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XI.17 Protest Procedures – XI. Procurement and Contract Management
… the successful bidder is the appealing party in which case a copy of the appeal must be delivered to the original …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresOpinion 98-18
… of fees for services of an emergency rescue and first aid squad) FEES -- Imposition of (for services of an emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Service … of fees for services of an emergency rescue and first aid squad) -- Powers and Duties (imposition of fees for …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Richburg-Wirt Fire District – Board Oversight (2025M-73)
… (UTV) for approximately $28,000 as required, and as a result, may have paid more for the UTV than necessary. For …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May … collect record and deposit culvert pipe application fees application fees and culvert pipe installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Oversight of Child Protective Services (Follow-Up)
… (PQI) process in January 2020. The process involves case reviews by a dedicated team to improve consistency. Once … that should be addressed statewide rather than on a case-by-case basis; however, officials had not yet developed a plan …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followAccounts Payable Advisory No. 35
… Selecting the Appropriate Payment Terms Update: The Office of the State Comptroller (OSC) updated the list of payment terms available in the SFS. A new payment term of “IMMED” has been added for certain payments where agencies …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsSUNY Bulletin No. SU-183
… of the increase is at the discretion of the College President and may be made to employee’s who are incumbents on … in Empl ID order. The roster must be signed by the College President and forwarded to SUNY System Administration, who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-183-2011-uup-1-discretionary-increaseOpinion 2000-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Development Corporation loan) REAL PROPERTY -- Sale (use of proceeds by county when property sold was funded with … Our opinion regarding the financial implications of a sale by a county of its ownership interest in a civic …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Use of Electronic Benefit Cards at Prohibited Locations
… Purpose The objective of our performance audit was to determine whether the Office of Temporary and Disability Assistance (Office) had … cards to make purchases or withdraw cash from a portion of their monthly benefits at participating automated teller … Determine whether the Office of Temporary and Disability Assistance had sufficient …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (2020-S-50)
To determine whether the Long Island Rail Road’s Rolling Stock Programs Department has managed the M9 contract so that the contractor delivers the cars on time, within the required scope and quality, and within budget.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s50.pdfControls Over Federally Funded Programs and Maximization of Federal Funding (2020-S-48)
To determine whether the Division of Housing and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and adequately ensures the Weatherization Assistance Program meets federal reimbursement documentation requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s48-response.pdfControls Over Federally Funded Programs and Maximization of Federal Funding (2020-S-48)
To determine whether the Division of Housing and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and adequately ensures the Weatherization Assistance Program meets federal reimbursement documentation requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s48.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up) (2020-F-24)
To follow up on the actions taken by officials of CVS Health to implement the recommendations contained in our audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f24.pdfAccess Controls Over Selected Critical Systems (Follow-Up) (2020-F-11)
To follow up on the actions taken by officials of the Office of Children and Family Services to implement the recommendations contained in our audit report Access Controls Over Selected Critical Systems (Report 2017-S-56).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f11.pdfVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… determine if Village officials adequately planned for the wastewater treatment facility’s bio-digester capital project for the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Orleans County – Court and Trust Funds (2024-C&T-6)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Orleans/Niagara BOCES http://www.osc.state.ny.us/localgov/audits/schools/2016/orleansniagaraboces.pdf …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsOpinion 88-1
… in the opinion. PARKING FACILITIES -- Conveyance of (to U.S. Postal Service); (necessity of special act … a village parking lot. You ask whether the parking lot may be determined to be unneeded for village purposes if the proceeds from the … Whether a parking lot may be determined to be unneeded for village purposes if the …
https://www.osc.ny.gov/legal-opinions/opinion-88-1MTA's East Side Access Project 10 Years Late and $4.4 Billion Over Budget
… finished in 2019, more than twice the MTA’s initial cost estimate and a decade later than expected, according to a … DiNapoli also reported: The MTA’s current cost estimate for East Side Access is $8.25 billion, but that … cost of East Side Access may be at or below its current estimate, and that service could begin up to one year earlier …
https://www.osc.ny.gov/press/releases/2013/03/mtas-east-side-access-project-10-years-late-and-44-billion-over-budgetUnified Court System Bulletin No. UCS-166
… Purpose To notify the Unified Court System of OSC’s automatic processing of the … the Laws of 2008 and the 2007-2010 Agreements between the Unified Court System of the State of New York (UCS) and … To notify the Unified Court System of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-166-unified-court-system-ucs-salary-restorations