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Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management and the internal … The Town of Northampton is located in Fulton County and has a population of approximately 2,670. The Town is governed …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsAkron Fire Department – Financial Activities (2014M-196)
… was properly recorded and reported and that Department money was safeguarded for the period January 1, 2013 through … A. Lobur, admitted to taking almost $40,000 in grant money and using it for personal expenses, paying off credit … loan payments. He pleaded guilty to theft of government money and agreed to pay $39,182.92 in restitution. This …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Purpose of Audit The purpose of our audit was to review the recording of certain financial activities and the Town’s … The purpose of our audit was to review the recording of certain financial activities and …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Roosevelt Fire District – Length of Service Award Program (2025M-40)
… increase to ensure that there were enough assets to cover all benefits paid to the LOSAP participants and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Purpose of Audit The purpose of our audit was to determine whether Company … not recorded in the Treasurer’s report or Company minutes as having been authorized for payment. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… the end of the third quarter of state fiscal year 2022-23. For the three-month period ending Dec. 31, 2022, Fund … times in 2022, but the Fund posted positive results for the quarter,” DiNapoli said. “Market volatility may …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterNYS Common Retirement Fund Announces Third Quarter Results
The New York State Common Retirement Funds Fund estimated rate of return for the third quarter ending Dec 31 2013 was 514 percent increasing the Funds value to an estimated $1732 billion according to New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … Village of Maybrook – Financial Condition (Orange County) The board did not adequately manage the village’s financial condition. Auditors determined the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 919
… Purpose To describe changes that are required to apply the proper taxation for employees who are receiving a … No. 914 (Change in Taxation of Military Stipend) explained the regulation and described how the FICA status would be updated for employees beginning or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendOpinion 90-54
Concerning the procedures for the equitable distribution of retirement benefits payable from the New York State and Local Retirement Systems
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2006-5
… (mid-term salary decrease for elected town officers) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (mid-term … a “forced removal” or ouster from office). 4 The inquiry suggests that the salary of the town justice is not …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-76
… Taxes (applying private source moneys to reduce) EDUCATION LAW, §259(1); GENERAL MUNICIPAL LAW, §11: Interest earned on the investment of public moneys … fund and not to the village general fund. EDUCATION LAW, §§226(6), 255(1); GENERAL MUNICIPAL LAW, §11: Moneys …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 2002-17
… 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. PUBLIC CONTRACTS -- … bidding requirements for political subdivisions in this State. General Municipal Law §103 provides that, except as …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Lead Service Line Replacement Program and Lead Service Line Inventory
… To determine whether the Department of Health (DOH) is administering and monitoring the Lead Service Line Replacement Program to ensure funds are allocated … allowed purposes, and whether the water utility inventory is completed accurately and on time. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryComptroller DiNapoli Releases School Audits
… funds, the fund balance for the five years ranged from 26.7 percent to 29.4 percent of the ensuing year’s …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 2223
… and whose annual salary is below the Job Rate of the employee’s grade on the payment effective date based on the … for the April 2024 PEF Performance Advance provided the employee: Is in a BU05 position on the payment effective … earnings that are automatically calculated by the system (e.g. overtime), agencies must separate earnings by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2223-april-2024-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 2120
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … employees based on the 2022 Salary Schedule (currently in effect). Effective Dates The April 2023 CSEA Performance … Eligibility Criteria Performance Advance Employees in graded positions (Grade 001-025) and NS positions (Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2120-april-2023-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 2123
… 2023 PEF Performance Advances and provide instructions for payments not processed automatically. Affected Employees: … Agreement between the State of New York and PEF, provides for payment of performance advances on April 1 to eligible … Salary Schedule (currently in effect) are eligible for the April 2023 PEF Performance Advance provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2123-april-2023-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 2222
… and whose annual salary is below the Job Rate of the employee’s grade on the payment effective date based on the … for the April 2024 CSEA Performance Advance provided the employee: Is in a BU02, BU03, BU04 or BU47 position on the … earnings that are automatically calculated by the system (e.g. overtime), agencies must separate earnings by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2222-april-2024-civil-service-employees-association-csea-performanceOpinion 92-41
… "[t]here are no roads, per se", but there are a series of concrete "sidewalks". The "sidewalks" are used by residents …
https://www.osc.ny.gov/legal-opinions/opinion-92-41