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Elmira City School District – Capital Projects (2025M-21)
… documentation. Understanding the Audit Area Proper procurement of goods and services helps ensure the prudent and economical … and abuse. Whether using formal competitive bids, requests for proposals (RFP) or written and verbal quotes to ensure … with competitive bidding requirements and certain aspects of the Districts procurement policies they did not seek …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… complete report – pdf] Audit Objective Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate … Did the Henrietta Fire Company Inc Company Board of Directors Board provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … actually created or retained 10,209 jobs, a shortfall of 26 percent. In addition, the Orange County IDA's board acted …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-279
… on the payroll (Hire, Rehire, Reinstatement from Leave Without Pay) prior to the change, the agency must submit a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-279-leap-year-salary-calculation-fiscal-year-2019-2020-sunyComptroller DiNapoli Releases School District Audits
… School for Applied Technologies – Student Enrollment and Billing (Erie County) Auditors found that 34 of the 60 … use on three computers. Glens Falls City School District – Financial Management (Warren County) The district’s reported … not using any of the fund balance it appropriated to finance 2017-18 operations. Green Island Union Free School …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsHomeless Outreach Program at the Long Island Rail Road
… LIRR had 124 stations on 11 different branches, including City Terminal Zone. The presence of the homeless at LIRR … observed the SUS outreach team drive up to a train station parking lot and sit in the vehicle for approximately three … in New York State – An Overview, Exclusive of New York City ( 2016-D-3 ) Metropolitan Transportation Authority – …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadState Comptroller DiNapoli Releases School Audits
… found $15,105 in overtime payments made to eight employees was paid without pre-approval of the overtime hours worked. … $800,000 and $1 million of fund balance each year that was not used, resulting in an unrestricted fund balance of … for processing or approving separation payments and there was no adequate independent review of the calculations to …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-159
… SUNY Professional Services employees in Bargaining Unit 08 except employees in the following titles: Title Job Code … State of New York and United University Professions (BU 08) regarding general salary increases. Effective Date(s) … during a portion of the 12 month period commencing on 7/1/08, for at least one (1) semester or equivalent, but whose …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-159-2009-3-general-salary-increase-suny-professional-servicesSUNY Bulletin No. SU-169
… SUNY Professional Services employees in Bargaining Unit 08, except employees in the following titles: Title Job Code … State of New York and United University Professions (BU 08) regarding General Salary Increases. Effective Date(s) … must be Active or on a Paid Leave in Bargaining Unit 08 on 7/1/10 and 7/8/10 for ANN and CYF or 7/1/10 and 8/19/10 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-169-2010-4-general-salary-increase-suny-professional-servicesOpinion 92-56
… shall determine", may pay the town manager a flat monthly fee as an allowance for use of his or her automobile on … the laws of 1972, may pay its town manager a flat monthly fee as an allowance for use of his own automobile on official … is no provision therein for the payment of a flat monthly fee as an allowance for use of a privately owned automobile …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 2004-1
… rescue and first aid squad) GENERAL MUNICIPAL LAW §209-b; TOWN LAW §176: A fire district may not impose fees for … against the imposition of fees in General Municipal Law §209-b(4) applies to all emergency rescue services provided by … the services involve an ambulance. General Municipal Law §209-b authorizes fire districts to organize within their fire …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1State Police Bulletin No. SP-160
… Purpose To inform the agency of OSC’s automatic processing. Affected … for retroactive General Salary increases and increases to other payments effective April 1, 2014 and April 1, 2015 … Unit 07 A retroactive 2.00% Salary Increase rounded to the nearest dollar for employees in Bargaining Unit 07 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-160-april-2014-and-april-2015-retroactive-salary-and-other-increases-stateOpinion 2003-4
… made by a single fire commissioner and authorize payment therefor. You ask whether a board of fire commissioners of a fire district may authorize payment of a claim arising from a purchase order issued by … the fire district and shall, by resolution, order the payment thereof by the fire district treasurer in the amounts …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 90-4
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … assessments for drainage) LOCAL FINANCE LAW, §11.00(a)(3); VILLAGE LAW, §§4-412(3)(1), 22-2200: A village may … concerning the dredging of a pond within the village. You indicate that the pond, which is privately owned and …
https://www.osc.ny.gov/legal-opinions/opinion-90-4State Agencies Bulletin No. 333
… on the Job Data panel, effective the date of the leave. Fax a copy of the military orders to Ellen Allen at (518) … Comments panel how the overpayment will be recovered. Fax a copy of the military orders to OSC. Report the … earn code in the Time Entry panel and the negative number of hours to be recovered. Enter the applicable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/333-training-leave-reduced-pay-military-leave-unrelated-events-september-11Opinion 90-27
… the Town Law and the Village Law to provide authority for the establishment of joint fire districts without … within 30 days after the meeting, hold a joint public hearing at a location within the proposed district (Town Law, §189-a[2][b]). Notice of the hearing must be published at least once in a newspaper having …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Opinion 89-21
… a town highway, the center line of which forms the boundary between two towns in different counties, must be … to a town highway, the center line of which forms the boundary between two towns in different counties: (1) whether … a town highway the center line of which forms the boundary between two towns in different counties …
https://www.osc.ny.gov/legal-opinions/opinion-89-21State Agencies Bulletin No. 276
… Purpose To notify Executive Branch agencies of the procedures for processing Military … additional military benefits to employees in Executive Branch agencies who are federally ordered, or ordered by the … To notify Executive Branch agencies of the procedures for processing Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/276-payment-military-stipend-events-september-11-2001XI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… shall be void and of no force and effect unless the contractor provides and maintains coverage during the life of … entity must obtain ONE of the following forms from the contractor and submit to OSC to prove the contractor has appropriate workers’ compensation insurance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentDiNapoli: Oversight of Supportive Housing Falls Short
… to bill for improper expenses, such as salaries, alcohol and spa services, and for health and safety violations to go uncorrected. “The … to bill for improper expenses such as salaries alcohol and spa services and for health and safety violations to go …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-short