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Recruitment Events
… at the State Comptroller's office, or contact recruit@osc.ny.gov for information or help with the application process. … Career & Internship Fair Cheel Campus Center 8 Clarkson Ave. Potsdam, NY 13699 11am - 4pm 9/17 SUNY Fredonia Meet the … Williams Center Multi-Purpose Room 280 Central Ave. Fredonia, NY 14063 2:30pm - 4pm 9/17 SUNY New Paltz Meet …
https://www.osc.ny.gov/jobs/eventsOpinion 94-17
… with) GENERAL MUNICIPAL LAW, §§120-w, 120-cc; MUNICIPAL HOME RULE LAW, §10(1)(ii)(9-a): A city, by local law, may … fees may be imposed pursuant to local law (see Municipal Home Rule Law, §10[1][ii][9-a]; see 1992 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Maximum Number of Reportable Days – Enhanced Reporting
… Employees paid on a weekly basis should be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you would …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/maximum-number-reportable-daysABLE Residency
… - Eliminates the New York State residency requirement for designated beneficiaries in the New York ABLE program. … … Eliminates the New York State residency requirement for designated beneficiaries in the New York ABLE program …
https://www.osc.ny.gov/legislation/able-residencyOpinion 88-44
… Services (town board member employed by engineering firm) -- Interest in Contract (town board member employed by … arising after execution of contract) GENERAL MUNICIPAL LAW, §§800(3)(c), 802(1)(b): A town board member acquires an … involving the firm. Article 18 of the General Municipal Law (§§800, et seq .) contains the provisions of law which …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Town of Shawangunk - Sewer District Charges (2018M-122)
… not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district … $2.1 million more than the total expenditures. Charges to DOCCS alone exceeded expenditures by $1.4 million. The … Key Recommendations Consult with the Town Attorney to determine whether a written agreement with DOCCS is …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Opinion 92-20
… to be held on county fairgrounds during the running of the fair, even if the property upon which the fair is held is not … on property owned by the corporation (see 18 Opns St Comp, 1962, p 268; 17 Opns St Comp, 1961, p 159), or whether it is intended to apply …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During the past … million to $5.54 million). The District allocated most of this fund balance increase to its reserve (restricted) …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… Project (PCIP) establishes standard guidance for when a project is needed. The following table explains if a … Improvement Project PCIP establishes standard guidance for when a project is needed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededWoodbourne Fire District – Board Oversight (2023M-98)
… expenditures. Develop and adopt policies and procedures for the District’s financial operations, including controls for wire transfers, online banking, investments, procurement, … card use and capital assets. Transparently set aside funds for future building and equipment needs. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Opinion 90-26
… FINANCE LAW, §32.00: Where the lowest bid on the proposed installation of sprinkler systems in fire district buildings … of a fire district approved a bond resolution for the installation of sprinkler systems in two buildings of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Plainville Fire District – Board Oversight (2021M-91)
… complete report - pdf ] Audit Objective Determine whether the Plainville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board … financial operations and exceeded its authority by passing a resolution that allowed the District Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Report … the Department paid out-of-state hospitals properly for non-emergency services for New York Medicaid recipients. For the period May 1, 2002 …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followDiNapoli Releases Bond Calendar for Fourth Quarter
… P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, … in tax - exempt and taxable fixed rate bonds for December. Long Island Power Authority – a bond sale of $100 million in …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-releases-bond-calendar-fourth-quarterPrattsburgh Central School District – Financial Management (2020M-108)
… The Board appropriated fund balance totaling $1.13 million for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years the District reported that it …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Town of Windsor – Financial Management (2025M-24)
… Objective Determine whether the Town of Windsor (Town) Board (Board) effectively managed the Town’s fund balance and … town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the four-year audit period. As a … action. … Determine whether the Town of Windsor Town Board Board effectively managed the Towns fund balance and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24CUNY Bulletin No. CU-270
… of OSC’s automatic processing and to provide instructions for processing payments not processed automatically. Affected … TK, TY and U3 Background The Memorandum of Understanding for Successor Agreements to the 2002-2006 Blue & White Collar Agreement between CUNY and DC 37 provides for a 1% General Salary Increase and an increase to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-270-2006-cuny-1-blue-and-white-collar-salary-increase-districtTown of Tyre - Long-Term Planning (2019M-61)
… complete report - pdf] Audit Objective Determine whether the Board established adequate long-term plans which … Highway Superintendent did not: Submit an annual inventory list and estimates of highway and bridge related expenditures to the Board, as required. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Opinion 88-65
… This opinion represents the views of the Office of the State Comptroller at the time it was … and the charging of a fee therefor. This is in reply to your letter which asks our opinion as to whom a town … must provide a tax receipt when taxes are paid from a mortgage escrow account. You have also asked whether a …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the disbursement process. The Clerk collects, deposits, reconciles and reports all aspects of her cash receipts, including water and sewer rents, with …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194