Search
Town of Bethlehem – Information Technology (2025M-25)
… Program Town employees and officials use the IT systems for Internet access, email, receiving online payments and to … such as financial and personnel records and evidence files for the Police Department. The Town’s Management of … Senior Network and Systems Technician, who is responsible for setting up the police systems. The MIS Department is …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Town of Cohocton – Procurement (2025M-13)
… approximately $21,000. When officials and employees do not solicit competition as required by New York State …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Common Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfOpinion 99-14
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Disposition of (by exchange for work performed for municipality) PUBLIC CONTRACTS -- … LAW, §103; TOWN LAW, §198(12): An agreement by a town on behalf of a water district for the removal and retention …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Opinion 98-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … provide the requisite equipment at their own expense (see New York State Department of Transportation, Directive on Traffic …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Opinion 89-34
… town in which there is no town comptroller is required to audit claims against the town (Town Law, §118). In …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Opinion 2002-9
… Law, article 4 [employment of minors], articles 8 and 9 [prevailing wage]; cf . Matter of Onondaga-Cortland Madison BOCES v …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 90-37
… section does not require either a public hearing or public sale for the sale of unneeded village real property. A … for any lawful use (see, e.g., Ross v Wilson , 308 NY 605; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter … court in New City , supra , further stated as follows: [T]he board did not act to accept the facially lower bid ... …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 98-12
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … various funds held by a municipality may be deposited in a single bank account (1991 Opns St Comp No. 91-57, p 158; 1981 … that city and school district moneys may be deposited in a single bank account. Further, city general fund moneys may be …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 92-56
… Home Rule Law, §10[1][ii][d][3][4]). Sections 27 and 116 do not, however, preclude a town from providing compensation, …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 91-45
… It has been held that the town supervisor may not make any payment for highway repairs and improvements in the absence …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… his/her approval of the claim, even when not required by law. If vendor certification or verification of claims is … purchases, it may be necessary to ensure that the payment is not for an expired contract and that the entire … invoice should agree with the total being claimed for payment. We generally recommend that you do not pay aggregate …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingOpinion 2010-3
… contract to state a "definite sum to be paid each year for all of the services to be rendered thereunder." 2 This …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 88-1
… lot to U.S. Postal Service) GENERAL MUNICIPAL LAW, §72-h: The U.S. Postal Service is an agency of the federal … for purposes of this section. GENERAL MUNICIPAL LAW, §72-h; VILLAGE LAW, §1-102(2): It appears that a village … nominal consideration pursuant to General Municipal Law, §72-h. Village Law, §1-102(1) authorizes villages to "take, …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 88-66
… or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Computers (authority to … our discussion of the issue of copyright protection is general in nature and is not intended to determine whether a … Davis v Board of Education , 125 AD2d 534, 509 NYS2d 612; New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS2d 560, …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Opinion 90-32
… 321, 239 NYS2d 541; New York Public Interest Research Group Inc . v Town of North Hempstead , 153 AD2d 743, 545 …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Opinion 91-27
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … bidding) COUNTY LAW, §§2(b), 215(5), (6); MUNICIPAL HOME RULE LAW, §10(1)(i): A non-charter county may not supersede …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Opinion 89-18
… the provisions of Real Property Tax Law, §318, however, do we find authority for the town to reimburse assessors for …
https://www.osc.ny.gov/legal-opinions/opinion-89-18X.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… in the Statewide Vendor File. The Office of the State Comptroller requires agencies to obtain all necessary … purchase orders will be electronically sent Primary Vendor Contact Name A person who makes the legal and financial … LIABILITY PARTNERSHIP LLP NEW YORK CITY NYC NEW YORK STATE NYS STATE UNIVERSITY OF NEW YORK SUNY TREASURER TRES UNITED …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationComptroller DiNapoli and A.G. Schneiderman Announce Sentence Of Former Met Council Chief Financial Officer For Role In Stealing $9m In Kickback Scheme
… Comptroller Thomas P. DiNapoli and New York State Attorney General Eric T. Schneiderman today announced the felony … Also assisting in the investigation are Supervising Auditor Edward J. Keegan, Associate Auditor Matthew Croghan, and Supervising Investigative Analyst Paul Strocko of the Criminal Enforcement and …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentence-former-met-council-chief-financial-officer