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Opinion 89-28
… capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER … on behalf of an existing or proposed town improvement district, the existing district, or the proposed district, when established, must …
https://www.osc.ny.gov/legal-opinions/opinion-89-28CUNY Bulletin No. CU-639.1
… represented by District Council 37 (DC37), Local 2627 in Bargaining Unit T9 Effective Date(s) Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6391-district-council-37-local-2627-dues-increaseTravel Advisory No. 16
… Values for Processing Payments in SFS Reference: Guide to Financial Operations: Chapter XIII, Section 9 – Allowed … the following in Chapter XIII, Section 9 of the Guide to Financial Operations: Chapter / Section Name Description … – Business Purpose Updated the Business Purpose attachment to include a new business purpose: Deployment: Travel …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsOpinion 88-14
… You have asked whether Opn No 72-233, reported at 28 Opns St Comp, 1972, p 97, still represents the views of this … of the person or persons entitled thereto (1981 Opns St Comp, No. 81-277 p. 297). When unclaimed money is so held … the county is holding assets of the decedent (see 32 Opns St Comp 1976, p 89). While the six-year statute of …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 90-60
… (validity of installment purchase contract to finance recycling center under General Municipal Law, §120-w) PUBLIC … Law, §120-w) GENERAL MUNICIPAL LAW, §§109-b, 120-w: A county may enter into an installment purchase contract to … for private and revenue financing" (see Governor's Bill Jacket, L 1980 ch 552, Memorandum re Governor's 1980 …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Chart of Accounts
… Position Pool on the Department Budget Table Bulletins No. 2355 - SFS Chartfield Strings in PayServ with 09/15/2025 & 09/30/2025 lapse dates No. 2346 - Updating PayServ Chartfield Strings for June … All agencies excluding SUNY (with the exception of Agency Code 28990) and CUNY are impacted. For these checks the …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsOpinion 94-9
… newspaper of a village from prior to 1940 through 1970, and which would otherwise qualify as a newspaper under … designated by a county as one of its official newspapers and may submit claims for compensation pursuant to Public … whether the amendments to General Construction Law, §60(a) and Public Officers Law, §70-a made by chapter 725 of the …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Brownfield Cleanup Program
… that hazardous waste sites that pose a significant threat to public health or the environment are properly … the presence of hazardous waste and determine the level of threat posed to public health or the environment. Once the … officials indicated that four (16%) posed a significant threat to the public health or environment and had …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programState Comptroller DiNapoli Releases Municipal & School Audits
… The treasurer did not deposit revenues in a department bank account within 10 days of receipt or have supporting … submit written financial reports to the board or prepare bank reconciliations. Valley Stream Central High School … cash balances for the town’s checking accounts. In January 2025, the town hired a bookkeeper and the current supervisor …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsNiagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, … the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were billed accurately. The Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Purpose of Audit The purpose of our audit was to review whether the Department’s controls … Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialEast Islip Public Library – Cash Receipts (2017M-223)
… Purpose of Audit The purpose of our audit was to determine whether … collected, recorded and deposited cash receipts for the period July 1, 2015 through June 30, 2017. Background The … when and from whom payment was received, and the form (i.e., cash or check) in which receipts are received, are …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Holland Patent Central School District – Access to the Student Information System (2016M-326)
… Purpose of Audit The purpose of our audit was to determine if District officials adequately safeguarded … and identities, and viewing PPSI. The SIS allows users to assume other users’ accounts and identities. Key Recommendations Evaluate permissions currently granted to each SIS user and remove any deemed unnecessary. Limit the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemPoughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… Purpose of Audit The purpose of our audit was to determine whether … officials procured goods and services in accordance with the procurement policy and applicable statutes and whether …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyVillage of Candor – Fund Balance (2017M-148)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance … June 1, 2015 through May 31, 2017. Background The Village of Candor is located in the Town of Candor in Tioga County … Village of Candor Fund Balance 2017M148 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148SUNY Bulletin No. SU-110
… Purpose To explain the Standby Pay provisions and to review the earn codes with the proper usage of payments related to Standby Pay payments. Affected Employees Employees represented by … To explain the Standby Pay provisions and to review the earn codes with the proper …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-110-review-standby-pay-eligible-employees-represented-unitedKings Park Central School District – Fuel Inventory (2015M-282)
… The Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Sullivan West Central School District – Financial Condition (2014M-40)
… Purpose of Audit The purpose of our audit was to examine the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40City of Niagara Falls – Financial Condition (2017M-170)
… 2017, City officials balanced budget gaps using primarily casino revenue, averaging $9 million, and fund balance, …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Portville Central School District – Financial Condition (2013M-384)
… our audit was to review the District’s financial condition for the period of July 1, 2012 through November 13, 2013. … Board of Education. Budgeted general fund expenditures for the 2013-14 fiscal year are approximately $16 million. … Real Property Tax Law statutory limits and develop a plan for the use of excess fund balance. Develop a policy for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384