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Town of Guilderland – Golf Course Collections (2017M-22)

… Purpose of Audit The purpose of our audit was to review the processing of collections received at the Town golf course for the … 1, 2015 through October 31, 2016. Background The Town of Guilderland is located in Albany County, encompasses 59 … The purpose of our audit was to review the processing of collections …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22

Otisco Fire District – Audit Follow-Up (2016M-415-F)

… – pdf] Purpose of Review The purpose of our review was to assess the District’s progress, as of July 2024, in … The purpose of our review was to assess the Districts progress as of July 2024 in …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-f

The 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-state

State Comptroller DiNapoli Releases State Audits

… were awarded for authorized purposes and in compliance with requirements. Auditors found that although most of the fellowship recipients reviewed complied with CUNY policy, improvements were needed. In a follow-up … Bank Accounts (2015-S-93) CUNY officials provided auditors with a list of 23 bank accounts that they were aware of at …

https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0

Center Moriches Union Free School District – Payroll (2024M-155)

… Time sheets for 13 employees with 1,096 tutoring hours and 724 chaperone and sports scorekeeping events were … for miscellaneous activities. Provide supervisors with training to ensure time sheets are only approved if they are …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155

Opinion 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-90-20

Opinion 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-90-18

CUNY Bulletin No. CU-821

… dues increase for employees represented by IBT, Local 237 in Bargaining Units TS and SL. Affected Employees: Employees represented by IBT, Local 237 in Bargaining Units TS and SL are affected. Effective … April 3, 2025. OSC Actions: At the request of IBT, Local 237, OSC will automatically increase the current dues amounts …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-821-international-brotherhood-teamsters-ibt-local-237

Opinion 88-54

… resolution of a town board consolidating special districts only becomes effective after the period for filing a petition … becomes effective, the consolidation is contingent only upon the passage of time. Under these circumstances, …

https://www.osc.ny.gov/legal-opinions/opinion-88-54

State Agencies Bulletin No. 1130

… Account Code value (in the PayServ test environment only) for any Position Pool where the Cost Center contained …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsal

Opinion 99-12

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Consolidation (spreading costs of debt over entire district in connection with proceeding to consolidate) -- Extension …

https://www.osc.ny.gov/legal-opinions/opinion-99-12

Opinion 98-3

… -- Appointment to Office (of town supervisor's business partner) -- Contracts (appointment to office) GENERAL … 805-a: The appointment of the town supervisor's business partner to the office of town comptroller, by itself, does … the office of town comptroller if he or she is a business partner of the town supervisor. You state that the town has …

https://www.osc.ny.gov/legal-opinions/opinion-98-3

Opinion 95-18

… operation of village-owned cemetery) VILLAGES -- Powers and Duties (authority to impose one-time maintenance fee in … Law (§§15-1500 through 15-1508) relates to the acquisition and operation of cemeteries by villages. Section 15-1502 … government, including a village, is authorized to adopt and amend local laws, not inconsistent with the provisions of …

https://www.osc.ny.gov/legal-opinions/opinion-95-18

Use of Electronic Benefit Cards at Prohibited Locations

… Middle Class Tax Relief and Job Creation Act of 2012 (Pub. L. 112-96, Title IV §4004(a), February 22, 2012) (Act), … funds, the Office is responsible for ensuring the State’s compliance with the Act and other associated federal … the appropriate governing authority. We found the Office’s monitoring of EBT transactions to be adequate, but …

https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locations

State Agencies Bulletin No. 693

… Deposit Advice statements no longer will be the Office of the State Comptroller name and address. The return address … Direct Deposit Advice statements currently prints: "State of New York, Office of the State Comptroller, Albany, New York, 12236”. The … Deposit Advice statements no longer will be the Office of the State Comptroller name and address The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/693-agency-return-address-direct-deposit-advice-statements

Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)

… recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in an … and OSC’s authority as set forth in Article 3 of GM. Our methodology and standards are included in Appendix C. … to our office within 90 days, pursuant to Section 35 of GM. For more information on preparing and filing your CAP, …

https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47

Town of Oxford – Financial Condition (2024M-135)

… accumulated over time. The Board is responsible for managing and controlling the Town’s financial affairs, … chief fiscal officer and budget officer. He is responsible for providing the Board with financial reports. The Town’s … AFRs in a timely manner, which OSC would have analyzed for possible fiscal stress. Using our recalculated results of …

https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135

CUNY Bulletin No. CU-785

… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented … paychecks dated May 30, 2024. OSC Actions: At the request of DC37, Local 2627, OSC will automatically increase the … The purpose of this bulletin is to notify agencies of an automatic union …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-785-district-council-37-dc37-local-2627-dues-increase