Search
Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… by $28.6 million (24 percent) from 2009 through 2013. The net operating revenue – operating revenues less expenses – …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… five elected members. The District has one school in operation with approximately 600 students and 110 employees. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Cayuga County – County Bridge Maintenance (S9-13-4)
… has approximately 80,000 residents. The County is governed by a 15-member County Legislature. The County’s budgeted … The County does not track maintenance and repairs by bridge, which could make it more difficult to determine … replacement. Record and monitor repairs and maintenance by bridge. Ensure that bridge flags are responded to within …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… Purpose of Audit The purpose of our audit was to determine the accuracy of the amounts … approving all salary and hourly wages for each position before employees start working. Ensure that all employees are …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202DiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… DiNapoli today announced the details of the upcoming New York state General Obligation bond issue totaling $541.1 million. A competitive sale of tax-exempt and taxable bonds is scheduled for March 18. The state expects to sell $347.8 …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsState Comptroller DiNapoli Releases Municipal Audits
… of Ravena and the Westchester County Sewer Districts . "In today's fiscal climate, budget transparency and … or retained 10,209 jobs, a shortfall of 26 percent. In addition, the Orange County IDA's board acted outside of … to accept a grant and administering the grant funds in consideration for approving a payment in lieu of taxes …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… Medicaid Program: Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected … that the doctor provided appropriate medical care and that services totaling $1,039,404 warranted Medicaid payment. …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Opinion 97-15
… district) COUNTY LAW, §250; MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a special district … for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq .) governs the … Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). Also, article 4 of the Municipal Home Rule Law authorizes charter …
https://www.osc.ny.gov/legal-opinions/opinion-97-15State Agencies Bulletin No. 1977
… from all PayServ job records, as well as agencies not in PayServ. Employee Contribution Rates: Wages Contribution … Note : Variable contribution rates must be entered in the Percent of Earnings field on the PayServ Savings Plans … Schedule when updating the Retirements Plan panel in PayServ. Eligibility Criteria Tier 6 members enrolled in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Burnt Hills – Ballston Lake Youth Recreation Commission , … Water and Sewer Authority , Chautauqua Utility District , City of Glen Cove , Town of Minerva , Pine City Fire …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1964
… The purpose of this bulletin is to notify agencies of a new process for requesting a stop payment for a … through PayServ; Form AC 3340 will no longer be accepted. Once approved, OSC’s Bureau of State Payroll Services will … stop payment, replacement, reversal, or exchange request in PayServ. Once requests have been approved, replacement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… New York State General Municipal Law. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… 2024 Understanding the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials prepare BOCES aid …
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. 1256
… the funds are held in escrow by OSC. A participant who does not complete the vesting period is entitled to a refund …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 92-20
… NYS 562, "property of the judgment debtor"), it may also mean property which is only in one's control (see, e.g., … phrase "on the grounds of a town or county corporation", we believe that the intent is to apply the exemption to … by agricultural or horticultural corporations even if they do not own the grounds on which the fair is to be conducted. …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… accidents, calamities or other emergencies in connection with which its services may be required (General Municipal … service (General Municipal Law, §209-b[2][a],[d],[e]). With respect to the imposition of fees, subdivision 4 of … local governments to adopt local laws, not inconsistent with any general law or the Constitution, relating to their …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Contract and Payment Actions in October
… remediation services statewide. $1.4 million with SPR Holdings LLC to provide an on-call residence suite at the Kirby … Construction Fund $32.6 million with AOW Construction LLC for renovation work at the former Albany High School …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in December
… In December, the Office of the State Comptroller approved 2,257 contracts … to EE Cruz & Company Inc. for bridge replacement on the Bronx River Parkway in Bronx County. Other Contract and … $170 million primarily due to errors, improprieties, or lack of documentation. … In December the Office of the …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-decemberOpinion 2000-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … one roof and [usually] under one head" (Webster's Ninth New Collegiate Dictionary 448 [1989]). The lack of a single … [zoning]; see also Rent Stabilization Association of New York City v Higgins , 83 NY2d 156, 608 NYS2d 930 [rent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16XVI.4.B Tax Revenues – XVI. Financial Reporting
… State taxes the exchange transaction, such as the exchange of an employee’s services for a wage or salary or the exchange of an individual’s resources (money) for goods or services … (PIT) are described below: Employee Withholding Payments - Monies withheld from employees by employers and remitted to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenues