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Opinion 95-31
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … pursuant to General Municipal Law, §207-m. This is in response to your letter concerning the starting salary of … law or administrative code to the contrary, and except in police departments which employ five hundred seventy-five …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Comptroller DiNapoli Releases Municipal Audits
… announced his office completed an audit of the Town of Berlin , Dunham Public Library , Town of Galen , Town of … is being spent appropriately and effectively.” Town of Berlin – Internal Controls Over Water District No. 2 … announced his office completed an audit of the Town of Berlin Dunham Public Library Town of Galen Town of Huron Town …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Center Moriches Fire District – Fiscal Transparency (2025M-113)
… State Comptroller (OSC)? Audit Period December 31, 2019 – June 30, 2025. We extended our audit period forward to … transparency and open government, New York State Town Law (Town Law) Section 181-b requires the board of fire … The Board hired Certified Public Accountant (CPA) firm did not complete fiscal year 2023 and 2024 annual audits …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… [read complete report – pdf] Audit Objective Did Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans BOCES) officials properly monitor and manage … Operations (Assistant Superintendent) is responsible for Monroe 2-Orleans BOCES’ business operations, including …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mVillage of Unadilla – Disbursements (2025M-97)
… [read complete report – pdf] Audit Objective Did Village of Unadilla (Village) officials ensure that disbursements … updated information regarding Village Board (Board) audits of the Village Clerk-Treasurer’s (Clerk-Treasurer’s) records … Audit Area A village board must provide adequate oversight of disbursements to help ensure financial accountability, …
https://www.osc.ny.gov/local-government/audits/village/2026/06/26/village-unadilla-disbursements-2025m-97Comptroller DiNapoli Releases Municipal Audits
… of Cattaraugus County , Town of Cheektowaga , Village of Endicott , Rensselaer County Water and Sewer Authority and … pay significantly more than needed. Village of Endicott – Budget Review (Broome County) The significant … of Cattaraugus County Town of Cheektowaga Village of Endicott Rensselaer County Water and Sewer Authority and West …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1IT Security Fundamentals – Information Technology Governance
… how IT professionals approach data and network and system security: the CIA triad and defense-in-depth. These concepts … context. CIA Triad The CIA triad refers to an information security model comprised of three main components: … represents a fundamental objective of information security. The CIA triad is a well-known model in information …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsJoin Our Information Technology Team
… motivated information technology professionals to join our team in entry-level positions, or as transfers into more … with subject: IT Apprenticeship. The Office of the New York State Comptroller is an Affirmative Action/Equal …
https://www.osc.ny.gov/jobs/information-technologyWage Theft Investigations
… 2011 Wage Theft Prevention Act, established to reinforce protection of workers against unfair and/or illegal … the investigative and restitution arm of worker and wage protection, the Division conducts wage theft investigations … management reports. Employers may be allowed a payment plan for restitution, but the Division has not established …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsOversight of Smart Schools Bond Act Funds
… whether the State Education Department (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have … the Review Board. The Department’s Plan approval process is lengthy, taking an average of 290 days, which can affect …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsAccounts Payable Advisory No. 37
… the SFS as follows: Procurement Card transactions SFS Main Menu > Reporting Tools > SFS OBIEE Reports > Purchasing > … is filtered to “VISAP”. Travel Card transactions SFS Main Menu > Reporting Tools> Query > Query Viewer > Travel Card Aging Report NET Card transactions SFS Main Menu > Reporting Tools > SFS OBIEE > Purchasing > …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… $555,463 and were funded primarily with real property taxes and State aid. Two Town justices have jurisdiction over certain … for the Town’s accounts, any type of budget information on a timely basis or a list of reconciled bank account …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of City of Long … Minisink , Village of Tannersville and Town of Wales . "In today's fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of City of Long …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-712
… completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … must review the list below of Department Budget Table USA Rows for positions pools that contain chart of accounts … must not make any changes to the Department Budget Table USA on or after 06/17/2021 until the 07/01/2021 paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-endThe VendRep System
… The VendRep System is a secure application that allows vendors to enter, maintain and … The VendRep System is a secure application that allows vendors to enter maintain and certify …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-systemCUNY Bulletin No. CU-846
… to agencies for processing the CUNY Ratification Bonus Payment for Skilled Trade Laborers Affected Employees: … Consent Determination provides for a one-time ratification bonus payment. The one-time ratification bonus is pensionable, not subject to across-the-board …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-846-city-university-new-york-cuny-ratification-bonus-paymentPlattekill Library – Budgeting Practices (2017M-95)
… The Plattekill Library is a public library located in the Town of Plattekill in Ulster County. The Library, which provides library … underestimated revenues and overestimated expenditures in its budgets over the past four years. The Library …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… additional cost savings through expansion of waste stream collections and system upgrades. Address weaknesses in …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… Purpose of Audit The purpose of our audit was to examine the timeliness of the … Walworth in Wayne County and the Towns of Farmington and Manchester in Ontario County. The District, which is governed by an elected nine-member Board of Education, operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mVillage of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… 13, 2017. Background The Village of New Paltz is located in the Town of New Paltz in Ulster County and has a population of approximately 7,070. … press-numbered receipts. Money was not always remitted in a timely manner. Financial reports were not prepared and …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201