Search
Opinion 88-71
… in the opinion. CITIES -- Powers and Duties (waiver of penalties arising from nonpayment of water rents to … a claim) CLAIMS -- Compromise or Settlement of (waiver of penalties arising from nonpayment of water rents) GENERAL … under city contracts, a city may waive the imposition of penalties arising from a property owner's nonpayment of water …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Audit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… Purpose To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the three fiscal years ended March 31, 2013. Background … To express an opinion on the fair presentation of the Financial Statements of the …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Oversight of Private Career Schools
… reports showing required job placement, enrollment and graduation data. The Bureau did not follow up with any of the …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsPhelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Commack Public Library District – Selected Financial Operations (2015M-132)
… July 1, 2013 through November 30, 2014. Background The Commack Public Library District is located in the Town of … Commack Public Library District Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Watertown City School District – Financial Condition (2016M-85)
… Purpose of Audit The purpose of our audit was to assess the District’s … over the past three years. Unassigned fund balance has exceeded the 4 percent legal limit during the same … and reduce the amount of fund balance in a manner than benefits District residents. Develop a formal reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Amherst Central School District , Friendship Central School District , Harrisville Central School District , Oswego County Board of Cooperative … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsOperational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow Change … in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System (SFS), the Office of the State Comptroller (OSC) removed agency … GFO Updates pertaining to the new General Ledger Journal Entry GLJE Workflow Change …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeNY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… record of success. Now, more than ever, a diversity of perspectives and experiences is an essential asset for … Friday, Feb. 17, 2023, in Albany, N.Y. Prior to becoming a senior investment officer for the Fund’s Emerging Manager …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1XII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… the Comptroller’s Refund Account) that are returned and/or need to be reissued. These checks can be easily identified … - Refund Account. Refund checks also contain a letter “P” or “W” in the upper right hand corner and will contain one … information regarding vendor checks that are returned or need to be reissued, see Section 9.C – Reissuing or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkSUNY Bulletin No. SU-378
… purpose of this bulletin is to provide agency instructions for processing the July 2025 SUNY M/C Discretionary Salary Increase. Affected Employees: Employees designated … Background: Chapter 190 of the Laws of 2023 provides for a discretionary general salary increase comprised of one …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-378-july-2025-state-university-new-york-sunyOpinion 93-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide taxes in the area of the town outside villages. A town may not …
https://www.osc.ny.gov/legal-opinions/opinion-93-27DiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was … The estimated value of the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterVillage of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… is located in the Town of Glenville in Schenectady County and has approximately 7,700 residents. The Village is … revenues by nearly $23,000. The Court’s case files and bail records are not accurate and complete, and the two Justices do not maintain an accurate computerized bail list or perform monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Comptroller DiNapoli Releases Municipal Audits
… did not monitor Internet usage for computer use policy (CUP) compliance. Auditors also found town officials did not …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1Town of St. Armand – Selected Financial Operations (2017M-142)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor … managed the billing, collection and enforcement of water and sewer charges; and whether the Town had proper … procedures and the Supervisor provided adequate oversight of the disbursement of Town funds for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Opinion 99-2
… bidder furnishing the required security after public advertisement for sealed bids. Construction of a salt … 2 April 30, 1999 Kevin P. Ryan, Esq., Town Attorney Town of Mentz 1 Since we are informed that the …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Oversight of Public Water Systems
… Purpose To determine whether the Department of Health (Department) is … effective oversight of the State’s public water systems to ensure water is suitable for people to drink. Our audit … regulations for more than 90 contaminants. SDWA allows states to establish and enforce their own standards, provided …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsSafety at Stations
… Purpose To determine whether Staten Island Railway has taken appropriate steps to address safety-related … and accessible to all. Background MTA Staten Island Railway (SIR) was created as a public benefit corporation … To determine whether Staten Island Railway has taken appropriate steps to address safetyrelated …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stations