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Opinion 88-71
… the property owner relative to the accuracy of his water bill. This is in reply to your letter concerning the waiver … for the imposition of a penalty of 10% on any water bill not paid within thirty days after the due date. We … lien on real property and are added to the user's city tax bill. Under the city's water rent schedule, most residences, …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… available to the public through publications, pamphlets, web content and other distribution methods. Internal Use – …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesComptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… Attorney General Letitia James and Comptroller Thomas P. … of the former City of Mount Vernon Corporation Counsel Lawrence Porcari for abusing his position as a public … held accountable to the fullest extent of the law,” said Attorney General James. “New York’s public servants have a …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentState Comptroller DiNapoli Releases Audits
… of its responsibilities regarding the identification and referral of fraud and abuse than what is outlined in the …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsXV.4 Overview – XV. End of Year
… to lapse at the end of March, entered online and not approved by OSC will no longer be deleted. These vouchers … lapse at the end of March, submitted via bulkload and not approved by OSC will continue to be deleted if they reference … processing. All expense reports (online and bulkload) not approved by OSC will be denied as part of fiscal year end …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewOperational Advisory No. 8
… Subject: State Check Outreach Guidance: Payees that receive State checks for … checks within one year of issuance will receive a State Check Outreach letter advising them to negotiate the check or request a replacement check from the issuing Agency. … State Check Outreach …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… provided to the District’s central treasurer or faculty advisors. The District’s internal auditor audited the … related moneys. Ensure the central treasurer and faculty advisors are properly trained, following the requirements for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is … fund balance, exceeding the permitted statutory limit, in each of the fiscal years 2007-08 through 2011-12 by as … The Board compensated the former Superintendent $28,687 in the 2011-12 fiscal year through vendor disbursements as if …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mTown of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… manner. Further, the Clerk did not adequately account for dog licenses issued. The Board did not adopt a procurement … State, County and Town in a timely manner. Monitor unpaid dog licenses and report any unpaid fees to the Animal Control …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… to the Village Board calling for a public referendum on dissolving the Village government and merging operations with the Town of Albion. The Village dissolved on June 1, 2013. All of the remaining Village assets, on the effective date of the dissolution, were turned over to …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Town of Bangor – Board Oversight (2012M-193)
… The Board appoints a Code Enforcement Officer and a Dog Control Officer. The Town’s budgeted appropriations for … The Board is not providing adequate oversight of the Dog Control Officer and Code Enforcement Officer. The Board … did not audit the records of the Supervisor, Town Clerk, Dog Control Officer and Code Enforcement Officer. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193CUNY Bulletin No. CU-735
… employees in the below bargaining units will be affected. NY Barg U Descr (NY Barg U) TC Proff Staff Congress U2 Unrepresented Group U6 … identify employees who have received approval to use the NY Paid Family Leave benefit: LOA/PFL - Leave of Absence/Paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsNew York State Comptroller DiNapoli Statement on MTA Finances
… New York State Comptroller Thomas P. DiNapoli issued the following statement on the Metropolitan Transportation Authority’s (MTA) July … New York State Comptroller Thomas P DiNapoli issued the following statement on the Metropolitan Transportation Authoritys MTA July …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesAverill Park Central School District - Payroll (2018M-255)
… complete report - pdf] Audit Objective Determine whether employee salaries and wages were accurately paid. Key … Determine whether employee salaries and wages were accurately paid …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Moravia Central School District - Fuel Inventory (2019M-183)
… did not perform stick-measured readings to ensure fuel deliveries were accurate. Key Recommendations Install … purposes. Perform stick-measured readings to ensure fuel deliveries are accurate. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Opinion 92-3
… with the town if the loan is determined to be a direct or indirect pecuniary benefit accruing to the chairman as a … with the municipality if he or she receives a direct or indirect pecuniary or material benefit as the result of the … receiving any gift having a value of $75 or more, in the form of, inter alia , a loan, under circumstances in which it …
https://www.osc.ny.gov/legal-opinions/opinion-92-3State Contract and Payment Actions in May
… County. Executive Chamber $924,000 to Walden Macht & Haran LLP for legal services. Gaming Commission $12.9 million for … Legislature – Assembly $159,000 to Davis Polk & Wardwell LLP for legal services. Division of Military and Naval …
https://www.osc.ny.gov/press/releases/2022/06/state-contract-and-payment-actions-mayDiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… six apartments left vacant for an average of nearly three years. Three of these were never occupied or awarded to an … was never awarded and has been vacant for more than three years. The other furnished apartment was awarded for 13 … months but, as of May 2022, had been vacant for over two years. Auditors learned that the previous property manager …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsHispanic Heritage Month Reception
… at the Port Authority of New York and New Jersey. The live stream of the event has ended, but the replay of the … our nation and State. It is observed from September 15 to October 15 to encompass important milestones in Hispanic …
https://www.osc.ny.gov/events/hispanic-heritage-monthArkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… record and report Company funds? Audit Period January 1, 2024 – December 11, 2025 Understanding the Audit Area A fire … a fire company’s funding and its mission. From January 1, 2024, through July 31, 2025, the Treasurer deposited revenues … $40,466 and disbursed funds totaling $48,320. Audit Summary The Treasurer did not properly deposit, disburse, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1