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Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… of financial operations, the Town's procurement practices and claims auditing process and internal controls over the Justice Court's financial … contains the Village of Brushton within its borders and has a population of approximately 2,900. The Town, which …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Village of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and information … 1,400.The Village is governed by an elected five-member Board of Trustees. General fund appropriations for the … a budget-to-actual report during budget preparation. The Board did not ensure that the former or current …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221State Agencies Bulletin No. 953
… To inform agencies of changes to the General Comments page. Background The General Comments page is available for all Payroll users to store or … employee’s record. Agencies must use the General Comments page when additional information is required by OSC for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservState Agencies Bulletin No. 683
… new Increment Codes have been created to reflect only one meaning for each Increment Code. Under the previous Increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesTeacher Days Worked Calculator
… Employees must work a total of 150 days to be eligible for a performance advance. Please refer to the Salary Manual, Payroll Bulletins and Bargaining Agreements for additional information. Calculator Instructions Enter the first date of work and the day after last date of work for the academic year, and then select Calculate . (Repeat …
https://www.osc.ny.gov/state-agencies/payroll/teacher-days-worked-calculatorChenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… January 1, 2013 through September 8, 2014. Background The Chenango Bridge Fire Company is a volunteer organization in … Chenango Bridge Fire Company Cash Receipts and Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… 1 through December 31, 2013. Background Madison County is located in central New York and has a population of approximately 73,000. It is governed by a 19-member Board of Supervisors. The …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Village of Sharon Springs – Water Accountability (2014M-148)
Village of Sharon Springs Water Accountability 2014M148
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Town of Kingsbury – Water Fees (2016M-400)
Town of Kingsbury Water Fees 2016M400
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400State Agencies Bulletin No. 1919
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1919-retroactive-salary-increases-agency-police-service-unit-apsuOpinion 88-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … reported at 28 Opns St Comp 1972 p 97 still represents the views of this Office …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 90-60
… (validity of installment purchase contract to finance recycling center under General Municipal Law, §120-w) PUBLIC … -- Installment Purchases (to finance construction of recycling center under General Municipal Law, §120-w) GENERAL … purchase contract to finance the construction of a recycling center under General Municipal Law, §120-w. Such a …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 94-9
… official newspaper prior to 1940) PUBLIC OFFICERS LAW, §70-a; GENERAL CONSTRUCTION LAW, §60(a): A publication which was … news, editorials and other matters of "current interest"; (4) have a paid circulation; and (5) be entered as … as the official newspaper within that Town (see Sponsor's Memorandum in Support of S. 6222 of 1975; Memorandum to the …
https://www.osc.ny.gov/legal-opinions/opinion-94-9State Agencies Bulletin No. 682
… with information and procedures regarding the calculation of affected employees’ salaries and the processing of necessary salary corrections. Affected Employees Non-Statutory … with information and procedures regarding the calculation of affected employees salaries and the processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementState Comptroller DiNapoli Releases Municipal & School Audits
… (Statewide) Auditors assessed whether the officials at 21 school districts that had 26,099 enrolled students for the … over job performance, sales and use tax exemptions, mortgage recording tax exemptions and capital investments. … $2,569 more than it should have received and the fire company and fire department received $2,444 and $125 less …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsOpinion 2000-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Officers and Employees (compensation for executive director); (performance evaluation program) PUBLIC OFFICERS … compensation as an "after-the-fact" bonus to the executive director of the agency for services already rendered and for …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Ashville Fire District – Procurement and Board Oversight (2025M-81)
… of Commissioners (Board) purchase equipment in accordance with New York State General Municipal Law (GML) and provide … of commissioners must purchase equipment in accordance with State statute and the fire district’s purchasing policy … that were subject to competitive bidding requirements and with a combined total purchase cost of $796,200. Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… Did Cicero Volunteer Fire Department Department officials ensure that financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… increase budgetary gaps.” The American Rescue Plan Act of 2021 (ARPA) provided $350 billion in Coronavirus State and … (69.5%). Only three cities (Dallas, Phoenix and San Jose) devoted less than 40% of their obligations to date …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recovery