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City of Elmira – Audit Follow-Up (2017M-90-F)
… governed by an elected seven-member City Council. General fund budgeted appropriations for 2017 total approximately …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fOversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… of the two recommendations included in our initial audit report, Oversight of Information Technology Consultants and … ITS provided adequate oversight to ensure that the contractor or consultant was meeting the deliverables. For …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followTown of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over salaries and … employees. The Board did not include the compensation paid to the Supervisor for services as cemetery official in the … Authorize all salaries, wages and benefits paid to officers and employees. Determine if the position of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Town of Amenia – Leave Accruals (2013M-361)
… Purpose of Audit The purpose of our audit was to determine whether employees were receiving the amount of … full-time, part-time, seasonal and temporary employees, to determine whether they were paid Board-approved wages. We … for tracking employee leave accruals and monitor to ensure these policies are followed. Determine the amount …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Opinion 95-18
… prescribes the procedure for the sale of burial lots but is silent with respect to the imposition of maintenance fees. Further, while there is express authority for a village to impose upon lot owners … for maintenance purposes (Village Law, §15-1506[1]), there is no similar provision for a one-time maintenance fee (see …
https://www.osc.ny.gov/legal-opinions/opinion-95-18State Comptroller DiNapoli Releases State Audits
… 2013 examined whether the fellowship leaves granted to CUNY instructional staff were awarded for authorized … that were not on CUNY’s list. These findings point to weaknesses in the monitoring of bank accounts. Of 78 … making payments, NYSIF will cancel the policy and attempt to collect the amount owed. Some of the businesses with …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0Opinion 88-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 99-12
Concerning the procedure by which the outstanding indebtedness issued for the sewer districts and extensions may be charged to the entire area of a new consolidated sewer district
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 98-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … addition, we note that the courts of this State have held public officials to a high standard of conduct and, on …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 90-20
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to … 9105: A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association … of the village fire department, may transfer custody of foreign fire insurance tax moneys to an unincorporated …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 90-18
… PUBLIC CONTRACTS -- Contracts Requiring Competitive Bidding (purchase of medical supplies) GENERAL MUNICIPAL LAW, §103: There is no exception to the competitive … certain exceptions, that: ... all contracts for public work involving an expenditure of more than seven thousand …
https://www.osc.ny.gov/legal-opinions/opinion-90-18CUNY Bulletin No. CU-785
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for … Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic union dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-785-district-council-37-dc37-local-2627-dues-increaseState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… spending and policy changes on issues of importance to New Yorkers, including housing, health care, mental health … education. While year-over-year spending growth appears to be significant, reserves are to be maintained at 15% of spending, consistent with …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetUnified Court System Bulletin No. UCS-342
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for … Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic union dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-342-district-council-37-dc37-local-1070-dues-increaseThe 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 … The Office of the New York State Comptroller …
https://www.osc.ny.gov/local-government/condition-locally-owned-bridges-new-york-stateForfeiture of Benefits for Convicted Felons
… Article 5, Section 7 of the New York State Constitution and Article 3-B of the … Act”) govern the potential reduction and revocation of pensions of public officials and public officers in New York … officials” who are members of the New York State and Local Employees' Retirement System (ERS) with a date of membership …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsOtisco Fire District – Audit Follow-Up (2016M-415-F)
… review was to assess the District’s progress, as of July 2024, in implementing our recommendations in the audit report … our review was to assess the Districts progress as of July 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fRensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
Determine whether Rensselaer County County Industrial Development Agency RCIDA officials ensured payments in lieu of taxes PILOTs were properly billed collected and distributed to taxing jurisdictions timely
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74CUNY Bulletin No. CU-811
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for … Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic union dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-811-district-council-37-dc37-local-2627-dues-increaseCUNY Bulletin No. CU-821
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-821-international-brotherhood-teamsters-ibt-local-237