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Taberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… were safeguarded? Audit Period January 1, 2024 – August 26, 2025 Understanding the Audit Area A fire company … the position in April 2025. From January 1, 2024, through March 31, 2025, the Treasurers deposited approximately … cash balances for the Company’s nine bank accounts. As of March 31, 2025, the Company’s bank account balances totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6Village of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… Audit Objective Did the Village of Churchville (Village) Board of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit Period March … Did the Village of Churchville Village Board of Trustees Board provide adequate oversight of …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Rushville Hose Company, Inc. – Financial Oversight (2026M-16)
… [read complete report – pdf] Audit Objective Did the Rushville Hose Company, Inc. (Company) Board of Trustees (Board) and membership provide adequate oversight … Period January 1, 2024 – January 5, 2026 Understanding the Audit Area The Board and membership must provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16XI.18 Overview – XI. Procurement and Contract Management
… various legislative requirements impacting New York State procurement processes. Legislative requirements with a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18-overviewOpinion 90-24
… the board's power to hire bond counsel. 12 Opns St Comp, 1956, p 68 is hereby superseded. You have asked whether 12 Opns St Comp, 1956, p 68 still represents the views of this … by a municipal governing board (see, e.g., 1986 Opns St Comp 86-31, p 52). We have also recognized, however, that …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 92-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- … Whether the provisions of section 17611 of the Town Law preclude a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Empire BlueCross BlueShield – Controls Over Payments for Special Items
… payments which result from contracts with hospitals that do not include language that limits the reimbursement of … payment amounts for special items; however, some contracts do not have similar limitations. As of December 31, 2016, …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
… operations? Audit Period January 1, 2023 – January 31, 2025 We extended the audit period back to January 1, 2020 to … in the other four reports by amounts ranging between $26 and $565.Also, the Board received one budget status report during the audit period in December …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70Opinion 89-12
… and of the competitive bidding statute. You ask if a conflict of interest exists in the following circumstances … Whether a conflict of interest exists involving a fire district contract …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 88-65
… from an escrow account. Prior opinions, including 34 Opns St Comp, 1978, p 105 and 25 Opns St Comp, 1969, p 25, superseded. A municipality may adopt a … copy of a receipt or receipts pursuant to the "Freedom of Information Law" (Public Officers Law, §84, et seq. ) upon …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 92-36
… to finance the implementation of an enhanced 911 emergency telephone system in an area encompassing less than the entire … service area should pay the surcharge". County Law, §303(1) provides as follows: Notwithstanding the provisions of any … of "municipality" for this purpose is the county ( cf . General Municipal Law, §207-c[1], relating to payment of …
https://www.osc.ny.gov/legal-opinions/opinion-92-36DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… client, who was diagnosed with schizophrenia, was found dead from probable suicide months after being placed in a … or others, but the presence of qualified, licensed staff on-site, and specialized services can lower the risk. … highest level of supervision, services, and mental health staff, including psychiatrists and social workers, but too …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthUnified Court System Bulletin No. UCS-350
… inform agencies of OSC’s automatic processing of the April 2025 Location Pay, Location Pay Mid-Hudson and Senior Officer … for an increase in Location Pay effective April 1, 2025 for employees located in the City of New York and the … the Senior Officer Series Differential effective April 1, 2025, for eligible employees. In addition, consistent with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increasesOpinion 88-15
… MUNICIPAL LAW, §§800(3), 801: A village trustee who is also the comptroller of an insurance company would have a … from that company. A school district attorney who is also comptroller of an insurance company would have a … or duties listed in General Municipal Law, §801. This is in reply to your letter, written in your capacities as …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Opinion 98-4
… duties may be delegated to the county treasurer. This is in reply to your letter asking which county officer is the official to whom the county tax levying body may delegate … Which county officer is the official to whom the county tax levying body authorizes to …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Monitoring of Air Quality (Facility Permits and Registrations)
… other measures, establishing document repositories in or near the potential EJ area to make pertinent project …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsDiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… first struck, an economic report released today by New York State Comptroller Thomas P. DiNapoli finds positive … is on the road to recovery. New York City’s iconic Rockaway Peninsula is an 11-mile-long barrier in Southwestern Queens. The communities along the peninsula are Far Rockaway, …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackXII.6 Overview – XII. Expenditures
… policies and processes required by the Office of the State Comptroller. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overviewAccounts Payable Advisory No. 36
… - Vouchers and Expense Reports Guidance: The Office of the State Comptroller (OSC) has designated the final deadlines …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… processed against the wrong purchase order when funds are still active. Paying against the wrong purchase order … the wrong purchase order, and the funds in question are still active, the Business Unit must correct the … processed against the wrong purchase order when funds are still active …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-order