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Village of Harriman – Water Department Billing (2014M-311)
… Audit The purpose of our audit was to review the Village’s water billing process for the period June 1, 2013 through August 7, … is governed by an elected five-member Board of Trustees. Water fund budgeted appropriations for the fiscal year ended … Village of Harriman Water Department Billing 2014M311 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Village of Suffern – Budget Review (B6-16-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt totaling … Village of Suffern Budget Review B6168 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Mechanicville Housing Authority – Tenant Rents (2015M-246)
… Mechancville Housing Authority is located in the City of Mechanicville, Saratoga County. The Authority, which was … Mechanicville Housing Authority Tenant Rents 2015M246 …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… that caused large deficits in unexpended surplus funds in recent years. The Board has not sufficiently monitored financial operations throughout recent fiscal years. Key Recommendations Adopt structurally …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Town of Seneca Falls - Procurement (2018M-143)
… were procured in accordance with the Town’s procurement policy and applicable statutes. Key Findings Town officials … Town officials should: Consider revising the procurement policy and procedures to specify documentation requirements, … and employees follow competitive bidding statutes and policy requirements. Develop procedures for procuring …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Broadalbin-Perth Central School District – Cash Management (2020M-65)
… Objective Determine whether District officials maximized interest earnings. Key Findings District officials did not … program. As a result, officials did not maximize interest earnings for the District. Officials did not formally solicit interest rate quotes or prepare cash flow forecasts to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Salem Central School District - Purchasing (2019M-105)
… lacked adequate evidence to show they sought competition for 32 purchases (53 percent) totaling about $115,000. The … not develop and implement procedures to seek competition for purchases of goods and services that were not required to … bidding thresholds. Develop written purchasing procedures for procuring goods and services below bidding thresholds and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… was to examine internal controls over cash disbursements for the period January 1, 2013 through February 28, 2014. … Background The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179State Agencies Bulletin No. 1170
… & 21 with Dues (Code 291 & 491) or Agency Shop Fee (Code 295 & 495) Effective Date(s) Paychecks dated August 1, 2012 … for Dues (Code 291 & 491) and Agency Shop Fee (Code 295 & 495). Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1170-new-york-state-correctional-officers-and-police-benevolent-associationState Police Bulletin No. SP-92
… new deduction code to be used for voluntary participation in a supplementary insurance benefit program administered by Aflac New York. Affected Employees Employees in Bargaining Unit 62 represented by the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-92-new-deduction-code-532-nyspia-voluntary-supplemental-insurance-programOpinion 88-27
… is still obligated to pay a village firefighter, who was disabled prior to termination of the department, his full … its paid fire department is still obligated to pay a disabled village firefighter his full salary pursuant to … wages shall be discontinued with respect to a permanently disabled fireman who is granted an accidental disability …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 2002-4
… and Expenditures (appropriation of current funds to pay for dredging privately-owned channel) -- Highway Funds … must determine that the dredging will provide, at most, only an incidental benefit to the private owner and will … channel located within the town. You indicate that the banks of the waterway and an undetermined portion of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-79
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning the use of program income derived from an Urban Development Action Grant UDAG the proceeds of which were loaned by a village to a developer …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Opinion 2002-17
… project. 1 Article 5-A of the General Municipal Law (§100 et seq .) contains competitive bidding requirements for … of Oneida , supra ; see also Construction Contractors Ass'n v Board of Trustees, Orange County Community College , 149 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Unified Court System Bulletin No. UCS-350
… SD Assoc of Supreme Court Reporters within the City of New York SG District Council 37 SK Court Attorneys Association of the City of New York SN New York State Court Officers Association SR New York State Supreme …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increasesDiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… New York’s labor force is one of the nation’s largest, but it decreased by 1% between 2011 and 2021 while the rest of the nation increased by 5.1%, according to a report released … continued to lose workers in 2021 when the rest of the nation began to recover. Even as the workforce began growing …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakState Comptroller DiNapoli Releases Audits
… portion of the Empire Plan and process and pay claims submitted by health care providers. We identified … Henry Hudson Bridge found that the MTA did not maximize toll collection because license plate images could not always … the second largest tax amount collected annually. Taxable online sales have been rising with an acceleration of such …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1129
To inform agencies of action required to ensure that payroll earnings charges are properly transmitted to SFS and posted to the General Ledger
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountLaw Pertaining to SUNY Police Officers
… from ERS to PFRS, will I go back into Tier 2? How much of my ERS time will count towards my 25 years in the PFRS special plan? If I leave employment … that has a 20 or 25 year retirement plan, does my SUNY time count toward satisfying the 20 or 25 year …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officers