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Town of Guilderland – Golf Course Collections (2017M-22)
… of the Department of Parks and Recreation reconciled the daily sales logs to his annual report of driving range fees. … Comptroller’s office on a timelier basis and include the daily sales logs with the annual report so that a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Otisco Fire District – Audit Follow-Up (2016M-415-F)
… report – pdf] [read complete 2017 report – pdf] Purpose of Review The purpose of our review was to assess the District’s progress, as of July 2024, in implementing our recommendations in the … The purpose of our review was to assess the Districts progress as of July …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fThe Condition of Locally Owned Bridges in New York State
… York State Comptroller (OSC) has developed an interactive map (see below) to accompany the report, The Condition of Locally Owned Bridges in New York State . The map allows viewers to explore data about bridges in New York … 2023 NBI) [xlsx]. Interactive New York Bridge Inventory Map, 2023 …
https://www.osc.ny.gov/local-government/condition-locally-owned-bridges-new-york-stateState Agencies Bulletin No. 778
… taxes into PayServ, usually based on an invalid Form W-4 and/or Form IT-2104 that has been submitted by an employee. … lower married rate. How many withholding allowances you claim (each allowance reduces the amount withheld). Whether …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingState Comptroller DiNapoli Releases State Audits
… College (BMCC): Controls Over Bank Accounts (2015-S-93) CUNY officials provided auditors with a list of 23 bank …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0Oversight of Kendra’s Law (Follow-Up)
… as of September 2025, of the six recommendations included in our initial audit report, Oversight of Kendra’s Law (Report 2022-S-43 ). About the Program In August 1999, Kendra’s Law (Law) was enacted, creating a … and a history of hospitalizations or violence participate in community-based services appropriate to their needs. The …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followControls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up)
… included in our initial audit report, Controls Over Tablet and Kiosk Usage by Incarcerated Individuals (Report … did not know how many Individuals opted in/out of the tablet program and did not internally monitor the number of … included in our initial audit report Controls Over Tablet and Kiosk Usage by Incarcerated Individuals Report …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/controls-over-tablet-and-kiosk-usage-incarcerated-individuals-followManagement of the Student-School Matching Algorithm
… Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching … district, NYCPS (formerly the New York City Department of Education) provides primary and secondary education to … algorithm. NYCPS uses this algorithm for the majority of its admissions processes to school programs. NYCPS’ Office …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmOpinion 90-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's … -- Treasurer's Powers (transfer of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 90-18
… -- Contracts Requiring Competitive Bidding (purchase of medical supplies) GENERAL MUNICIPAL LAW, §103: There is no … solely on the fact that the commodities purchased are medical supplies. You ask whether the purchase of medical supplies by a county department of health is subject …
https://www.osc.ny.gov/legal-opinions/opinion-90-18CUNY Bulletin No. CU-821
… Changes will be effective in paychecks dated April 3, 2025. OSC Actions: At the request of IBT, Local 237, OSC will … amounts as follows: Job Title Title Code Bargaining Unit Old Biweekly Rate New Biweekly Rate Maintenance Workers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-821-international-brotherhood-teamsters-ibt-local-237Opinion 89-48
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTY CLERK -- Powers and Duties (custody of bonds to … under Lien Law, §37) LIEN LAW, §37: Bonds executed to the county clerk pursuant to Lien Law, §37 to secure payment of …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Opinion 88-54
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the consolidated district may be extended prior to December 31 and if so what time table must be followed for the extension of the consolidated district …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 99-12
… of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over … Pursuant to Town Law, §202(5), the debt service costs for each extension are charged only against the benefited … the procedure by which the outstanding indebtedness issued for the water district and its extensions may be charged to …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 98-3
… services on behalf of clients of the partnership in connection with matters before the town may violate section … and for the town comptroller's audit function in connection with claims, accounts or receipts of the town … other services on behalf of clients of the partnership in connection with matters before the town, section 805-a of the …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 95-18
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Fees (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) … and Duties (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) LOCAL …
https://www.osc.ny.gov/legal-opinions/opinion-95-18State Agencies Bulletin No. 693
… Purpose To notify agencies that the return address on all Direct Deposit Advice statements no longer … will be the Office of the State Comptroller name and address. The return address will be the employee’s agency name and payroll office … To notify agencies that the return address on all Direct Deposit Advice statements no longer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/693-agency-return-address-direct-deposit-advice-statementsTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… Supervisor (Supervisor) maintain complete, accurate, and up-to-date accounting records and reports to allow the Town Board (Board) to properly … January 1, 2022 to review certain balance sheet accounts and reviewed the Town’s 2020 through 2024 Annual Financial …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47CUNY Bulletin No. CU-785
… increase for employees represented by DC37, Local 2627 in Bargaining Unit T9. Affected Employees: Employees represented by DC37, Local 2627 in Bargaining Unit T9 are affected. Background: Per the … 2627 dated April 22, 2024, membership dues for employees in Bargaining Units T9 (deduction code 254) will increase. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-785-district-council-37-dc37-local-2627-dues-increaseDual Employment
… at other State or New York City agencies are working their re …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1