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State Agencies Bulletin No. 2011
… in Bargaining Unit 01 and Bargaining Unit 21 who have a Payroll Status of Active, Leave With Pay or Leave of Absence … (A), 04/07/2022 (I) or the date employee returns to the payroll OT Eff Date: Same as Effective Date Annual Addl … 04/07/2022 (I) or the date the employee returns to the payroll OT Eff Date: Same as Effective Date Annual Addl …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… and official misconduct after a year-long investigation by the State Comptroller’s Office, the New York State Police, and Acting Wayne County District … Peets, 59, allegedly failed to take care of leaks in the town’s water system and then falsified reports to the …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksTown of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period January 1, 2010 through April 30, 2013. Background …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Oversight of Study Abroad Programs
… regardless of their home institution. During the 2023–24 academic year, 26 SUNY campuses administered 508 SAPs in … other six agreements were not submitted until March and April 2025, after our audit started and SUNY OGA reminded … agreements included 11 that had been expired for more than 24 months. Officials cited a variety of issues, such as the …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsOpinion 91-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Borrowing Against Your Contributions – Article 14 Benefits
… meet eligibility requirements, you may take a loan from the Retirement System. Before you apply, you should be aware of the federal tax laws pertaining to Retirement System loans. Your loan will be taxable if: The loan amount exceeds federal limits. You have a loan with …
https://www.osc.ny.gov/retirement/publications/1644/borrowing-against-your-contributionsOpinion 90-59
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … CONSTITUTION, ARTICLE VIII, §1; HIGHWAY LAW, §140: A town may not regularly plow and sand a private road belonging to a … except in an emergency situation. You ask whether a town may regularly plow and sand a private road belonging to a …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Area #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingMaine Endwell Central School District – Budget Review (B4-13-14)
… The District’s proposed budget complies with the property tax levy limit. Key Recommendation There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14XI.18.E Public Officers Law – XI. Procurement and Contract Management
… include a two-year bar and a lifetime bar. Under the two-year bar, former State employees are prohibited from: … their former agency that is not generally available to the public; and rendering services for compensation, in … other matter before their former agency/authority. Under the special two-year bar for Executive Chamber employees, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawMember Annual Statement
… Your Member Annual Statement provides a summary of your … State fiscal year. We distribute Statements annually based on your delivery preference: Email: We make Statements … certified mail. What is my Enrolled Retirement Plan? The code listed after your Enrolled Retirement Plan indicates the …
https://www.osc.ny.gov/retirement/members/member-annual-statementVacating Orders – Divorce and Your Benefits
… a DRO has been filed with NYSLRS, the parties must return to court to obtain a Vacating Order. A signed agreement or a notarized letter signed by the parties is not sufficient to vacate a DRO. NYSLRS requires that the Vacating Order …
https://www.osc.ny.gov/retirement/members/divorce/vacating-orders2022 Financial Condition Report – 2022 Financial Condition Report
… from the Comptroller As State policymakers responded to the challenges of the COVID-19 pandemic and accompanying … risks and challenges, and opportunities for changes to improve the long-term outlook for State finances. Read … economic, and demographic information in an easy-to-understand format. Read More …
https://www.osc.ny.gov/reports/finance/2022-fcrTown of Stafford - Procurement (2018M-134)
… Key Findings The Board has not developed an adequate procurement policy. Officials did not always obtain quotes in compliance with the procurement policy. The Town may realize cost savings by … the thresholds for purchases requiring quotes in the procurement policy. Key Recommendations Review and update the …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and disbursements for … by a 10-member Board of Directors, contracts with the Town to provide fire protection and emergency services. Budgeted … the independent auditor did not have procedures in place to obtain or review canceled check images, and adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialSempronius Fire Company – Financial Activities (2017M-231)
… adequate oversight of the Company’s financial activities for the period January 1, 2016 through August 31, 2017. … in Cayuga County and provides fire protection services for the Towns of Niles and Sempronius. The Company is … Profit and loss (P&L) statements were not prepared for fundraising events held in 2016 with revenues totaling …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Indian Lake Central School District – Claims Auditing (2016M-15)
… July 1, 2014 through September 30, 2015. Background The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which operates … Indian Lake Central School District Claims Auditing 2016M15 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Cortland County Industrial Development Agency – Project Management (2015M-303)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s project management practices for the … corporation created in 1974 by the State Legislature to benefit Cortland County and its residents. The Agency is … and for managing the assistance and incentives provided to the firms or businesses in the tax exemption program. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectSouth Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… Sole Trustee, an elected District Treasurer and an elected Tax Collector. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mUlster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… not require the use of competition, such as requests for proposals, in procuring professional services. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasing