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State Agencies Bulletin No. 1971
… last 4 of the employee’s SSN. Phone: OSC does not specify what phone number the employee must provide. However, if the … from the financial institution showing the account number, bank routing number, the employee’s name and any joint account …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1971-direct-deposit-guidance-and-audit-queryOpinion 97-1
… real property bears to the aggregate full valuation of all participants. The rules and regulations of the county …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Freedom of Information Law (FOIL)
… thereof fall within one or more grounds for denial. How to Request Office of the State Comptroller (OSC) Records Under … Upon entering the main entrance, advise security that you are visiting to submit a request for FOIL records. …
https://www.osc.ny.gov/help/foilState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets issued during out audit period remained outstanding … provide for increased oversight. Account for all parking tickets and implement policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30XIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to State Offset functionality in the SFS. Process and … section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkMonsey Fire District – Audit Follow-Up (2020M-62-F)
… rescue services to approximately 35,000 residents over 15 square miles. The elected five-member Board governs the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… 1, 2010, to November 15, 2012. Background The Village of Dresden is located in the Town of Torrey, in Yates County, … Village of Dresden ClerkTreasurers Duties and Multiyear Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… with Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. … $3.2 million. Key Finding The Board has appointed FREE to serve as the designated representative for the Treasurer of the School. FREE performs virtually all aspects of the School’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management and the internal … The Clerk also does not provide monthly reports timely to the Supervisor, or perform a monthly accountability of cash to liabilities. The method of providing ambulance services to …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsHadley-Luzerne Central School District – Financial Condition (2012M-188)
… audit was to evaluate the District’s financial condition for the period July 1, 2009 through May 31, 2012. Background The Hadley-Luzerne Central School District is located in Saratoga and Warren Counties. The District has … almost 22 percent over the past 10 years. The District is managed by a Board of Education comprising five elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188DiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… that take their entire workforce into consideration. I commend Coca-Cola for taking this step to help ensure that … CEO's pay well above the median. In addition, peer groups can be "cherry-picked" to include larger or more successful … exceptional financial performance. [The company] also can consider other factors which it regularly reviews, …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payOpinion 90-10
… -- Powers and Duties (trimming or removal of trees) LOCAL LAWS -- Streets and Highways (highway superintendent's … advisory councils and conservation boards) HIGHWAY LAW, §§140(1),(2), 153; GENERAL MUNICIPAL LAW, §§239-x, … Comp, No. 85-6, p 6; see also Luceri v County of Orange , 144 AD2d 444, 534 NYS2d 9). Therefore, a town is under a duty …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Opinion 92-41
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (to repair … within the district) STREETS AND HIGHWAYS -- Repairs (by fire district) TOWN LAW, §176(21): A fire district may not expend moneys to repair "sidewalks" …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Travel Advisory No. 7
… standard rate for personal vehicle mileage is $.545, for motorcycle mileage is $.515 and moving mileage rate of $.180. …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-ratesAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… Purpose of Audit The purpose of our audit was to assess the District’s financial controls for the period … not ensure that annual financial reports were submitted to OSC in a timely manner each year. Independent audits were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183South Buffalo Charter School – Employee Compensation (2018M-1)
… 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … Key Findings Employee compensation was not specified in the collective bargaining agreement (CBA) or written …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Granville Central School District – Fund Balance (2016M-114)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… period July 1, 2014 through May 31, 2016. Background The Cold Spring Harbor Central School District is located in the … Cold Spring Harbor Central School District Competitive Quotes …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Village of Southampton – Fire Department Length of Service Award Program (2017M-59)
… 31, 2016. Background The Village of Southampton is located in the Town of Southampton in Suffolk County and has a population of approximately … with General Municipal Law (GML). Points were not awarded in accordance with the Point System. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59