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Gates Fire District – Audit Follow-Up (2024M-10-F)
… activities. Background The District provides fire protection and emergency services within the Towns of Chili and Gates in Monroe County. The elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… Town/Village Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … Joint TownVillage Fire Districts District progress as of October 2025 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fCity of Fulton – Audit Follow-Up (2021M-184-F)
… monitor their financial results, or approve the close-out of projects. City officials did not properly close out 279 of 308 capital projects. The records included … including capital projects. Results of Review Based on our limited procedures, the City has made minimal progress …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fVillage of Cato – Audit Follow-Up (2023M-145-F)
… – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Village of Cato’s (Village’s) progress, as of June 10, 2025, in … The purpose of our review was to assess the Village of Catos Villages progress as of June 10 2025 in implementing …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… of Review The purpose of our review was to assess the Hunter-Tannersville Central School District’s (District’s) progress, as of June 2025, in … in the audit report Hunter- Tannersville Central School District – Network User Accounts and Information … of our review was to assess the HunterTannersville Central School Districts Districts progress as of June 2025 in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… School purposes. Officials said they purchased 300 $100 gift cards totaling $30,975 for students for achieving … was arrested in December 2024 for the alleged theft of $1,100 in gift cards. On July 2, 2025, the former Operations …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollWoodbourne Fire District – Audit Follow-Up (2023M-98-F)
… report – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the … The purpose of our review was to assess the Woodbourne Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fPlainville Fire District – Audit Follow-Up (2021M-31-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Plainville Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Plainville Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fOpinion 91-34
… for professional services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional services … in the performance of the contract (see People ex rel. Smith , supra ; Trane Co. v County of Broome , 76 AD2d 1015, … statute to apply it to these services (see People ex rel. Smith , supra , 17 NY, at p 589; 1A Antieau, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Opinion 88-70
… for lv to app den 58 NY2d 604, 459 NYS2d 1027; Meredith v Connally , 68 Misc 2d 956, 328 NYS2d 719, affd 38 AD2d 385, …
https://www.osc.ny.gov/legal-opinions/opinion-88-70State Agencies Bulletin No. 1331
… payment was made. Agency Actions – Retroactive Processing Reporting Retroactive Adjustments Time Entry earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1331-april-2014-management-and-confidential-mc-performance-advancesState Agencies Bulletin No. 1428
… processing the 2015 M/C Uniform Cleaning and Maintenance Allowance. Affected Employees Employees designated management … Affairs authorize a 2015 Uniform Cleaning and Maintenance Allowance to eligible M/C employees. Effective Date(s) The 2015 M/C Uniform Cleaning and Maintenance Allowance should be processed in Administration Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1428-2015-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1521
… processing the 2016 M/C Uniform Cleaning and Maintenance Allowance. Affected Employees Employees designated management … Affairs authorize a 2016 Uniform Cleaning and Maintenance Allowance to eligible M/C employees. Effective Date(s) The 2016 M/C Uniform Cleaning and Maintenance Allowance should be processed in Administration Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1521-2016-uniform-cleaning-and-maintenance-allowance-employees-designatedState Comptroller DiNapoli Releases Municipal & School Audits
… and could not explain why the bank balances presented on the treasurer’s reports for three consecutive months …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1234
… Effective Date(s) Payment will be processed in a separate check dated 04/18/13 (Institution) or 04/24/13 … following the employee’s return to active payroll status. The agency should submit a transaction to make the … based on the employee’s increment code. Agencies must verify that the Full/Part field on the Job Data/Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1234-april-2013-public-employees-federation-pef-longevity-lump-sum-llsOpinion 88-11
… of lands subject to reversionary interest) VILLAGE LAW, §1-102(1): When land is conveyed to a village for use as a … right are necessary for such land to be conveyed to a party other than the grantor or his successor in interest. … act of the Legislature to convey the property to a third party to which the grantors' heirs had transferred their …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Update Your Contact Information
… have an email address on file, please provide it so we can contact you quickly with important information, such as a … after you retire, not a work address. Note: Updating your contact information with your employer or changing your … 1099-R Tax Forms . Use Retirement Online to Update Your Contact Information Retirement Online is the fast and …
https://www.osc.ny.gov/retirement/update-your-contact-informationOpinion 2002-17
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … Coordination of Work (by construction manager who is also a prime contractor) -- Separate Specification Requirement … firm to also submit a bid and, if the lowest responsible bidder, to be awarded a prime contract for a portion of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Contract Advisory No. 23
… Signature Form ( AC 1782-S ) to validate signatures on contracts, amendments, change orders, purchase … must submit an original AC 1782-S to OSC’s BOC. The agency head or designee must sign the bottom of the authorization … form. When more than one page is required, the agency head or designee must sign each page. An agency can remove an …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sUnified Court System Bulletin No. UCS-276
… 03/22/2019 to OSC containing the following information for all eligible employees: Employee ID Employee Record Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-276-new-earnings-code-unified-court-systems-ucs-security-and-law