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Town of Cohocton – Procurement (2025M-13)
… [read complete report – pdf] Audit Objective Did Town of Cohocton (Town) officials make purchases in accordance with Town policy, statutory requirements and … 2023, through August 6, 2024. Audit Summary Town officials did not always solicit competition in accordance with the …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… 1, 2022 – October 31, 2024 Understanding the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials … aid are facilities, services and administrative. BOCES aid is expense-based aid, and each category is calculated … were entitled to for approved facilities expenditures. In addition, officials properly claimed BOCES aid totaling …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22State Agencies Bulletin No. 2007
… 2022 CSEA LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave in a BU02, BU03, BU04 or BU47 position on 03/31/2022; and Has a Comp Rate Code of ANN or BIW (only …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-113
… was equal to or greater than the Job Rate of the lower graded position, and whose salary upon application of … is entitled to the job rate credit for service in the lower grade. The increment code of an employee who received … the employee is entitled to have the increment code of the lower grade reinstated. o If the Payroll Status was Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-113-april-2021-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 1897
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … LLS payment during 2021-2022: Leave of Absence/Preferred List on 03/31/2021: An employee who otherwise qualifies for … Leave or Unpaid Military Leave) or on a preferred list on 03/31/2021 becomes eligible if they return to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1897-april-2021-civil-service-employees-association-csea-longevity-lump-sumOpinion 90-36
… 35(1) and 37(1) of the Town Law which require that "all sums of money received and collected [by the tax … to payment by postdated checks. The only reported New York case in point of which we are aware was premised … receiver was not authorized to accept payment by checks at all, let alone a postdated check. In 1987 Opns St Comp 87-34, …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Governor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… Comptroller Thomas P. DiNapoli today announced the members of the state's first-ever Decarbonization Advisory Panel, … initially proposed by the Governor during his 2018 State of the State address in January. The panel will advise the Comptroller, as trustee of the $209.1 billion New York State Common Retirement Fund …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelOpinion 89-32
… treasurer has a prohibited conflict of interest in a lease pursuant to which the county rents a gravel pit from a … the treasurer does not have a prohibited interest in the lease, the treasurer's interest must be disclosed. You ask … of interest by virtue of the county's renewal of a lease of a gravel pit from a corporation of which the …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Schalmont Central School District – Financial Condition Management (2018M-15)
… The Schalmont Central School District serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Chenango Valley Central School District -- Budget Review (B18-4-3)
… of June 30, 2008. New York State Local Finance Law Section 10.10 requires municipalities and school districts that have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Chenango Valley Central School District -- Budget Review (B17-4-5)
… fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10 requires municipalities … obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Fabius-Pompey Central School District – Budget Review (B3-14-5)
… the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Town of Johnsburg – North Creek Water District Charges (2023M-51)
… of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in … Recommendations Establish procedures to accurately bill for water charges to maximize District revenues. Ensure new … water customers are added to the Town’s records and billed for services. Ensure all water rates are Board-adopted and …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Fabius-Pompey Central School District – Budget Review (B3-13-5)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … includes a tax levy that is over the statutory limit by $58,246. Key Recommendation Be mindful of the legal … increase to no more than the tax levy limit as permitted by law, unless 60 percent of District voters approve the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Town of East Hampton - Budget Review (B20-7-10)
… 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law requires all local governments that … their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… Determine whether College officials adequately monitored credit card and travel expenditures. Key Findings The College … General Services Administration (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 … A travel agent who is not an employee uses their College credit card to automatically charge fees. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresAccounts Payable Advisory No. 68
… procuring and paying for moving services from the Office of General Services’ centralized contracts. The moving … to as a “best and final offer” process, from the list of eligible contractors. An agency must monitor moving … procuring and paying for moving services from the Office of General Services centralized contracts …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesState Agencies Bulletin No. 1941
… State Agencies Bulletin No 1941 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1941-october-2021-public-employees-federation-pef-performance-advancesAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Facilities Corporation (EFC) , through its revolving loan fund, has provided over 330 local governments and public … direct loans) and the proper accounting treatment for each loan type: Long Term Leverage Loans (Approximately 95% of the … of Funds: The local government in applying for the loan from EFC must pass a resolution authorizing the issuance …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-funds