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Audits of Local Governments: About Our Audits
… three years. Independent peer reviewers organized by the National State Auditors Association completed an external … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsPhotos: State Comptroller DiNapoli Visits Wyoming County Farm
… Comptroller Thomas P. DiNapoli toured Silver Meadows Farm in Wyoming County to help highlight New York's agriculture … industry. The family-owned farm is located on 750 acres in Silver Springs and produces milk, as well as corn, … a report showing New York's farms generated $4.8 billion in revenue, with 15 products – including milk, cottage …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmWestchester County – Budget Review (B18-6-2)
… and make any needed budget amendments if revenues fall short of estimates. Consider the potential financial impact …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Marathon Central School District – Fund Balances (2017M-280)
… purpose of our audit was to determine whether the Board and District officials ensured fund balances and reserves were reasonable for the period July 1, 2016 … seven towns in Cortland County, two towns in Broome County and one town in Tioga County. Enrollment for 2016-17 was 686 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Village of Franklin – Fund Balance Management (2018M-13)
… by an annual average of 18 percent. Village officials have not developed multiyear financial or capital plans or a …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Other Bulletin No. 18
… payment. Eligibility Criteria Employees in NS positions (Grade 600) which are equated to a grade are eligible for the … (10) or more years of continuous service* at a base annual salary equal to or greater than the Job Rate for the … undeliverable, the agency should forward the check to the NYS Department of Taxation and Finance, Division of Treasury, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-18-october-2013-state-university-construction-fund-scf-civilOpinion 98-1
… 637, Letter of July 10, 1991 to the Honorable Elizabeth D. Moore, Counsel to the Governor, from the New York State … July 12, 1991; but see Letter to Honorable Elizabeth D. Moore, Counsel to the Governor from the Legislative … for L 1991, ch 637, Letter to Honorable Elizabeth D. Moore, Counsel to the Governor from Senator Charles D. Cook, …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 91-48
… in the opinion. CONFLICTS OF INTEREST -- Contracts (planning board review of shopping center expansion) -- Interest in Contract (planning board review of shopping center expansion) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (applicant before planning board represented by board member's personal …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 92-6
… we do not believe that the clerk's functions can be properly characterized as the power or duty to …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Opinion 97-19
… of the fire district, receiving and having custody of the funds of the fire district and disbursing those funds for authorized purposes, generally, when so ordered by … municipal treasurer has an obligation to protect municipal funds by not issuing checks to pay claims which have already …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22XI.2.B Contract Numbering – XI. Procurement and Contract Management
… and other construction-related professional services. F = Repayment to State An agreement outlining a specific payment schedule for the repayment of funds by entities that either have been advanced … This number is displayed in the Contract ID field. Guide to Financial Operations REV. 05/26/2023 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingSUNY Bulletin No. SU-321
… a temporary overtime rate up to 2.5 times the employee’s regular rate of pay. The new overtime rate shall apply to … 004221 3744229 T H CTS EKG Spec 004222 3744230 T H Clincl Lab Tech 1 004308 3744661 T H Clincl Lab Tech 2 004309 … for Ann 20000 - 2.5 RU2 OTA OUI OT 2.5 w Int Inc Pay UUP N/A OIU O2R Overtime Recall Ann 2000 2.5 ROR RCL OUR Recall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-321-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-314
SUNY Bulletin No SU314
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-314-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-220
… of New York – BU13 who meet the eligibility criteria and are selected by the campus president Background Chapter … president who meet the following criteria on 06/30/15 and on the payment effective date of 07/01/15 and on the pay end date of 07/29/15 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-220-2015-chancellors-power-suny-performance-incentive-paymentSUNY Bulletin No. SU-207
… of New York – BU13 who meet the eligibility criteria and are selected by the campus president Background Chapter … president who meet the following criteria on 6/30/14 and on the payment effective date of 07/01/14 and on the pay end date of 07/30/14 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-207-2014-chancellors-power-suny-performance-incentive-paymentState Agencies Bulletin No. 1470
… Purpose To inform agencies of OSC’s automatic processing of the repayment of Council 82 SSPU DRP reductions. Affected … To inform agencies of OSCs automatic processing of the repayment of Council 82 SSPU DRP reductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1470-repayment-council-82-sspu-bargaining-units-61-91-deficit-reduction-planOpinion 93-29
… the village, without regard to whether the newspaper is published within the village. You ask whether a village is required to designate as its official newspaper the only newspaper which is "published" in the village. The Village Law contains no …
https://www.osc.ny.gov/legal-opinions/opinion-93-29DiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… The surge in federal spending in response to the COVID-19 pandemic significantly improved New York’s per capita ranking in the federal balance of payments from 49 th in 2019 to 30 … The surge in federal spending in response to the COVID19 pandemic significantly improved …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-paymentsXII.8.B Matching – XII. Expenditures
… inspection information is optional on all purchase order lines for commodities. Vouchers that reference purchase order lines for commodities will be matched against the purchase order lines, associated receipts and, where applicable, inspection …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matching