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Vendor File Advisory No. 10
… 4.E –Electronic Invoicing Update: The Office of the State Comptroller (OSC) has updated the policy and procedures … the SFS Online Vendor Portal. As of February 8, 2018, all vendors on the New York State Vendor File that are “open for ordering” have the …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingLocal Sales Tax Data, Reports and Resources
… governments and other local taxing entities in New York State totaled $11.9 billion in the first half of 2025, up 3.7 … New York residents – referred to as “marketplace and nexus vendors” – bolstered local sales tax collections. | Regional …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… New York State Comptroller Thomas P. DiNapoli today announced that an … report hundreds of violent and disruptive incidents to the State Education Department (SED) as required under the Safe …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsOpinion 93-32
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … LAW, §§33, 34, 811, 813; PUBLIC OFFICERS LAW, §§87, 89: In connection with an examination into the accounts and … local board of ethics by municipal officers and employees in accordance with the requirements of General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 97-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … City School District of the City of New York v New York State Public Employment Relations Board , 75 NY2d 660, 555 …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 2000-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (county health commissioner as partner with a member … past the corporation was a tenant of the partnership. You state that, in connection with contracts for home health care …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8DiNapoli: School Bus Safety Needs Improvement
… State Comptroller Thomas P. DiNapoli released an audit today … examined, five contracted out with eight different vendors for some or all of their student transportation … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementTravel Advisory No. 3
… the ticket(s). Updates to the OGS Passenger Vehicle Rental Contract The OGS Centralized Passenger Vehicle Rental Contract includes Collision Damage Waiver Insurance (CDW) or …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateCity of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … recommendations contained in our budget review report letter issued in March 2013. The City’s proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Sweet Home Central School District – Financial Management (2016M-207)
… The Sweet Home Central School District is located in the Towns of Amherst and Tonawanda in Erie County. The District, which operates six schools with … officials improperly set aside more than $6.5 million in a debt reserve. Because District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… and reported and that Company moneys were safeguarded for the period January 1, 2012 through December 31, 2013. … and reported expenses totaling approximately $33,500 for the 2013 fiscal year. Key Findings The Treasurer does not … receipts journal and retain supporting documentation for all cash receipts and disbursements. … Red Creek Protective …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… and separate from the Towns of Rotterdam and Princetown, in Schenectady County, and the Town of Guilderland in Albany County. The Board of Fire Commissioners (Board) …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… Background The Crittenden Volunteer Fire Department, Inc., is a volunteer organization that provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… Purpose of Audit The purpose of our audit was to determine whether Department controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012 to September 5, 2013. Background The Kiantone Independent …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsTown of Lockport – Justice Court (2018M-36)
… fines and fees were properly collected, so the New York State Department of Motor Vehicles (DMV) pending ticket … and corrective action taken. Ensure a current and accurate list of all bail held and disbursed is maintained and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Town of St. Armand – Selected Financial Operations (2017M-142)
… adequate oversight of the disbursement of Town funds for the period January 1, 2015 through December 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.6 million. Key Findings … Revenues and expenditures were not properly accounted for resulting in taxpayer inequities. The Town lacked …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Village of West Hampton Dunes – Financial Operations (2013M-390)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Village’s financial operations for the period June 1, 2011 through … Background The Village of West Hampton Dunes is located in the Town of Southampton in Suffolk County and has a …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Town of Oswego – Financial Condition and Information Technology (2017M-290)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted realistic budgets that were structurally …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290State Agencies Bulletin No. 858
… Entry using earn code FRB. Only Social Security, Medicare, State and Local taxes will be withheld. “Fringe Benefit” and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/858-certification-and-licensure-exam-fee-reimbursement-clefr-2008More About This Retirement Plan – State Police Plan
… Retirement System (PFRS) covered by the special 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) … benefits are provided by Section 381-b of the New York State Retirement and Social Security Law (RSSL) as enacted by the New York State Legislature. This publication applies only to members …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-plan