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Electronic Debit Authorization Form (RS5542)
For NYSLRS employers to have payments automatically debited from their account. With direct debit, funds are transferred electronically and securely using the automated clearing house (ACH) system.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5542.pdfTown of Freetown - Records and Reports (2018M-213)
… update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key Recommendations The Supervisor … financial activity is accurately and completely accounted for. Develop a plan for updating and maintaining the accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… and accounted for water and sewer bills. Key Findings As of December 31, 2017, the water fund owed the general fund … an annual cost analysis to calculate the water and sewer rates to be billed. Review and repay all outstanding … they planned to initiate corrective action. … Town of Marlborough Water and Sewer Financial Operations 2018M160 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Cassadaga Valley Central School District - Financial Management (2018M-110)
… fund balance. Reduce the unrestricted fund balance to within the statutory limit and use excess funds to fund onetime expenditures and needed reserves or reduce … a more comprehensive reserve policy and review reserves to determine whether the balances are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Town of Broadalbin - Records and Reports (2018M-63)
… and reports. The bookkeeper did not record all cash transfers and advances between Town bank accounts and funds …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Depew Union Free School District – Investment Program (2023M-77)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Business Administrator (BA) and District officials did not invest available funds in financial institutions that offered higher interest rates, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Village of West Haverstraw - Summer Program (2019M-146)
… purchased incidentals for the Program. Payments made to a movie theater totaling $4,730 were not documented. These payments were made in cash and no receipts were provided at the time of service. …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Town of Deposit - Budget Review (B4-14-22)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Town’s proposed budget for the 2015 fiscal year are reasonable. Background The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Town of Croghan – Financial Management (2014M-340)
… was to review the Town’s financial management practices for the period January 1, 2013 through May 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings Fund balance for town-wide operating funds experienced significant …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Northern Adirondack Central School District – Leave Accruals (2020M-50)
… employee leave records. Key Findings Employees are allowed to earn vacation leave accruals that exceed the amount … employees do not use leave time they are not entitled to. Update accrual balances to reflect Board-approved contracts. Discuss overpayments …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Town of Erin– Inappropriate Highway Purchases (2014M-16)
… Purpose of Audit The purpose of our audit was to review Highway Department purchases for appropriateness … $68,501 during the audit period that did not appear to have a legitimate Town purpose. Key Recommendations Adopt … the Highway Superintendent … The purpose of our audit was to review Highway Department purchases for appropriateness …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16Bond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… Rules (Thiele) / S.8417 Krueger - Provides financial and budgetary flexibility to local governments as they continue to operate and provide critical services during the COVID-19 public health crisis and its aftermath, by: (1) extending the "rollover" period …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020Private Equities
… Management, LLC Private Equity Program 180 North Stetson Avenue, Suite 1320 Chicago, IL 60601 (312) 782-7771 …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/private-equityOpinion 95-5
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System … and costs necessarily incidental thereto. You ask whether a county which has implemented the enhanced emergency … providing local exchange access service within such municipality (County Law, §303[1]). Further, section 307 …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … monitor the cabinet. In addition, the clerks do not always log cash receipts into the cash receipts log when it is received. Twelve cash receipts totaling $7,975 …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Opinion 2007-5
… COUNTIES -- Fund Transfers (referendum requirements for transfer from capital reserve fund) MUNICIPAL FUNDS -- … item of equipment into another capital reserve fund is not subject to permissive referendum requirements. You ask … with obligations issued by counties that operated under an alternative or optional form of government on September 1, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… for the Southern District of New York, Shantelle P. Kitchen, the Special Agent in Charge of the New York Field … and false subscription to tax returns before Magistrate Judge Judith C. McCarthy in connection with his embezzlement …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisOpinion 89-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of probable usefulness of five years) GENERAL MUNICIPAL LAW, §6-c(4), (8): There are no permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-89-36IX.7.E Disaster Assistance – IX. Federal Grants
… agencies. This process will allow New York State agencies to respond to a disaster event and receive budget relief by transferring the costs to DHSES. It will also enable New York State to obtain …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… District (BDD) and deposited $10 million in public funds to the bank. The BDD program, administered by the … open or maintain a bank branch. The $10 million in public funds for Spring Bank will support their operations and … a better future. The deposit of State and New York City funds into our institution is critical to support our ability …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-new