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Opinion 94-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services … Whether the charges imposed on behalf of a business improvement district may be turned over to and …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Opinion 96-19
… fire district located within the town may jointly purchase land and construct a building thereon to be used as the town … respective functions. Specifically, towns may acquire land and construct a building for, among other things, use as … district may, pursuant to article 5-G, jointly acquire land and construct thereon a building suitable for a combined …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Management of Invasive Species (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Management of Invasive Species … Program Many species of plants and animals currently found in New York State are not indigenous, but rather have been … damage to crops and livestock, and are deemed "invasive." In New York, invasive species management is a collaborative …
https://www.osc.ny.gov/state-agencies/audits/2021/11/19/management-invasive-species-followVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… who will deposit the funds into the appropriate State bank account. Effective August 1, 2024, Treasury will only accept … who will deposit the funds into the appropriate State bank account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsContract #C001211 – Extract Transform Load Developer/Data Warehouse Architect
… posted on or about March 20, 2026) Attachment A (Response Form) , in MS Word Note: documents will be posted in Adobe …
https://www.osc.ny.gov/procurement/contract-c001211Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesOpinion 95-21
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Consolidation … -- one discretionary and one mandatory. The town board, in its discretion, "may" call a public hearing to consolidate … the town board "shall" call a public hearing ( id .). In either case, if the town board, after the public hearing, …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… was to review the financial operations of the Port Kent Water District 1 and internal controls over the Tax Collector’s financial activities for the period January … an elected five-member Town Board, includes the Port Kent Water District 1, which provides water service to …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331NYS Common Retirement Fund Announces Second Quarter Results
… The New York State Common Retirement Funds Fund overall return in the second quarter of the state fiscal year 2015 was 052 percent bringing the Funds estimated value to $1783 billion according to New York …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsExamination of Unemployment Insurance Benefits 2016 Annual Report
… Purpose The objectives of our examination were to determine if payment requests and payments DOL approved … based on current and prior year findings . Background To accomplish our objectives, we used data analytics to select 57,054 transactions for audit, including: (i) high …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… costs such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of travel … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… in the event of a disaster or mishap that disables normal processing. We found that ITS and the Department …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsUse of State Appropriations
… Purpose To determine whether the New York Wine and Grape Foundation (Foundation) has spent State funding in compliance with … the period April 2012 through March 2016. Background The Foundation is a public authority, located in Canandaigua, … To determine whether the New York Wine and Grape Foundation has spent State funding in compliance with …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsAccuracy of Reported Discharge Data (Follow-Up)
… schools, in accordance with guidelines from the New York State Education Department. We found that DoE classified some …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followControls Over the Empire State Supportive Housing Initiative (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Controls Over the Empire State … comprehensive plan for affordable and supportive housing to ensure all New Yorkers have access to safe and secure …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-followTeacher Days Worked Calculator
… Use the Teacher Days Worked Calculator to determine the total number of days worked in an academic … part of the year. Employees must work a total of 150 days to be eligible for a performance advance. Please refer to the Salary Manual, Payroll Bulletins and Bargaining …
https://www.osc.ny.gov/state-agencies/payroll/teacher-days-worked-calculatorExamination of Unemployment Insurance Benefits
… the DOL UI Benefit Overpayment File to the New York State Payroll File to identify newly hired New York State employees …
https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefitsSelected Employee Travel Expenses
… with outliers in lodging, meals, rental cars, air fare, train, large negative adjustment, fuel and miscellaneous … for the 27 Department employees included lodging, airfare, train fare, fuel charges and meal reimbursements. Other …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expenses-0College at Brockport – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State, as well as other outliers. One of these … (College) and had travel expenses among the highest in the State. The employee’s travel costs totaled $143,258. … was responsible for team travel expenses associated with in-state and out-of-state sporting events, including …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expenses