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Selected State Agencies’ Roles in Financial Literacy (Follow-Up)
… information to the Department of Financial Services (DFS) in electronic format by November 1, 2021; DFS was required to post the information on its website by … to send any updates, revisions, and new information to DFS annually by November 1 for posting. Numerous State …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followHenderson Fire District – Financial Activities (2025M-67)
… complete report – pdf] Audit Objective Did the Henderson Fire District (District) Board of Commissioners (Board) … 2025 We extended the audit period to review the District’s 2019 through 2024 Annual Financial Report (AFR) filings as of … and a printer), entry and truck bay doors, and fire pumper equipment. Community room rental cash collections and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Town of Lewis – Records and Reports (2025M-17)
… operating funds during the audit period: general fund, highway fund and water district. The Town’s budgeted … totaled $589,883 for the general fund, $480,125 for the highway fund and $55,049 for the water district. Audit … recorded during our audit period and determined that four (27 percent) were not properly recorded. Without reliable …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Town of Lockport – Building Permit Fee Collections (2025M-56)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) properly … amounts which vary based on property type and the nature of the modifications planned for the property. A … standards by issuing building permits and certificates of completion or occupancy, and inspecting properties. The …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… [read complete report – pdf] Audit Objective Did the Beekmantown Fire District No. 1 (District) Board of Fire Commissioners (Board) adequately oversee the District’s financial operations? Audit Period January 1, … Did the Beekmantown Fire District No 1 District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70DiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… service providers to assess their needs. Ensure TTW provider affiliates are familiar with and able to use NYESS …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… an audit of the Department of Environmental Conservation (DEC ) released today by State Comptroller Thomas P. DiNapoli. … is crucial so the public can avoid exposure. I urge DEC to redouble efforts to make sure all municipal sewer … untreated and partially treated sewage discharges to DEC and the local health department within two hours of …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsOpinion 91-2
Concerning the authority of the State Comptroller in performing an examination of an offtrack betting corporation to obtain information about potential conflicts of interest by requesting that OTB officials fill out a confirmation form listing certain outside employment and business interests
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 88-38
… fee for filing, recording or indexing any paper, document, map or proceeding filed, recorded or indexed for the county, … transcript, certification or copy of any paper, document, map or proceeding to be used for official purposes." In 1965, …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 98-10
… moneys and, if the agreement provides for consideration, all or part of the expense would be reimbursed to the town …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 93-23
… may not disclose confidential information acquired in the course of his or her official duties, use such information to … in connection with most town electrical contracts (see, e.g., 26 Opns St Comp, 1970, p 262), it is possible that he … with General Municipal Law, §803. Also, the town's code of ethics should be examined to determine whether it …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Oversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… by promoting the safety, permanency, and well-being of our children, families, and communities. Toward that end, … securing entitlements); are in need of protection from abuse, neglect, financial exploitation, or other harm; and … adults (age ≥ 60 years) in the United States experiences elder abuse, including physical, sexual, or psychological …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… $187,062 in excess tax credits being authorized to this company for 2012. In addition, 11 of the worksheets were for … investments and each indicated that ESD staff had reviewed company invoices to support investments made. However, ESD … 363 for no apparent reason. Another company subsequently closed operations after being authorized to receive $556,446 …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programState Agencies Bulletin No. 2344
… purpose of this bulletin is to provide agency instructions for processing the April 2025 Longevity Payment for Long-Term Seasonal Employees for employees in positions represented by … purpose of this bulletin is to provide agency instructions for processing the April 2025 Longevity Payment for LongTerm …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2344-april-2025-longevity-payment-long-term-seasonal-employeesCalculating Days Worked – Legacy Reporting
… In the simplest of terms, to calculate the number of days worked, first determine the number of hours worked and then divide those hours by the … through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedContract Submission System Guide for Public Authority Users
… which allows State authorities to submit contracts and contract amendments for prior approval or filing to the … as required by Public Authorities Law (PAL) 2879‐(a) and NYCRR Part 206. OSC will review submitted transactions and respond electronically, maximizing timeliness for each …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-public-authority-usersState Agencies Bulletin No. 2313
… Qualifying Service Date is required when the employee’s payroll history reflects any of the following for one or more … updated to “N” for all employees except those who have a Payroll Status of Leave of Absence, and the leave was … Qualifying Service Date is required when the employee’s payroll history reflects any of the following for one or more …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2313-longevity-service-payment-employees-eligible-bargaining-unitAbout the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… not required to be listed on the Resolution. Example: A Coroner, with a six-hour standard work day, records 20 calls … 20 calls to get an average of five hours per call. If the Coroner then performs 15 calls during a report period, the …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionOpinion 2006-6
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the supervisor generally may determine to take time off for personal reasons in his or her discretion. You ask … rules and regulations in relation thereto. Section 92 does not, on its face, distinguish between elective and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 89-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (salary charged on townwide basis) SUPERINTENDENT OF HIGHWAYS -- Compensation (salary charged on townwide … Whether the salaries of the town supervisor town clerk town superintendent of …
https://www.osc.ny.gov/legal-opinions/opinion-89-61