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Opinion 93-24
… St Comp No. 81-196, p 209; 17 Opns St Comp, 1961, p 252; cf . Wells v Town of Salina , 119 NY 280). Subdivision 14 of … 16 Opns St Comp, 1960, p 175; 4 Opns St Comp, 1948, p 91; cf ., e.g., General Municipal Law, article 13, authorizing … and tennis are clearly "competitive sporting events" ( cf . Volunteer Firefighters' Benefit Law, §5[1][m], referring …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 2001-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … (fixed amount for specified services plus hourly rate for revaluation work to be performed by appointive assessor); … Whether the compensation of an appointive town assessor may be …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Comptroller DiNapoli Releases Municipal Audits
… , Dansville Public Library , Greenlawn Water District , Lake George Fire Company , Shelter Rock Public Library … oversight of work performed by the district’s clerks. Lake George Fire Company – Cash Receipts (Warren County) The … Dansville Public Library Greenlawn Water District Lake George Fire Company Shelter Rock Public Library District …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Sullivan and the Washington County Sheriff’s Department . “In today’s fiscal climate, budget transparency and … constitution and bylaws, which dictate the manner in which operations are to be conducted, are insufficient. In addition, monthly bank statements are not properly …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… years reviewed, ranging from $638,000 to $2.3 million. The board did not adopt any formal plans for funding reserves or … guidance to employees. Officials did not reconcile fuel pump readings to physical inventory. Menands Union Free …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… office completed audits of the Central New York Regional Market Authority , Town of Coeymans , Village of Green Island … appropriately and effectively.” Central New York Regional Market Authority – Internal Controls Over Selected Financial … office completed audits of the Central New York Regional Market Authority Town of Coeymans Village of Green Island …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … by adding specific language specifying who is responsible for approving bills for payment and reviewing the treasurer’s … CPS program improvement plans to reduce recurrence rates of child abuse and neglect. For access to state and …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… 45, of Hammondsport, was sentenced by Steuben County Court Judge Marianne Furfure. As treasurer, Stone was the …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… Vendor File Business Units create contracts, purchase … that have been successfully registered in the Statewide Vendor File and have valid New York State Vendor IDs. Business Units must initiate the registration … that have been successfully registered in the Statewide Vendor File and have valid New York State Vendor IDs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesIX.12.Q Annual ALN (Assistance Listing Number) Confirmation for Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… Oil Spill Remediation will contact certain state agencies to confirm that disbursements for all Federal programs that … will be reviewed by the State’s auditor/consultant engaged to conduct the State's Single Audit and CMIA interest calculation. Guide to Financial Operations REV. 03/11/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12q-annual-cfda-confirmation-schedule-expenditures-federal-and-non-cash-awardsXIV.14.K SUNY and CUNY Senior Colleges Funds and Public Benefit Corporations – XIV. Special Procedures
… by the entities comprising these funds and are included in the government-wide financial statements of the State. … by the entities comprising these funds and are included in the governmentwide financial statements of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14k-suny-and-cuny-senior-colleges-funds-and-public-benefit-corporationsComptroller DiNapoli Releases School Audits
… audits of the East Greenbush Central School District CSD East Rockaway Union Free School District Honeoye CSD Jefferson CSD Keene CSD Lansing CSD OtegoUnadilla CSD and the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-1Local Government Financial Data Sources
… Data Type Class of Local Government Sources Debt, Revenue, Expenditure, … Sheet County, City, Town, Village, Fire District Office of the State Comptroller (OSC): AFR Debt, Revenue, …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… Abuse Services (OASAS) is effectively monitoring Drug and Alcohol Treatment program contracts to ensure provider claims … that strengthen communities, schools, and families through alcohol and drug prevention and treatment and to meet … into agreements with providers for delivery of specific alcohol- and drug-related services. OASAS reimburses the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesVillage of Holley – Transparency of Fiscal Activities (S9-24-12)
… of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … audit, or cause to be audited, the CFO’s 2022-23 financial records and reports, as required by New York State Village …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price … and Measures (Director) did not complete all required testing of weighing and measuring devices or maintain … and implement procedures for periodic price accuracy testing; testing conducted by the Department did not meet AML …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Town of Perth – Supervisor’s Records and Reports (2024M-149)
… timely the Annual Financial Report (AFR) with the New York State Office of the State Comptroller (OSC) for fiscal year 2023. Provide the … Board with his records for audit, as required by New York State Town Law Section 123. The issues identified may have …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… manner. Key Findings The Board and School officials did not ensure collections were properly accounted for and … did not: Monitor collections received in the main office to ensure all collections were accounted for or deposited in … for or deposited. As a result, the School did not have access to the undeposited funds, the Board’s monthly …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Operational Advisory No. 15
… of the State Comptroller (OSC) has added various Sections in Chapter VII, Section 10 of the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesEnding Your Membership – Career Plan
… If you do not have at least five years of credited service and seven years have elapsed since you last worked for a … employer; 1 If you are not vested, leave public employment and voluntarily withdraw your membership ; If you transfer … with an employer that participates in the New York State and Local Retirement System. 1 Updated 10/22 …
https://www.osc.ny.gov/retirement/publications/1642/ending-your-membership