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Opinion 90-52
… This opinion represents the views of the Office of the State Comptroller at the time it was … who is present, the clerk is under no statutory duty to record the names of other persons attending the meeting. A … Whether the town clerk is required by law to record the names of all …
https://www.osc.ny.gov/legal-opinions/opinion-90-52State Agencies Bulletin No. 2273
… Purpose: The purpose of this bulletin is to notify agencies of the 2024, year-end processing schedule for AC230s, Worksheet for … The purpose of this bulletin is to notify agencies of the 2024 yearend processing schedule for AC230s Worksheet for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksTown of Lake Luzerne – Payroll (2022M-98)
… for time in/out. Inaccurately calculated overtime payments to hourly employees, resulting in overpayments of $8,052 out … Board-approved rates, resulting in $13,650 annual increase to the Town’s payroll that the Board did not approve. Key … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… July 1, 2013 through September 30, 2015. Background The Van Hornesville-Owen D. Young Central School District is … Van HornesvilleOwen D Young Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionTown of Covington – Tax Collection Remittance (P1-24-24)
… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… 1, 2011 through June 30, 2013. Background The New Hyde Park-Garden City Park Union Free School District is located in the Towns of … New Hyde ParkGarden City Park Union Free School District Financial Management 2014M7 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialMonticello Central School District – Budgeting (2014M-97)
… The Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson in Sullivan County. The District is governed by an elected … with historical or actual needs of the District, resulting in an unnecessary burden on taxpayers. Unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Canton Central School District – Financial Condition (2013M-287)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Opinion 2004-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … financing) FEES -- Tax Limits (exclusion from tax limit of capital appropriations financed with user fees) MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3CUNY Bulletin No. CU-854
… is to provide agency instructions for processing the CUNY 2026 rate increases for Maintenance Worker Titles. Affected … of Teamsters. The Consent Determination provides for a 2026 rate increase for employees in Maintenance Worker Titles. Effective Dates: The 2026 rate increases for the Maintenance Worker titles are as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-854-cuny-2026-rate-increases-maintenance-worker-titlesLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly … and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… responsible for Department operations: President, Vice President, Chief, two Assistant Chiefs, Secretary and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Comptroller DiNapoli Releases Municipal Audits
… also determined that the board did not properly plan for the funding of and spending from reserves. In addition, … did not always get a professional appraisal for estate houses before listing them for sale. Town of Smithville - … should have been turned over to the State Comptroller as abandoned property City of Yonkers – Budget Review …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-850
… processing the City University of New York (CUNY) December 2025 Uniform Allowance Payment for Security Titles. Affected … the MOA. In addition, a memorandum dated September 30th, 2025, from Carmelo Batista Jr., University Executive Director … Classified Staff Labor Relations, authorizes the December 2025 Uniform Allowance payment for campus security titles. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-850-cuny-december-2025-uniform-allowance-payment-securityState Comptroller DiNapoli Releases Municipal Audits
… revenue and expenditure projections in the proposed budget are reasonable. The review considered county officials’ …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: Sixty-one of … members, despite there being no authority in Village Law for the Clerk and Board members to sign checks in the absence … by the certified public accountant (CPA) firm retained for the 2019-20 and 2020-21 fiscal years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Horseheads Central School District – Financial Condition (2016M-138)
… Purpose of Audit The objective of our audit was to examine the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… Board of Commissioners (Board) procured a pumper truck in accordance with statutory requirements and good … Key Findings The Board did not procure a $748,676 pumper truck in accordance with statutory requirements and good … or, in the alternative, properly used a valid exception to the competitive bidding requirements set forth in New York …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Gingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Reports (CFRs) were properly documented, program-related, and allowable pursuant to the State Education Department’s … claimed on Gingerbread’s CFR for fiscal year 2012-13 and certain expense categories on Gingerbread’s CFRs for the … 30, 2013, Gingerbread reported approximately $12.2 million in reimbursable costs for its SED programs. Key Findings For …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-736
… determination covers the period November 25, 2017, through June 24, 2021. The agreement, as summarized in a memorandum … an adjustment to COVID-19 overtime such as CVO (Covid-19 OT Override) is needed, ARC must be used. When an … adjustment to non-COVID-19 related overtime such as SL1 (OT Skilled Labor – 1.5), PT6 (Taping-Painter OT) and SP6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rate