Search
Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… District had established effective internal controls over payroll and leave accruals for the period July 1, 2012 … written policies and procedures for processing payroll. The bookkeeper’s payroll duties were not adequately …
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)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 692 square …
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 paid to employees through the Town’s payroll and the accumulation … and use of leave accruals for the period January 1, 2011, to August 31, 2012. Background The Town of Wawarsing is …
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
… State Comptroller Thomas P. DiNapoli today announced the details of the upcoming New York state General Obligation bond issue totaling $541.1 million. …
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
… by agreeing to accept a grant and administering the grant funds in consideration for approving a payment in lieu of …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsOpinion 97-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … may not exercise home rule powers in situations where the State Legislature has demonstrated a desire or design to … not be express, but may be implied from a declaration of State policy by the Legislature or from the fact that the …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 91-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-12State Comptroller DiNapoli Releases Municipal Audits
… at the end of 2019, and officials had to rely on loans for cash flow. Errors in the 2020 accounting records also make it difficult for officials to … resulting in the general and highway funds and water district beginning 2020 with budgetary deficits. The board …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1977
… may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1977 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Agencies Bulletin No. 1964
… PayServ. Background Under the current business process, state agencies submit Form AC 3340 to OSC’s Bureau of State Payroll Services through the Uncashed NYS Payroll …
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)
… with project costs totaling $102 million to the New York State Authorities Budget Office, including one active bond … this audit pursuant to Article X, Section 5 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalTown 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-13Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Educational Services (BOCES) officials properly claim State aid (BOCES aid) on behalf of their component school … the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials prepare BOCES aid claims on behalf … the 2023-24 claim year. Refer to Appendix B for details on State aid payments received. Audit Summary Although BOCES …
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
… in the payroll system. Affected Employees New York State employees who join the workforce on or after July 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 92-20
… 137: A town may not impose a licensing fee for concerts to be held on county fairgrounds during the running of the … occupations and activities within the town. Pursuant to section 136, a town has the power to license, among other activities, "... the giving of …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICES -- … In addition, except to the extent restricted by the State Legislature, local governments may adopt local laws, …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved 1,982 contracts for state agencies … to Panha Solutions Inc., and $7.0 million to 23 other vendors. $1.6 million to Prismatic Development Corporation … Children’s Law Center for the Law Guardian Program. Other Contract and Payment Rejections and Other Cost Recoveries …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in December
… easement in Suffolk County. $1.8 million with Friendly Ford Inc. for the purchase of 25 Ford Super Duty pickup trucks. Gaming Commission $1.7 million …
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 … that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … of tax moneys by to purchase group life insurance) WORDS AND PHRASES -- "Family" (meaning for purposes of foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Opinion 2001-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9