Search
Information for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/2020/pdf/information-for-town-officials.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfDiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… of Dennis Snow, the treasurer of the LeRoy Fire Department in Genesee County. Snow was charged with two counts of grand larceny in the third degree (class D felony), 42 counts of forgery in the first degree (class C felony) and two counts of …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsOversight of School Fire Safety Compliance (Follow-Up)
… of implementation of the four recommendations included in our original report, Oversight of School Fire Safety … compliance with fire safety provisions established in the State Education Law, the State Uniform Fire Prevention … department did not adequately monitor whether schools are in compliance with all fire safety regulations and accurately …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followDiNapoli Releases Lower Manhattan Economic Snapshot
… terror attacks on September 11, 2001 killed 2,753 people in Lower Manhattan, leaving the nation devastated and Lower … across the five boroughs. “It would have been impossible, in the midst of the unspeakable tragedy suffered 15 years … Lappin, President of the Alliance for Downtown New York. “In the wake of one of the country’s most tragic events, the …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotState Police Bulletin No. SP-104
… Codes 311 and 313 which are currently administered by the Fraternal Order. Affected Employees Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-104-change-narrative-descriptions-fraternal-order-troopers-life-andOversight of Obesity and Diabetes Prevention Programs
… of the obesity and diabetes prevention programs in meeting their goals and whether it provided effective … vision is that New Yorkers will be the healthiest people in the world. However, almost 1.7 million New Yorkers (10.5 percent) have diabetes, an increase from 6.3 percent in 2000. To combat this, the Department has established …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… of implementation of the two recommendations included in our initial report, Medgar Evers College: Controls Over … after CUNY’s bank authorization policy was established in 2008. However, CUNY Central did not have any of the … these accounts. Additionally, our inquiry of banks located in the proximity of the college found an additional two …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followLehman College – Controls Over Bank Accounts (Follow-Up)
… of implementation of the four recommendations included in our initial report, Lehman College: Controls Over Bank … was a Certificate of Deposit account (totaling $65,034). In addition, of the 72 payments (totaling $1,248,139) from … over $1 million. These findings point to weaknesses in the monitoring of bank accounts, which increase the risk …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followEffectiveness of the Information Technology Transformation (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Effectiveness of the Information … Technology Transformation process has been effective in ensuring that the resulting ITS clusters operate … and whether the Transformation has been successful in standardizing the processes followed by each agency. We …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-followState Agencies Bulletin No. 1694
… and to provide instructions for reporting transactions in Administration Pay Period 19C Affected Employees Members … NYS Legislature who are paid using the LEG Pay Basis Code in the following departments: 04210 NYS Senate Members 04220 … based on the number of calendar days actually served in the calendar year. In addition, if a Member on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1694-2018-year-end-adjustment-members-nys-legislatureComptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… “classmates,” who were elected to the Assembly together in 1986. She stood out from the start, for her devotion to her constituents in Queens County and for her tireless efforts to improve the … were classmates who were elected to the Assembly together in 1986 …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkExamination of Travel Expenses
… travel expenses incurred by a Department employee for calendar years 2013 and 2014. The objective of our … is to be in the best interest of the State and not for the convenience of an employee or to maximize travel … $22,651.32, $26,556.12 and $6,007.79 in travel expenses for calendar years 2015, 2016 and 2017, respectively, for the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesExamination of Unemployment Insurance Willful Overpayments
… was to determine whether NYDOL properly assessed penalties in accordance with Federal and State law for unemployment … An overpayment occurs when a claimant receives benefits in excess of the amount entitled. Overpayments are considered … We found NYDOL did not consistently assess penalties in accordance with law and/or NYDOL procedures resulting in …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsCoxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… whether District officials purchased goods and services in accordance with Board policy and applicable statutory … from seven providers who were paid a total of $172,184 in 2016-17. Have required written quote documentation for … and four public work contract vendors totaling $27,319 in 2016-17. The Board did not appoint an independent claims …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditUnified Court System Bulletin No. UCS-195
… calendar year 2013 (Pay Period 20C) processing for judges in the Unified Court System. Affected Employees Judges in the Unified Court System Background Based upon an … Judge and the Office of the State Comptroller, beginning in calendar year 2005, the statutory salary of judges is paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-195-end-calendar-year-2013-processing-judgesSelected Safety and Security Equipment at Subway Stations (Follow-Up)
… of implementation of the six recommendations included in our initial report, Selected Safety and Security Equipment … New York City Transit (Transit) operates the subway system in four of the five New York City boroughs, excluding Staten … includes Closed Circuit Television (CCTV), a TV system in which strategically placed cameras’ input is observed on …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followSelected Safety and Security Equipment at Train Stations (Follow-Up)
… of implementation of the two recommendations included in our initial report, Selected Safety and Security Equipment … Assistance Intercoms (CAIs) – intended for customer use in emergencies and for information. SIR’s Electronic and … equipment (i.e., CCTV cameras and DVRs) on a timely basis. In September 2017, SIR officials developed a new maintenance …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followSafety of Seized Dogs (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Safety of Seized Dogs (Report … while not on the owner’s premises; or is licensed but not in control of or on the property of the owner or custodian … of premature disposition of the dogs were not identified in the Department’s most recent inspection reports for the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followCity of Long Beach - Budget Review (B19-7-4)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are … or resolve recommendations from our budget review issued in May 2018. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4