Search
Niagara County – County Bridge Maintenance (S9-13-2)
… The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. For the nine available and completed fiscal years … Track yearly maintenance and repair expenditures by bridge. Ensure that DPW is adhering to NYSDOT requirements …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… State Comptroller (OSC) was required to withhold certain county sales tax revenues and to make AIM-Related payments, paid in … payments to towns and villages in Erie County and Nassau County. Officials from the Erie County Fiscal …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaOpinion 98-7
… that bear on the issues discussed in the opinion. BOND AND NOTES -- Periods of Probable Usefulness (replacement of fire chiefs' cars); (acquisition of traffic signal control system) FIRE DISTRICTS -- Apparatus and Equipment (capital reserve fund to replace chiefs' cars) …
https://www.osc.ny.gov/legal-opinions/opinion-98-7DiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… for numerous entities that are legally separate but can impact its budget. Today, State Comptroller Thomas P. … for numerous entities that are legally separate but can impact its budget …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesLiberty Central School District – Budget Review (B4-14-6)
… the accumulated deficit in the District’s general and food service funds as of June 30, 2002. Local Finance Law … of our review, except for certain matters related to the food service fund, we found that the significant revenue and … prepared a projection of year-end fund balance for the food service fund while also improving the overall solvency …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Opinion 2000-1
… provide legal counsel for a municipal officer or employee who is charged with a criminal offense arising out of the … to provide legal counsel to a village officer or employee who is charged with a criminal offense arising out of the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1CUNY Bulletin No. CU-721
… Assoc 015993 Medical Prof Basic Sciences 015994 Assoc Med Prof Basic Sciences 015995 Asst Med Prof Basic Sc 015996 Medical Prof Clinical 015997 Assoc … III (Adj Asst Prof Hry) 016088 Non-Teaching Adjunct I (AJT Inst Hry) 016089 Non- Teaching Adjunct II (AJT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-721-2021-professional-staff-congress-psc-2-general-salaryDiNapoli: Former Hannibal Fire Chief and Father Arrested
… firefighter, for stealing over $2,500 from the fire company. “The Emmonses allegedly diverted money meant to … “They will be held accountable for abusing their fire company and the community’s trust. My thanks to District … but in February 2016 he convinced the Hannibal Fire Company to pay for construction of a track on its property. …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedDiNapoli Announces State Contract and Payment Actions for June 2015
… 1.3 million payments worth approximately $11.8 billion in June. His office also rejected 170 contracts and related … office averaged six days for contract reviews in June and two days to audit payments. DiNapoli releases … for calendar 2015, have been updated and are posted in the Comptroller's reading room . This information is …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-announces-state-contract-and-payment-actions-june-2015Opinion 2009-1
… fire district treasurer. Town Law § 174 (2) provides for the election of a fire district treasurer for a term of three years. Pursuant to Town Law § 176 (2-a), … are certain statutory restrictions limiting eligibility for appointment or election to the office of fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1CUNY Bulletin No. CU-207
… crediting retirement service. Work may be performed in any facility, but must be paid from the college where the … This Earnings Code will allow for earnings to be paid in a single or multiple payments. Agency Actions The agency … over five (5) pay periods at $2,000 per pay period. After three payments have been made (Goal Balance equals $6,000), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-207-grant-payments-summer-researchRensselaer County – Public Health Department Receipts (2013M-18)
… Purpose of Audit The purpose of our audit was to examine Department receipts to determine whether they were properly accounted for and deposited for the period January 1, 2007, to August 30, 2012. Background Rensselaer County (County) has …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… and agreed to pay full restitution plus $500 to cover the village of Delhi’s insurance deductible in lieu of … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfCounty of Oneida – County Clerk (2025M-110)
… Oneida County (County) Clerk (Clerk) properly collect and deposit funds, and remit funds in an accurate and timely … Understanding the Audit Area A county clerk must collect, deposit, and remit funds accurately and in a timely manner to … the Oneida County County Clerk Clerk properly collect and deposit funds and remit funds in an accurate and timely manner …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Public Welfare – 2021 Financial Condition Report
… in SNA expenditures in New York City. SNA expenditures, which accounted for over two-thirds (71.7 percent) of total …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-welfareDiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… The State Education Department (SED) made progress in ensuring school districts across New York are protecting … it from happening,” DiNapoli said. “I commend the State Education Department for acting on my audit and strengthening … The State Education Department SED made progress in ensuring school …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actState Contract and Payment Actions in September
… Comptroller approved 1,343 contracts for state agencies and public authorities valued at $2.1 billion and approved nearly 2.7 million payments worth more than $11.6 billion. The office rejected 106 contracts and related transactions valued at $260 million and nearly …
https://www.osc.ny.gov/press/releases/2018/11/state-contract-and-payment-actions-septemberState Contract and Payment Actions in November
… New York $11.5 million with Complete Book and Media Supply LLC for online books, media and publication subscriptions. … Department of Health $4.3 million with GlaxoSmithKline LLC for pediatric vaccines. $1.2 million with Public … in Delaware and Steuben counties. Major Payments Approved Tax Refunds and Credits $1.4 billion for 99,418 personal …
https://www.osc.ny.gov/press/releases/2022/12/state-contract-and-payment-actions-novemberSpecial Plan for Nassau County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-g and 603 (d))
… Sheriffs Undersheriffs Deputy Sher and Corr Officers Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections 89g and …
https://www.osc.ny.gov/retirement/publications/special-plan-nassau-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officers-sectionsXII.4.F Proper Invoice – XII. Expenditures
… A proper invoice is a written or electronic request for payment submitted by the vendor that must contain the … of goods or services requesting payment for (may be in narrative or code values format); Quantity of goods, … interest by paying the invoice earlier than necessary. In addition, an invoice should contain the following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoice