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City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the City of North Tonawanda’s (City’s) progress, as of August 2024, in implementing our recommendations in the audit report City …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fOpinion 95-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. BONDS AND NOTES -- Proceeds (use of excess) MUNICIPAL FUNDS -- Appropriations and Expenditures …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Problem Gambling Treatment Program
… Treatment Program: Provider Claiming of Depreciation Expenses ( 2015-S-84 ) … To determine whether the Office of …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programOpinion 97-3
… This opinion represents the views of the Office of the State Comptroller at the time … 1182 of the Real Property Tax Law does not authorize a village to waive interest and penalties on taxes which … governing body of any tax district shall determine that it is for the best interests of the tax district, it shall have …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 98-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … issues discussed in the opinion. HISTORIC PRESERVATION -- Town Building (need for referendum when selling) REAL … is not subject to the permissive referendum requirements of Town Law, §64(2). You ask whether the sale by a town of an …
https://www.osc.ny.gov/legal-opinions/opinion-98-15CUNY Bulletin No. CU-372
… Auto Mechanic (CUNY) and Machinist Effective Date(s) Increases may be submitted in Pay Period 5C (Institution), … 5/31/09 Backgr ound The rate increases are pursuant to the New York City Comptroller’s Consent Determination dated March 12, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-autoState Agencies Bulletin No. 184
… from the PS Query database according to the procedures in Payroll Bulletin #175. Affected Employees Staff who use PS Query or request reports based on data in the query database. Effective Date September 5, 2000 OSC … that were not renamed according to the instructions in Payroll Bulletin #175. Only those query which were renamed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/184-purged-queriesNatural Gas Damage Compensation Fund
… Comptroller DiNapoli's Legislative Program Legislative Session 2021-2022: Natural … response and compensation program; and creates the New York natural gas production contamination damage recovery and …
https://www.osc.ny.gov/legislation/natural-gas-damage-compensation-fund-1Town of Tyre - Long-Term Planning (2019M-61)
… use. The Highway Superintendent did not: Submit an annual inventory list and estimates of highway and bridge related … plan. Annually provide the Board with the required highway inventory list and agreement for the expenditure of highway …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61State Agencies Bulletin No. 1036
… The contents of this bulletin are obsolete as of February 2025 Purpose To inform agencies that a new form has been created to enable employees to purchase … Save Employee Check/Advice Statements The Direct Deposit Distribution section of Employee check/advice statements will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1036-new-us-treasury-securities-direct-deposit-form-ac-3245County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
Determine whether the County of Otsego Industrial Development Agency (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/otsego-industrial-development-agency-2021-38.pdfDiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… found they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as … to a new report issued by State Comptroller Thomas P. DiNapoli. Eighteen of 20 districts (90%) either did not offer … if a student is having mental health challenges, and they need effective training to help them understand the signs and …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffState Agencies Bulletin No. P-438
1985 Sal Increases, Changes in Loc Pay, Calc of Promotion Salary for M/C and Other Employees Excluded from Collective Bargaining Units
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-438.pdfPrompt Payment Interest Report FY 2021-2022, May 2022
For State Fiscal Year (SFY) 2021-22, agencies paid vendors $1,005,376 in interest, a decrease of $445,842 (approximately 31 percent) from SFY 2020-21.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2021-22.pdfPrompt Payment Interest Report FY 2020-2021, May 2021
For State Fiscal Year (SFY) 2020-21, agencies paid vendors $1,451,218 in interest, a decrease of $279,793 (approximately 16 percent) from SFY 2019-20.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2020-21.pdfLimnes Corp. Bridge Painting Contract
Comptroller approved a $4.7 million contract with Limnes Corp. of Whitestone, N.Y., to paint 13 state bridges in Nassau and Suffolk counties.
https://www.osc.ny.gov/files/press/pdf/limnes-corp-bridge-contract.pdfTown of Bovina - Records and Reports (2019M-200)
Determine whether the Supervisor maintained complete, accurate and timely accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/pdf/bovina-2019-200.pdfCity of Middletown - Water System Cybersecurity (2019M-22)
Determine whether City officials adequately safeguarded electronic access to the City’s water system.
https://www.osc.ny.gov/files/local-government/audits/pdf/middletown-2019-22.pdfVillage of West Haverstraw - Summer Program (2019M-146)
Determine whether the Board ensured that summer program collections were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/west-haverstraw-2019-146.pdfSodus Center Fire District – Board Oversight (2017M-108)
The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2015 through March 13, 2017.
https://www.osc.ny.gov/files/local-government/audits/pdf/sodus-district-2017-108.pdf