairs in Order and A Guide for Survivors
… of recent Member or Retiree Annual Statements, estimates, Survivor’s Benefit Program information (if you are a New … on what to do and who to contact if a loved one dies. As a survivor, you will have important work to do and decisions to …
https://www.osc.ny.gov/retirement/publications/getting-your-affairs-order-and-guide-survivorsState Agencies Bulletin No. 768
… received by Senate and Assembly Members each calendar year must equal the amount of their statutory salary, provided the Member serves the entire year. The total regular earnings received by Members who serve only part of the year must equal the appropriate prorated statutory salary, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/768-2007-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 861
… of OSC’s automatic processing and to provide instructions for reporting transactions in Pay Period 19C. Affected … change during the year, the total earnings received for the year must equal a composite salary that is based on … Members who serve the entire calendar year are eligible for a year-end adjustment in the final paycheck of the year, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/861-2008-year-end-adjustment-members-nys-legislatureOpinion 88-30
… This opinion represents the views of the Office of the State Comptroller at the time it was … health" ( Hutchinson v City of Valdosta , 227 US 303, 33 S Ct 290, 57 L ed 520). While we found no reported New York … Coal Association v DeBenedictis , 480 US ___, 108 S Ct ___, 94 L Ed 2d 472; Wa-Wa-Yanda Inc. v Dickerson , 18 …
https://www.osc.ny.gov/legal-opinions/opinion-88-30