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School Districts’ Energy Performance Contracts (2015-MR-1)
… pdf] We also released five letter reports to the following school districts: Half Hollow Hills Central School District [pdf] , Island Trees Union Free School District [pdf] , Manhasset Union Free School District … School Districts Energy Performance Contracts 2015MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Software Management (2015-MR-3)
… report - pdf] We also released three letter reports to the following community colleges: Corning Community College … colleges need an understanding of the software they own, how it us used and how best to track user rights to ensure …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Town of Shandaken – Payroll (2013M-201)
… of Audit The purpose of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January … year totaled $3,035,009, of which $1,574,274 were for payroll-related expenditures. Key Findings The Secretary paid … benefits. We found errors in general fund employee payroll payments aggregating $2,484: $1,273 in over-payments …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… and, as a result, paid nine employees for unused sick and vacation days without authorization and 16 employees for …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… September 30, 2013. Background The Jefferson County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water resources, the improvement of water quality control, the prevention of soil erosion and the prevention of floodwater and sediment …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overCentral Islip Union Free School District – Financial Management (2013M-380)
… of the District’s budgets and financial condition for the period July 1, 2012 through June 30, 2013. Background … seven elected members. The District’s expenditures for the 2012-13 fiscal year were $168.5 million. Key Findings … overestimated expenditures in the Board-adopted budgets for fiscal years 2008-09 through 2012-13, resulting in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Village of Allegany – Vehicle Fuel (2012M-308)
… was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through … officials did not seek competition when purchasing vehicle fuel as required by GML and the Village’s procurement policy. … have saved approximately $1,100, or four percent on the fuel purchases we reviewed. The Board authorized the payment …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Newark Valley Fire District – Audit Follow-Up (2020M-30-F)
… determined that: There were control weaknesses in the community hall rental process. Documentation of compliance with the … did not file required annual update documents with the Office of the State Comptroller as of the end of our audit. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… District serves the City of Port Jervis and the Towns of Deer Park and Mount Hope in Orange County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fHenrietta FD – Audit Follow-Up (2021M-27-F)
… January 2025, in implementing our recommendations in the audit report Henrietta Fire District – Financial Condition (2021M-27) released in July 2021. The audit determined that the Board of Commissioners (Board) did … of January 2025 in implementing our recommendations in the audit report Henrietta Fire District Financial Condition …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fHilton Central School District – Audit Follow-Up (2022M-200-F)
… serves the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fState Agencies Bulletin No. 338
… of the renamed queries and a new Payroll Bulletin with instructions for prioritizing the renamed queries. However, … the list of queries to be prioritized, along with instructions, will be sent in a letter to agency payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeComptroller DiNapoli Releases Annual Review of MTA Finances
… to transform itself into a more efficient organization, improve service and modernize the system. The right choices … 2007. DiNapoli’s office estimates falling subway and bus ridership has cost the MTA more than $250 million annually in … MTA’s 2020-2024 capital program, but additional funding will still be needed to modernize the subway system. …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesOpinion 88-27
… termination of the department, his full salary under this statute unless there is a voluntary agreement to the … have held that General Municipal Law, §207-a is a remedial statute enacted for the benefit of firefighters and that this statute should be liberally construed in their favor ( Pease …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 2002-4
… opinion. CONSTITUTIONAL LAW -- Gifts and Loans (authority to use town monies to dredge a privately-owned channel); (authority to utilize the services of the town highway department to … and utilize the services of the town highway department to dredge a navigable channel located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-79
… under the particular federal law without violating the gift and loan provisions of Art. VIII, §1 of the New York … is deemed "miscellaneous revenue" which must be used for community or economic development activities eligible for … construction of a downtown hotel did not violate the the gift and loan provision of the Article VIII, §1 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Opinion 2002-17
… manager who is also a prime contractor) -- Separate Specification Requirement (award of prime contract to … Municipal Law (§100 et seq .) contains competitive bidding requirements for political subdivisions in this State. … by the reasonable apprehension of prospective bidders that performance of the resulting contract would be supervised by …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Unified Court System Bulletin No. UCS-350
… of OSC’s automatic processing of the April 2025 Location Pay, Location Pay Mid-Hudson and Senior Officer Series Differential … SR, SY, S9 and 87) provides for an increase in Location Pay effective April 1, 2025 for employees located in the City … of OSCs automatic processing of the April 2025 Location Pay Location Pay MidHudson and Senior Officer Series …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increasesState Comptroller DiNapoli Releases Audits
… Tunnels: Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15) An audit … the MTA did not maximize toll collection because license plate images could not always be processed, resulting in …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1129
… charges are properly transmitted to SFS and posted to the General Ledger. Payroll representatives not directly … to your SFS agency coordinator. Note: PayServ uses the term Account Code to mean the value on the Account Code page that represents the … charges are properly transmitted to SFS and posted to the General Ledger …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-account