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Village of Sloan – Clerk-Treasurer (2024M-109)
… and reported financial transactions accurately and in a timely manner. Key Findings Although the … accurately, transactions were not always recorded in a timely manner. The Clerk-Treasurer also did not provide … to ensure transactions were recorded accurately and in a timely manner. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively monitor and manage the Town’s financial … accounting records and reports. The Supervisor’s failure to maintain complete and accurate records or adequately … accurate and timely accounting records and reports to allow the Town Board Board to effectively monitor and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Town of Alden – Town Clerk/Tax Collector (2024M-106)
… or loss. In addition, the Clerk accumulated unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have been remitted to the Town Supervisor … district or refunded to taxpayers. Most of the unremitted funds or $84,757 should have been returned to taxpayers who …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… – pdf] Audit Objective Determine whether the Town of Pound Ridge (Town) Board (Board) procured goods and services … Determine whether the Town of Pound Ridge Town Board Board procured goods and services in …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Fairview Fire District – Procurement and Claims Audit (2025M-75)
… – pdf] Audit Objective Determine whether the Fairview Fire District’s (District) Board of Fire Commissioners (Board) and officials procured goods and … Determine whether the Fairview Fire Districts District Board of Fire Commissioners Board and officials procured goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75SUNY Bulletin No. SU-349
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the July 2023 Increase to Location Pay and Location Mid-Hudson Pay and provide instructions for … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the July …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-349-july-2023-increase-location-pay-and-location-mid-hudsonSUNY Bulletin No. SU-367
… for Discretionary Increases for UUP BU 08 employees. Payment of the increases is at the discretion of the Campus … salary such as OT for Annuals (Earnings Code OTA) and Lump Sum Payment-Vacation (Earnings Code LSA), resulting from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-367-2024-discretionary-increases-professional-servicesOpinion 88-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … interest if the agency sells insurance to the village. You state that the village mayor is the vice-president and holder … It should also be noted that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 94-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … has been named as one of the depositories for the IDA. You state that the individual in question owns less than 1% of … provisions. Finally, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Opinion 2005-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of unpaid ambulance fees) GENERAL MUNICIPAL LAW §122-b; STATE CONSTITUTION, ARTICLE VIII, §1: Towns may fix fees for … in the contract, we note that article VIII, §1 of the State Constitution prohibits gifts and loans of monies by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 88-41
… established by a town pursuant to a local law (1983 Opns St Comp No. 83-167, p 210, copy enclosed; Town Law, §§130[5], … North Hempstead , 118 AD2d 542, 499 NYS2d 161; 1986 Opns St Comp No. 86-75, p 119; see also 2 McQuillin, Municipal … St Comp No. 85-37, p 51; 1983 Opns St Comp No. 83-103, p 127; 1982 Opns St Comp No. 82-262, p 329; see also Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 96-2
… the special act in question (L 1991, ch 658) provides for the creation of a "public library district" which is … with the village. The special act also provides for the library district to be governed by an elected board of trustees and for voter approval of the library district's initial budget …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 92-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (necessity to address only a single subject) -- Terms of Office (single local law may increase terms of several … Whether a town in a county not having a board of supervisors may by the adoption of a single local law …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 98-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … had an interest during the fiscal year, exceeds $750. You state that the spouse of a newly-elected county supervisor is … No. 92-30, supra ). We also note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 98-3
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Appointment to … to office) GENERAL MUNICIPAL LAW, §§800(2), 805-a: The appointment of the town supervisor's business partner … or employee has an interest in any "contract" with his or her municipality if he or she receives a direct or indirect …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… Retirement and Social Security Law; and Whereas, All such hearings should be conducted in such manner as to protect … a significant increase in the number of demands for such hearings, and as a result many hearings are held each week throughout the State; and …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… budget (February Plan) provides more transparency for spending, addressing years of chronic underbudgeting and … would signal fiscal stress and leave it less prepared for when a rainy day arrives.” The February Plan addressed large, … to overcome, as the City Council has suggested it does not support raising the property tax rate. The …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsCUNY Bulletin No. CU-794
… employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (Earnings Codes AJR, ARC, and ARO) and … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-794-cuny-retroactive-rate-increases-plumbers-and-thermostatCUNY Bulletin No. CU-796
… employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (Earnings Codes AJR, ARC, and ARO) and … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-796-cuny-retroactive-rate-increases-oiler-stationary-engineerCUNY Bulletin No. CU-800
… for processing the CUNY rate increases for High Pressure Plant Tender Titles. Affected Employees: CUNY employees in the titles of High Pressure Plant Tender are affected. Background: A Consent … rate increases for employees in the title of High Pressure Plant Tender. Effective Dates: The retroactive rate increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-800-cuny-retroactive-rate-increases-high-pressure-plant-tender