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Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… period January 1, 2011, to February 28, 2013. Background Schuyler County is located in the Finger Lakes Region of New … Schuyler County Sheriffs Department Payroll Civil Fees and …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120City of Long Beach – Budget Review (B18-7-5)
… budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been authorized to … City of Long Beach Budget Review B1875 …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Town of Sidney – Budget Review (B4-14-19)
… rental revenue by a total of $65,000. The Town is reporting accounts payable in the Hospital Fund related to … the hospital which closed in 2005. While the Hospital Fund is primarily responsible for the $1.9 million payable, the … sheet. If the Hospital Fund $1.9 million liability balance is still valid, then Town officials are appropriating …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Refunding Local Debt
… Comptroller 110 State Street Albany, NY 12236-0001 Re: County/City/School District of [ ], New …
https://www.osc.ny.gov/debt/refunding-local-debtOpinion 90-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the time the hydrants became operational or only from the date of the written rental agreement. You also ask whether … obligated to pay the waterworks corporation for the rental of the fire hydrants from the time the hydrants became …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Sales Tax Vendor Registration Practices
… August 5, 2020 and their application status as of November 20, 2020. About the Program The Department is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… District (District) Board of Education’s (Board) appointed claims auditor properly audit claims prior to payment? Audit Period July 1, 2023 – June 5, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing … District District Board of Educations Board appointed claims auditor properly audit claims prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Greenburgh Paramedic Supervisor Accused of Forging Certifications, Keeping Student Fees
… to his alleged forgery of 22 medical certification cards and unlawful retention of certification fees. … pocketing the required fee and crafting fake certification cards. He allegedly not only victimized the national … kept the fees for himself and forged the HSI certification cards, according to the complaint. The losses to HSI …
https://www.osc.ny.gov/press/releases/2026/05/greenburgh-paramedic-supervisor-accused-forging-certifications-keeping-student-feesDebt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… [email protected] ) Various State statutes require certain public authorities seeking to sell their notes and bonds at … of the terms and conditions of certain municipal and public authority debt issuances. Finally, municipalities, … and conditions of all notes and bonds sold by certain public authorities at p …
https://www.osc.ny.gov/debt/approvalsOpinion 92-55
… system and to oversee repairs of the system. A village may accept dedication of private water lines of an outside … of the system. You also ask whether the village may accept dedication of the private water system and thereafter … have previously expressed the opinion that section 11-1120 does not authorize a village to repair and maintain the …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 93-22
… An order of a superior court to remit a forfeiture of bail is not required in order for the Justice Court Fund to refund … (§540.30[1][b]). However, "[a]n application for remission is addressed to the discretion of the court ..." ( People v Wirtschafter , 305 NY 515, 519 [1953]), and is premised upon the defendant's failure to appear at the …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… General Municipal Law 5 authorizes local governments and school districts to pay for the actual and necessary expenses … A “conference” is defined as a convention, conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesOpinion 88-11
… issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary interest) VILLAGE LAW, §1-102(1): When land is conveyed to a village for use as a park, subject to a … use had been abandoned by the city (see also Matter of Central Parkway , 140 Misc 727, 251 NYS 577; cf . Stillwell v …
https://www.osc.ny.gov/legal-opinions/opinion-88-11CUNY Bulletin No. CU-842
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2023 … (3.00%) Salary Increases and to provide instructions for payments not processed automatically. Affected Employees: … The purpose of this bulletin is to inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-842-2023-2024-professional-staff-congress-psc-retroactiveState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … safeguards, meant limited oversight. Because the recording secretary generally did not record membership’s authorization of disbursements during monthly meetings in the meeting …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1XII.8.C Payment Intercepts – XII. Expenditures
… requested by the Business Unit, the Office of the State Comptroller (OSC) has the ability to offset payments received … Unit and offset a portion of that payment to another entity. This section provides Business Units with guidance on … Business Unit must send a letter to: Office of the State Comptroller Director, Bureau of State Expenditures 110 State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsDiNapoli Urges NYC to Shore Up Rainy-Day Fund
… Thomas P. DiNapoli urged New York City officials to better prepare for financial downturns by evaluating the … city’s rainy-day reserve fund, establishing targets for how much should go into the fund each year and setting the … law enabling the use of these funds, called on the city to define how these resources are accumulated and used. …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-urges-nyc-shore-rainy-day-fundState Agencies Bulletin No. 1698
… Weight or Freight Bill from Carrier Receipts from Rental Truck (If applicable) Other documents required by item …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseOpinion 89-11
… all or a portion of the tax to the department of which it is part. As previously noted, however, sections 9104 and 9105 … been created by special act of the State Legislature and is authorized to receive direct payment of the foreign fire … any or all of the purposes for which the corporation is formed (Not-For-Profit Corporation Law, §202[a][4],[16]). …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Capital Asset Management (Follow-Up)
… Under Chapter 405 of the Laws of 1981 (Law), the State is responsible for establishing and maintaining custody of a … accepted accounting principles, as required by Law. SFS AM is used by State agency managers to effectively budget, … in SFS AM, BCA conducts periodic physical inventory site visits (site visits) to State agencies. The objective of …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-follow