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Opinion 91-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Town of Baldwin – Claims Auditing (2023M-113)
Determine whether the Town of Baldwin (Town) Board (Board) properly audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/baldwin-town-2023-113.pdfVillage of Bemus Point – Clerk-Treasurer (2022M-38)
Determine whether the Village of Bemus Point (Village) Clerk-Treasurer properly deposited, recorded, reported and disbursed Village funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/bemus-point-village-2022-38.pdfTown of Hancock – Justice Court Operations (2021M-6)
Determine whether the Town of Hancock (Town) Justice Court (Court) fines and fees were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/hancock-justice-court-2021-6.pdfVillage of Hancock - Insurance Withholdings (2022M-108)
Determine whether the Village of Hancock (Village) officials ensured insurance premium contributions were accurately calculated and collected.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hancock-village-2022-108.pdfTown of Webb - Ski Collections (2018M-188)
Determine whether Town officials adequately monitored ski collections and the issuance of season passes and lift tickets.
https://www.osc.ny.gov/files/local-government/audits/pdf/webb-188.pdfCollection of Lease and Permit Revenues (2012-S-6)
To determine whether the Department of Transportation is collecting all lease and permit revenues it is owed.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s6.pdfTown of Knox – Town Clerk (2020M-72)
Determine whether the Town Clerk (Clerk) recorded, deposited, disbursed and reported all money collected timely and accurately.
https://www.osc.ny.gov/files/local-government/audits/pdf/knox-2020-72.pdfCUNY Bulletin No. CU-278
… Code is 0001 and the employee’s Salary Rate is equal to one of the steps on the Salary Schedule, but is below the … who did not receive the automatic Increment due to one of the following: Increment Code is missing Salary is off …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-278-january-2007-incrementsTown of Dewit – Planning and Zoning and Recreation Departments' Collections (2024M-6)
Determine whether the Town of DeWitt (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/dewitt-town-2024M-6.pdfReporting Resources
… Handbook Abandoned Property Law National Association of Unclaimed Property Administrators (NAUPA) Voluntary … on demand - Coming Soon! … Resources for holders of unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-resourcesWest Seneca Fire District #4 – Procurement (2020M-52)
… for purchases in which alternative proposals or quotations may not be in the best interest of the District, purchases …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Wells Fargo Shareholder Proposal
Shareholders request the Board of Directors oversee the preparation of an annual public report describing and quantifying the effectiveness and outcomes of Wells Fargo’s efforts to prevent harassment and discrimination against its protected classes of employees.
https://www.osc.ny.gov/files/press/pdf/wells-fargo-shareholder-proposal-09-19-2023.pdfOpinion 91-52
… regarding a proposed local law which would establish a "county residents job policy" for county contracts. In … the monetary thresholds of section 103 and adds a new section 104-b to the General Municipal Law to require the … 229, 385 NYS2d 425; Pacificorp Capital Inc. v City of New York , 741 F Supp 481, 486; cf . McMillen v Browne , 14 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-52CUNY Bulletin No. CU-316
… OSC’s automatic processing and provide agency instructions for the payment of Increments. Affected Employees Eligible … T8, TC and GA Effective Date(s) Effective January 1, 2008 for paychecks dated January 3, 2008 Background These … are authorized pursuant to the Memorandum of Agreement for 2002-2007 between the City University of New York and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-316-january-2008-incrementsOversight of Passenger Safety (2017-S-50)
To determine whether the Office for People With Developmental Disabilities (OPWDD) ensures that its vehicles are being operated safely by employees with...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s50.pdfTown of Allen – Town Clerk Collections (2024M-120)
… but the Highway Superintendent did not maintain suitable records to allow us or the Town Board (Board) to determine …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Agency On-Line Reporting Procedures for Position Realignment for New Fiscal Year
Attachment from State Agencies Bulletin P-983
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-983-attachment.pdfCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
Determine whether the City of Poughkeepsie Industrial Development Agency (CPIDA) Board properly evaluated and awarded projects and monitored the performance of the businesses that received financial benefits.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/poughkeepsie-2021-168.pdfPersonal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income … as of September 5, 2019 were appropriate and complied with New York State tax laws and regulations. Background During our …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-tax