Search
Opinion 91-38
Concerning what portion of the deposit on copies of plans and specifications required by General Municipal Law 102 must be returned by a city to unsuccessful bidders and non bidders
https://www.osc.ny.gov/legal-opinions/opinion-91-38Opinion 2004-9
… there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. … to General Municipal Law §103(8) indicate that those amendments were intended primarily to permit local … 1998). Nonetheless, although the primary purpose of the amendments was to allow use of the joint purchase authority …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9DiNapoli: The Rockaways is on the Rise
… developments projects in the pipeline, the Rockaways is coming back. Today's report shows how far the Rockaways … Even with these hardships, the future for the Rockaways is a bright one, and even brighter if we work together. I … sure the needs of Rockaway residents are met." "Rockaway is experiencing a wave of new developments and improvements," …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-rockaways-riseMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… Purpose of Audit The purpose of our audit was to determine if restitution payments were adequately …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Hampton Bays Union Free School District - Claims Processing (2018M-68)
… containing confirming purchase orders. The purchasing agent approved 34 percent of the purchases tested, or 74 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Town of Kingsbury – Water Fees (2016M-400)
… a population of approximately 12,700. The Town is governed by an elected five-member Town Board, which is responsible …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Village of Sharon Springs – Water Accountability (2014M-148)
… of our audit was to review the Village’s water operations for the period June 1, 2012 through March 10, 2014. … a five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled $686,730. Key Finding … Key Recommendation Develop written policies and procedures for determining water accountability, including reconciling …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Employer Billing
… fiscal year. Your annual invoice is only one piece of the billing process. The resources below can help you understand the entire process. This Billing Dashboard Quick Guide will show employers with the Billing security role how to view billing information for …
https://www.osc.ny.gov/retirement/employers/employer-billingChenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… over cash receipts and disbursements for the period January 1, 2013 through September 8, 2014. Background The … amounts that should have been collected for fund-raising events. Key Recommendation Consider implementing procedures … the amount of items purchased and sold for fund-raising events and reconcile those amounts to determine the expected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsOpinion 2003-6
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Part-Town Charges (raising costs for town police department … Taxable properties in all portions of a town, except that part containing a portion of a village having its own police … the town police department. Taxable properties within that part of a town containing a portion of a village having its …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 2008-3
… NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 NY2d 601, 458 NYS2d 1025, app dsmd 58 NY2d 687, 458 NYS2d 543, rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3State Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not properly identify, report or implement needed remediation to reduce lead …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1707
… automatic termination. The report includes the Department ID, Department Description, Employee Name, EmplID Number, … been processed. The report will be sorted by Department ID, then by employee name in alphabetical order. NHRP748 – … terminated. The report includes the Department ID, Department Description, Employee Name, EmplID Number, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1707-automatic-system-termination-employees-inactive-more-one-yearCost-Saving Ideas: How to Reduce Energy Costs
… district or local government by paying less for energy and consuming less energy. Reducing energy consumption also … models. Use Energy Star power management software on your computers. Turn on power save features in office … systems. Tighten up windows and door frames and install weather stripping. Use programmable thermostats to raise air …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsTravel Advisory No. 4
… Subject : Mandatory Header Fields in SFS Travel and Expense Module Guidance : The Travel and Expense module in the Statewide Financial System (SFS) will be updated to … To ensure the approval of any expense reports currently in process, the deadline for submitting expense reports to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsCompliance With Outcome Reporting Requirements
… Empire State Development (ESD) meets legal and regulatory requirements to report on the outcomes of its programs and … State laws and regulations contain outcome reporting requirements for ESD. Under these laws and regulations, ESD … the outcomes of numerous programs it supervises. Reporting requirements for specific programs vary, often with many of …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued: … Interoperable Communications Grants (SICG) (2016-S-90) The division awarded SICG funding to qualified recipients in accordance with its requirements. The division assessed and re-evaluated its eligibility …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsDiNapoli: 529 College Savings Program Lowers Fees
… our program has grown, we've consistently reduced fees and now charge among the lowest fees in the country." This is the … are free from both federal and state taxes as long as the funds are used to pay for expenses at an eligible … state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… Therefore, the agency must request a single payment vendor ID from the VMU in order to process a single payment voucher. … a single payment voucher using the single payment vendor ID assigned to the agency-specific transaction. Refer to … X, Section 5.B - Requesting a Single Payment Vendor ID of this Guide for instructions on how to obtain a single …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorXII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… the Budget (DOB) and OSC. The cutover between fiscal years in the Statewide Financial System (SFS) will utilize these … the payment, the Business Unit shall submit a paper form claim AC 3253-S – Claim for Payment along with a Business … , by fax at (518) 473-4392, or through the mail to: Bureau of State Expenditures Audit Services - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergency