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Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… 31, 2017. Background The Queensbury Union Free School District is located in the Town of Queensbury and the City of Glens Falls in Warren County. The District is governed by an elected nine-member Board of … Queensbury Union Free School District ExtraClassroom Activities 2017M164 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mUnified Court System Bulletin No. UCS-268
… To inform agencies of the processing of the 2018 Prepaid Legal Service Benefit Affected Employees Employees … certain fringe benefits including employer-funded group legal service benefits are considered taxable income. … OSC Actions OSC will automatically apply the Prepaid Legal Service Benefit for the 2018 calendar year for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-268-prepaid-legal-service-benefit-unified-court-system-ucsCayuga County – County Bridge Maintenance (S9-13-4)
… The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety … The County’s budgeted expenditures totaled $134 million in 2012. The County Highway Department is responsible for the … from 2002 through 2011, the County had an average of seven flags (the number of deficient bridges is generally higher …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Opinion 97-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … . . ." (emphasis supplied). As used in section 811, the term "municipality" includes a city (see General Municipal Law, §800[4]), and the term "political subdivision" includes a city having a …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 88-9
… facilities. Prior to such delegation, the town board must call and conduct a public hearing on the increase or … may be initiated without petition, the town board shall call a hearing in the manner provided by article 12 of the … and estimate have been completed, the town board then must call a public hearing and cause a notice of hearing to be …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… was to review the Board's oversight of Library operations for the period January 1, 2013 through December 31, 2013. … Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a … five-member Board of Trustees. Operating expenditures for 2013 were approximately $2.9 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable assurance that all tickets were accounted for. Procedures for the collection and … Have a written agreement with the Beacon City School District for delinquent school tax collection. Develop a …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Chenango Bridge Fire Company , Franklin County , Newfield Fire Company , Town of Southold and the Union Center Fire Company . “In today’s fiscal climate, budget transparency and … his office completed audits of the Chenango Bridge Fire Company Franklin County Newfield Fire Company Town of …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of Endicott , Village of Hempstead , City of Lackawanna , Town of Willing and the Town of Wright . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Village of …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1943
… hours of paid leave used by employees to obtain the COVID-19 immunization under the American Rescue Plan Act … Employees Employees utilizing paid leave to obtain COVID-19 immunization, subject to certain exceptions, between … are affected. Background In March 2020, in response to the COVID-19 global pandemic, Congress passed the Families First …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1943-covid-19-vaccination-leave-under-2021-american-rescue-plan-act-arpaState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Marathon … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… and over budget post-9/11 security program, according to a progress report released today by State Comptroller Thomas … improvements, the first phase of its capital program is still not finished, more than twelve years after September 11, 2001. The sharp reduction in federal funds for transit security over the past four …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsOpinion 2000-1
… pay police officers' legal fees) GENERAL MUNICIPAL LAW, §50-j; MUNICIPAL HOME RULE LAW, §10; STATE CONSTITUTION, … 475 NYS2d 280; Schieffelin v Henry , 123 Misc 792, 206 NYS 172, affirmed 211 App Div 850, 207 NYS 914; 1985 Opns St Comp No. 85-22, p 29). 1 Providing a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 97-10
… under which a contractor would build a firehouse on a concrete slab on fire district property and the fire district would … the structure would be constructed on and affixed to a concrete slab. You state that it has been argued that, …
https://www.osc.ny.gov/legal-opinions/opinion-97-10State Agencies Bulletin No. 191
… Purpose To inform agencies of the new earn codes and increased rates, and to provide agency … of 10/25/00 (Administration) and 11/02/00 (Institution). The new codes and the increased rates should be used beginning in Pay period … To inform agencies of the new earn codes and increased rates and to provide agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/191-new-earn-codes-overtime-meals-and-intermittent-inconvenience-pay-andOpinion 2008-6
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (calculation of the cash value of accumulated, … of the cash value of the unused vacation time of the police commissioner upon retirement …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Comptroller DiNapoli Releases School Audits
… – Reserve Funds (Chautauqua County) The district’s retiree health insurance reserve with $444,545 is not a … for a district to establish a reserve for post-employment benefits that are not based on employees’ earned and unused …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsQuality of Internal Control Certification
… (Division) submitted timely a quality Internal Control Certification to the Division of Budget (DOB) by April 30, … Control Act by April 30 of each year by submitting a certification and internal control summary detailing the … 2012, the Division submitted its annual Internal Control Certification and reported full compliance with all but one …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationMonitoring and Administration of Public Protection Grant Programs
… for about 85 percent of violent crime – such as aggravated assault, forcible rape, and robbery – in the State, excluding …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsRFQual0002 – Independent Examiner Services (Individual Physicians)
… Request for Qualifications Issued by the Office of the State Comptroller Issued August 1, 2025 The New York State Comptroller (“Comptroller”) as Administrative Head of the New York State and Local Retirement System and the New York State and … The New York State Comptroller Comptroller as Administrative Head of the …
https://www.osc.ny.gov/procurement/rfqual0002