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Opinion 95-18
… however, would have to be reasonably related to the cost to the village of providing such ongoing maintenance …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Audit Recommends Improvements to NFTA Capital Planning
… complied with state capital planning requirements, 685, or 19 percent, of its 3,701 capital assets with an original value of $184 million, were rated in marginal or poor repair. These assets include buses and light rail … Planning: Niagara Frontier Transportation Authority , or go to: …
https://www.osc.ny.gov/press/releases/2016/04/audit-recommends-improvements-nfta-capital-planningOpinion 91-26
… but the board member should recuse himself or herself from any discussions and votes on matters relating to the … contracts (Education Law, §§226, 259[1], 260; 1981 Opns St Comp No. 81-33, p 33). Therefore, if a board member has an … , 122 Misc 2d 531, 471 NYS2d 521). Thus, even if not required by the library's code of ethics, we believe the …
https://www.osc.ny.gov/legal-opinions/opinion-91-26State Agencies Bulletin No. 2313.1
… BU 05 (PEF) Rent Regulations Services Unit BU 67 (DC 37) State University Construction Fund BU 97 (CSEA) Background: … Association (CSEA), District Council 37 (DC 37) and State University Construction Fund (CSEA). Chapter 190 of the … which implemented the 2023-2026 Agreement between the State of New York and the Public Employees Federation (PEF) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23131-longevity-service-payment-employees-eligible-bargaining-unitSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… MWBE certifications and re-certifications were reviewed for the period May 1, 2008 to April 30, 2014. Background The … Findings Accurate vendor contact information is critical for interested agencies and contractors to identify and contact MWBEs. However, the addresses for five of 20 MWBEs we examined were not accurate. For …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programOther Bulletin No. 46
… Purpose To inform the State University Construction Fund of OSC’s automatic … Parity Increase. In addition, SCF must provide OSC with a list of employees these employees to ensure the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-46-state-university-construction-fund-scf-management-andDiNapoli: State Paid $14.5 Billion for Medicaid Home Care Services That Lacked Verification
… the services took place, according to a new audit from State Comptroller Thomas P. DiNapoli. “Medicaid’s home care … “We need to know that Medicaid recipients and New York state are getting the services that were paid for. This audit …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-paid-145-billion-medicaid-home-care-services-lacked-verificationTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… village, highway – town-wide and highway – outside village funds; the fire district; and the water and lighting … As a result, in 2011 the Clerk had $4,500 of unidentified funds. However, in 2012 the Clerk had to use approximately … needs. Develop a formal plan to use the unexpended surplus funds in a manner that will benefit taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267State Comptroller DiNapoli Releases School District Audits
… the fund balance policy. Ripley Central School District – Payroll and Leave Accruals (Chautauqua County) While the district’s payroll payments were paid at accurate rates, payroll payments were not always properly supported and …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Public School Safety – Incident Reporting and Unauthorized Student Departures
To determine whether New York City Department of Education DoE officials accurately recorded and reported violent and disruptive incidents to the State Educat
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresOpinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … §198[12]) PERSONAL PROPERTY -- Disposition of (a service contract of a lighting district) WORDS AND PHRASES -- … the provider of lighting to the district. In addition, you state that the town board believes that it would be in the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15IX.6.F Agency Draw Procedures – IX. Federal Grants
… the calculation. The reports can be found by navigating to Menu > Grants > Interactive Reports. Federal grant questions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresState Police Bulletin No. SP-227
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the April 1, … Paid Leave of Absence. For employees who are Inactive or on a Leave of Absence without Pay on the effective date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-227-april-1-2022-2-salary-increase-state-police-employees-representedCUNY Bulletin No. CU-734
… the automatic salary increases: NHRP704 Mass Salary Payment Report This report identifies all employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalTown of Cohocton – Procurement (2025M-13)
… is to seek competition that is often required by New York State law or by locally adopted policy. One of the goals of … extravagance and fraud, while allowing interested vendors a fair and equal opportunity to compete. Whether … do not solicit competition as required by New York State General Municipal Law (GML) and Town policies, there is …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13State Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Town of Homer – Non-Payroll Disbursements (Cortland County) The board and supervisor did not provide adequate oversight of non-payroll disbursements. As a result, the town made duplicate … duties or implement compensating controls relating to non-payroll disbursements; establish procedures to detect and …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0CUNY Bulletin No. CU-792
… Purpose: The purpose of this bulletin is to provide agency … Description 403 CUNY 403(b) 406 Strike/Discip Fine 416 Deferred Comp 425 Repay State Loans/Debt 432 SED Tax Deferred …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-792-cuny-retroactive-rate-increases-cement-masons-maintenanceTown of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… and developing long-term financial and capital plans for the period January 1, 2016 through December 31, 2016. Background The Town of Palatine is located in Montgomery County and is governed by a five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Pembroke Central School District - Investment Program (2023M-130)
… and re-adopt the investment policy as required by New York State General Municipal Law (GML) Section 39. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Oversight of Chronic Absenteeism (Follow-Up)
… absenteeism is a widespread problem, defined by the State Education Department (Department) as a student missing … 2,620,000 K–12 public school students enrolled in New York State’s 732 public schools. Nationally, 7 million students … to Department figures, about 18 percent of students in the State’s public schools were considered chronically absent …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-follow