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City of Mount Vernon - Non-Payroll Disbursements (2021M-163)
Determine whether City of Mount Vernon (City) officials provided proper oversight of non-payroll disbursements and the former City Comptroller (former Comptroller) properly accounted for these disbursements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-vernon-2021-163.pdfHomer Central School District - Criminal History Background Checks (2019M-76)
… effectively used District resources to ensure the safety of their students by performing proper criminal history … criminal history background checks on nine out of 157 employees tested. Key Recommendations Discontinue … confirming fingerprint clearances. Conduct periodic checks of employee files to ensure that they have gone through …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76Opinion 90-48
… (criteria and procedure for determining responsibility) SCHOOL DISTRICTS -- Transportation Contracts (criteria and … to your letter concerning the award of a contract by a school district to a bus company for transportation of … facility near the homes of certain residents of the school district. These residents allege, among other things, …
https://www.osc.ny.gov/legal-opinions/opinion-90-48X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… The VMU assigns Special Use Vendor IDs starting with ‘0’. These Vendor IDs have been established for processing expenditures … State Business Unit to approve and establish a Special Use vendor for a business need. Process and Document Preparation: … The VMU assigns Special Use Vendor IDs starting with 0 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idNorth Syracuse Central School District – Professional Services (2022M-34)
… Determine whether North Syracuse Central School District District officials sought competition for the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Survivor's Benefit Program - Eligibility of Retired Employee for Survivor's Benefit (RS6355)
For NYSLRS employers to determines the eligibility of a retired employee for a survivor’s benefit.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6355.pdfOversight of Residential Domestic Violence Programs (2017-S-16) 90-Day Response
To determine whether the Office of Children and Family Services is maintaining adequate oversight of residential programs for victims of domestic violence...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s16-response.pdfTown of Springfield – Credit Card Purchases (2020M-138)
… whether the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment. Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Opinion 93-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … delegated to the municipal corporation by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d … which impairs the powers of any other public corporation (NY Const, art IX, §2[d]; Municipal Home Rule Law, §§10[5], …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 90-35
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning what monetary threshold applies to the purchase of fuel oil by a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-90-35State Agencies Bulletin No. 2186
… > Enroll In Benefits > Savings Plans ) Enter the Empl ID into search box. Click Search. Select the correct Empl Rcd number for corresponding Job Record (if multiple records …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2186-2024-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andRaquette Lake UFSD - Business Office (2023M-151)
Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/raquette-lake-ufsd-2023m-151.pdfDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also … to override the cap. DiNapoli’s office calculated the inflation factor at 4.12% for those with a June 30, 2025 … well above 2%,” DiNapoli said. “With one-time pandemic relief aid nearly exhausted, school district and municipal …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearOpinion 90-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a city is liable for a fee for filing a list of properties affected by unpaid tax liens to be foreclosed … by actions in rem pursuant to title 3 of article 11 of the Real Property Tax Law RPTL and whether a city housing …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Opinion 93-25
… to create a public street by prescription or public use. With regard to the situation presented in your letter, we do …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Village of Oyster Bay Cove – Claims Audit (2022M-114)
… Conduct a deliberate and thorough audit of claims prior to payment. Claims paid before audit should be limited to those authorized under Village Law and presented at the …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114CUNY Bulletin No. CU-338
… equal to one of the steps below the Job Rate on the salary schedule. Increment Code is 0020 and the employee’s salary rate is at the Job Rate of the salary schedule; employee will be brought to the 1st additional … of the salary schedule; employee will be brought to the 2nd additional step. For eligible employees, a row will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-338-cuny-increment-payments-effective-july-1-2008Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
Determine whether the Board provided adequate oversight of non-payroll disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/patchogue-medford-2019-126.pdfAverage Estimated Costs for County and Town Special Improvement Districts
Please find attached a listing of the average estimated cost thresholds.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/average-estimated-costs.pdfTown of Danby – Claims Processing and Procurement (2022M-127)
Determine whether the Town of Danby (Town) Board (Board) sought competition when procuring goods and services and audited claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/danby-town-2022-127.pdf