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Campbell-Savona Central School District – Student State Aid (2024M-79)

… District officials did not properly claim a total of $65,953 in potential State aid for special education and homeless students, including $29,939 of potential aid the District will not receive because … our audit, we notified District officials that $40,940 of the $65,953 in potential State aid could still be claimed, …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79

Oversight of Complaint Activity

… Service Commission consistently applies State laws, rules, and regulations to ensure utility consumer protections are enforced, including applying monetary penalties and other sanctions against utility companies. The audit … almost 2,000 electric, gas, steam, telecommunications, and water utilities, which collected an estimated $36 billion …

https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activity

CUNY Bulletin No. CU-234

… , SF , TU , SJ , TJ , TP , U3 , U6 , S6 , T3 , SE , SV , SW , SB , SM , SU , SZ , SP , SX , ST , TK , and TY … T9 , SF , TU , SJ , TJ , TP , U6 4/28/05 (IBT) - SE , SV , SW , SB , SM , SU , SZ , SP , SX , ST 3/09/05 (IATSE) - T3 … for submitting any eligible employees who are on a Leave status with the reason of Military Stipend or Workers’ …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-234-cuny-2005-ratification-bonus-payments

Upstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual

… whether the costs reported by Upstate Cerebral Palsy (UCP) on its Consolidated Fiscal Reports (CFRs) were properly … audit covered the year ended December 31, 2012. Background UCP is an SED-approved not-for-profit special education provider located in Utica, New York. UCP provides preschool special education services to children …

https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manual

State Agencies Bulletin No. 881

… To provide procedures to process the lump sum payment for Special Assignment to Duty Pay (SAD) for CSEA and PEF employees. Affected Employees Employees working for either the Department of Transportation or the Department … To provide procedures to process the lump sum payment for Special Assignment to Duty Pay SAD for CSEA and PEF …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/881-2009-50000-lump-sum-payment-special-assignment-duty-pay-sad-certain

State Agencies Bulletin No. 971

… To provide procedures to process the lump sum payment for Special Assignment to Duty Pay (SAD) for CSEA and PEF employees. Affected Employees Employees working for either the Department of Transportation or the Department … To provide procedures to process the lump sum payment for Special Assignment to Duty Pay SAD for CSEA and PEF …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/971-2010-50000-lump-sum-payment-special-assignment-duty-pay-sad-certain

Opinion 90-34

… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …

https://www.osc.ny.gov/legal-opinions/opinion-90-34

State Agencies Bulletin No. 748

… York for 2003-2007 and a GOER side letter dated January 10, 2005 provide for the payment of a merit step to eligible … with an effective date of 9/27/07 (Institution) and 10/4/07 (Administration) for employees who are Active, on …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/748-october-2007-merit-step-payments-employees-represented-public-employees

Opinion 96-21

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Beach Erosion Control Districts (increase or improvement of facilities) -- Increase or Improvement of Facilities … Whether the procedures of Town Law 202b authorize the replenishment of sand and the …

https://www.osc.ny.gov/legal-opinions/opinion-96-21

Opinion 97-10

… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Installment Purchase … districts, to enter into "installment purchase contracts" in accordance with the provisions of that section (see … (see, 1984 Opns St Comp No. 84-7, p 8; see gen., Warren's Weed, New York Real Property, Vol 1, Part 2, "Buildings"; 14 …

https://www.osc.ny.gov/legal-opinions/opinion-97-10

Opinion 98-13

… Section 255(1) further provides that a town may acquire real or personal property for library purposes. A public …

https://www.osc.ny.gov/legal-opinions/opinion-98-13

Collection of Electronic Waste Fees

… Purpose To determine whether the Department of Environmental Conservation (Department) properly collects … through July 7, 2015. Background The Department’s Division of Materials Management (Division) is responsible for … small electronic equipment. The Act requires manufacturers of covered electronic equipment to set up and fund programs …

https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-fees

State Agencies Bulletin No. 719

… salary and the ending of Security Enforcement Differential for affected employees. Affected Employees … ( UA8 ) shall no longer exist. The Arbitration Award calls for a Salary Increase for all arbitration eligible employees on 3/31/07 in the … salary and the ending of Security Enforcement Differential for affected employees …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/719-march-31-2007-salary-increase-and-ending-other-payments-certain

Marketing Service Performance Monitoring

… prevent economic stagnation, encourage the creation of new job opportunities, increase revenues to the State and … travel, tourism, and business investment. In support of these programs, ESD awarded a contract in December 2011 to … media, and communications agency. Due to the value of the contract and the appropriated State funds involved, it …

https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoring

SUNY Bulletin No. SU-387

… Purpose: The purpose of this bulletin is to provide agency instructions for processing the Academic Years 2023-2025 Recruitment and … of the agreement. Each doctoral degree granting campus is allocated a portion of the Doctoral Program Recruitment … The purpose of this bulletin is to provide agency instructions for processing the Academic …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-387-suny-recruitment-and-retention-payments-gsnu-employees

Opinion 2002-10

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC … Whether a town may accept a gift of a privatelyowned family cemetery established during the …

https://www.osc.ny.gov/legal-opinions/opinion-2002-10

Opinion 2001-6

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … FIRE INSURANCE TAXES -- Particular Uses (purchase of personal computer, facsimile machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless otherwise provided by special act, …

https://www.osc.ny.gov/legal-opinions/opinion-2001-6

Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)

… report – pdf] Audit Objective  Determine whether Village of Penn Yan (Village) officials properly approved, monitored and controlled overtime costs of water treatment plant (WTP) employees.  Key Findings  … not properly approve, monitor or control overtime costs of WTP employees. As a result, water customers may have been …

https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6

Town of LaGrange – Financial Management (2023M-139)

… report – pdf]  Audit Objective  Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear … general fund balance in accordance with Town policy. As of December 31, 2022, the general unassigned fund balance was $3.3 million, or 51 percent of the ensuing year’s budgeted appropriations, which exceeded …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139

Shenendehowa Central School District – Longevity Payments (2023M-165)

… District (District) officials ensured longevity payments for employees separating from service were accurate, … District officials did not ensure longevity payments for employees separating from service were accurate, … officials did not accurately calculate longevity payments for 26 of the 32 (81 percent) employees that we reviewed. As …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165