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Town of Java – Water Accountability (2013M-338)
… by the Town’s water system, as indicated by the master meter readings, with the water billed to the Town’s … the Water Withdrawal Report Form to be submitted to the New York State Department of Environmental Conservation (DEC) … leaks in the system. Ensure that Town officials review meter readings for reasonableness and periodically inspect …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Low Income Home Energy Assistance Program – Federal Funding and New York
… percent of the federal poverty level or if at least one adult household member is a recipient of certain other public …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… the movement of oversize and overweight vehicles and loads on the State highway system through a permitting process that helps … public and protect the integrity and reliability of the State's highways and bridges. Department records indicate, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… The District has deposits and short-term investments in a credit union which is not a financial institution authorized by GML. … in August 2012 and is providing the Board with monthly account balances of the District’s cash deposits and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialExamination of Center for Economic Growth, Inc.
… the Hollings Manufacturing Extension Partnership (MEP) program that occurred during the period July 1, 2014 through December 31, 2014. The MEP program is a federal program that provides financial and technical assistance to …
https://www.osc.ny.gov/state-agencies/audits/2018/08/14/examination-center-economic-growth-incOpinion 98 - 19
… Equipment (referendum requirement for installment purchase contract) PUBLIC CONTRACTS -- Installment Purchase Contracts … (need for in fire district for installment purchase contract) GENERAL MUNICIPAL LAW, §109-b: An installment purchase contract of a fire district is subject to a mandatory …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Area #7 – Access Controls – Information Technology Governance
… IT access controls prescribe who or what computer process may have access to a specific IT … their job duties and responsibilities. Furthermore, you should establish and follow a process for revoking access … Are different from passwords used for other systems; Do not match lists of common, expected, previously used or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsOpinion 2006-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … RULE LAW §23(2)(e): A town board may reduce the salary of an elected town officer, other than a town justice, during … Whether the salary of an elected town officer other than a town justice may be …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 2010-1
… that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands … indicate that the village is considering the purchase of real property for use as a village office. Two parcels, one …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands … indicate that the village is considering the purchase of real property for use as a village office. Two parcels, one …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1DiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… at New York City’s two secure juvenile detention centers, do more to prevent contraband from entering the facilities … services at NYCs two secure juvenile detention centers do more to prevent contraband from entering the facilities …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthOpinion 99-14
… constitutes indirect expenditure) GENERAL MUNICIPAL LAW, §103; TOWN LAW, §198(12): An agreement by a town on behalf of … to competitive bidding under General Municipal Law, §103 if it involves a direct or indirect expenditure in excess … subject to the competitive bidding requirements of section 103 of the General Municipal Law. General Municipal Law, §103 …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Division of Housing and Community Renewal Bulletin No. DH-24
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed … To explain OSCs automatic processing and to provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-24-april-2007-performance-advances-and-longevity-paymentsXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… matching also compares the voucher to receiving and inspection information. Enforcing matching on every voucher … is matched against the purchase order, receipt, and inspection (where applicable). Business Units should refer to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleComptroller DiNapoli Releases Municipal Audits
… of Richmondville , Village of Suffern and Ulster County . “In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Broome County – … Receivables for Water Operations (Saratoga County) In 2013, the board attempted to improve the segregation of …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases Municipal Audits
… County officials have not ensured that the department account clerks’ financial duties were adequately segregated. … town’s customers. For the audit period, the town could not account for 53 percent of the water produced. Auditors …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsIX.12.S Questions – IX. Federal Grants
… Questions relating to CMIA implementation and/or requests for copies of CMIA documents may be addressed to either the … Questions relating to CMIA implementation andor requests for copies of CMIA documents may be addressed to either the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12s-questions25P-05BR - Valid8 Government Agency 'Medium' Case Package
… Bid Request Issued by the Office of the State Comptroller Issued November 24, 2025 The Office of the State Comptroller (“OSC”) is seeking Bids for the purchase of Valid8 Licenses as detailed in the solicitation available … The Office of the State Comptroller OSC is seeking Bids for the purchase …
https://www.osc.ny.gov/procurement/25p-05brComptroller DiNapoli Releases Municipal Audits
… Village of Fultonville , Town of Livonia and the Seymour Public Library District . “In today’s fiscal climate, budget … monthly reports to the state Justice Court Fund. Seymour Public Library District – Over-The-Counter Cash Receipts … the Village of Fultonville Town of Livonia and the Seymour Public Library District …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-209
… and to provide instructions for reporting transactions in Pay Period 20C. Affected Employees Judges who are paid … salary based on the number of calendar days served in the calendar year for Judges who serve only part of the … applicable, an adjustment of regular earnings must be paid in the final paycheck of the calendar year. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-209-2014-year-end-adjustment-judges-and-justices-unified-court