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Opinion 90-6
… after corporate grantor) -- Social Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and Duties (acceptance of gift on condition that public facility be named … of express statutory authority, may not be limited by acceptance of a conditional gift (see Belden v City of …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Division of Housing and Community Renewal Bulletin No. DH-142
… of OSC’s automatic processing of the April 2025 DC 37 3% Salary Increases and provide instructions for payments not … and the District Council 37 (DC 37), provides for a salary increase of three percent (3%) for fiscal year 2025-2026 for … prior to the automatic processing of the April 2025 DC37 3% Salary Increase. The report will be sorted by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-142-april-2025-district-council-37-dc-37-3-salaryOpinion 91-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … time when individual lot owners seek approval of the building plans for their homes. There would, of course, be no … reasons previously stated. In conclusion, therefore, this Office is of the opinion that the village does not have …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Audits of State Agencies and Public Authorities Five-Year Listing October 1, 2015 - September 30, 2020
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2016 through September 30, 2021, and is a companion to the 2021 – 2022 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2023/pdf/five-year-listing-2016-2021.pdfAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2015 - September 30, 2020
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2015 through September 30, 2020, and is a companion to the 2020 – 2021 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/fylist15-20.pdfAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2018 – September 30, 2023
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2018 through September 30, 2023 and is a companion to the 2023 – 2024 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2025/pdf/five-year-listing-2018-2023.pdfXII.10 Special Considerations – XII. Expenditures
… This section will provide Business Units with guidance on special circumstances related to expenditures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10-special-considerationsCUNY Bulletin No. CU-553
… Ratification Bonus Payment if the employee is active on the payroll on 09/01/2016 and 05/01/2016. Full-time annual employees in … “RBP”) is taxable income subject to employment and income taxes and will be taxed using the Supplemental Optional Flat …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-553-cuny-psc-professional-staff-congress-ratification-bonusADAPT Community Network – Compliance With the Reimbursable Cost Manual
… known as United Cerebral Palsy of New York City, Inc., on its Consolidated Fiscal Reports (CFRs) were reasonable, … program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … requirements. Other Related Audits/Reports of Interest State Education Department: New York League for Early …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualOpinion 92-56
… duties of his office or position, in attending a course of training for his respective office or position provided by the town and county officers training school of the state of New York, or in attending a …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- … may acquire real property on behalf of the district. You state that the parcel is needed for an anticipated …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Disability Inclusion Letter to Honeywell
Comptroller called on Honeywell International to report on their inclusion of people with disabilities.
https://www.osc.ny.gov/files/press/pdf/disability-inclusion-engagement-letter.pdfOffice of Operations: 2024 Virtual Fall Conference
… Thank you for your interest in the Office of Operations 2024 Virtual Fall Conference. By attending any … an overview of the salary correction process including why you'd use it and the various ways to make salary …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conferenceOpinion 99-7
… used to purchase a computer, and for ceremony to dedicate new firehouse and fire apparatus; 1989 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-99-7South Glens Falls Central School District - Fund Balance (2018M-90)
… and needed reserves or to reduce District property taxes. Correct accounting records for misclassifications, and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… Key Findings Seven of the eight payment in lieu of taxes (PILOT) agreements that were active during our audit …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programSherrill City School District – Reserve Funds (2017M-247)
… fund needed reserves, pay off debt or reduce property taxes. … Sherrill City School District Reserve Funds 2017M247 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Worcester Central School District – Unassigned Fund Balance (2016M-1)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of unassigned fund balance for the period July 1, 2014 through November 16, 2015. Background The Worcester Central School District is located in the Town of Harpersfield in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Village of Cohocton – Cash Receipts (2015M-63)
… the list of unpaid taxes to be relevied. Perform the required annual audit of the Treasurer’s financial records, …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Sullivan West Central School District – Financial Condition (2014M-40)
… at the end of each fiscal year, resulting in real property taxes that were higher than necessary. Two reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40