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Unified Court System Bulletin No. UCS-330
… relating to absences as a result of disciplinary action. In addition, consistent with prior practice, the negotiated changes detailed in the Labor Relations memorandum are extended to Management … Both the Uniform Allowance and Blazer payments were paid in equal amounts in June 2022 and December 2022. Chapter 1 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-330-april-2022-retroactive-ucs-uniform-and-equipment-allowance-andOrdinary Disability – Article 14 Benefits
… you must: Be unable to perform your duties because of a permanent physical or mental incapacity; Have five years of credited service; and Be eligible for primary Social … If approved, this is a benefit equal to the greater of: One-third of your FAS or 2 percent of your FAS for each …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityOpinion 92-41
… the power should be denied" ( In re Piers Old Nos. 8, 9, 10 and 11, North River, in City of New York , 228 NY 140 at … 150, 151, 170-173, 193, 284; Town Law, §§198[10-b], 200, 200-a; Village Law, §6-602), including authority …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… Purpose of Audit The purpose of our audit was to determine if leave time benefits were … 1, 2007, through November 7, 2012. Background The Village of Lyndonville is located in the Town of Yates in Orleans … Village of Lyndonville Leave Time Benefits and Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Village of Port Chester - Dual Employment (2018M-91)
… was not deducted from leave accruals, and 536 hours of leave was taken without the use of time off request forms, as required. Key Recommendations … from accruals. Village officials disagreed with some of our findings but indicated they have taken or plan to take …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. City of Salamanca – Collections (Cattaraugus County) The city … 29 deposits totaling nearly $2 million that consisted of 1,835 entries made during the audit period and determined: … approximately $50,000 did not have the correct form of payment (cash or check) listed in the collection records …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… could achieve greater savings by modifying the terms of the program. For example: the district should review the eligibility requirements of the program for married couples and family members … if it had more cost-effective buyout requirements. Village of Solvay – Financial Management (Onondaga County) The board …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Otisco Fire District – Financial Activities (2025M-42)
… risk that funds could be lost or misappropriated without detection. In addition, when the financial records and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Chautauqua County – Investments and Payroll (2016M-147)
… Purpose of Audit The objectives of our audit were to review the County’s investment program and salaries and … or General Municipal Law (GML). Not all salary payments to 23 elected officials and 94 management employees were … accurately calculated. Three elected officials should not have been paid for unused vacation leave totaling $14,875 …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Eligibility, the Benefit and Filing – Non-Contributory Plan with Guaranteed Benefits
… credit after July 1, 1973. You are eligible to retire with full benefits at age 62, or may choose early retirement with a reduced benefit between ages 55 and 62. Tier 5 and 6 … with a reduced benefit between ages 55 and 62. 1 For all tiers, if you recently changed employers, you may be …
https://www.osc.ny.gov/retirement/publications/1513/eligibility-benefit-and-filingSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
Determine if 17 school districts used their resources and two charter schools used their financial resources to implement district-wide school safety plans.
https://www.osc.ny.gov/files/local-government/audits/pdf/global-2019-ms-1.pdfDiNapoli Announces Latest Fiscal Stress Scores
… million New Yorkers are living in a community struggling with fiscal stress. My Fiscal Stress Monitoring System is designed to keep the public informed about the factors … local governments’ financial health,” said DiNapoli. “For those in fiscal stress, effective long-term planning is …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… Stronger-than-anticipated revenue and savings initiatives will allow New York City to maintain … challenges, including costs to assist asylum seekers and fiscal cliffs for several programs. Given current reserve levels, budget risks, and an uncertain economy, the city should leverage short-term …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesAshville Fire District – Procurement and Board Oversight (2025M-81)
… of Commissioners (Board) purchase equipment in accordance with New York State General Municipal Law (GML) and provide … of commissioners must purchase equipment in accordance with State statute and the fire district’s purchasing policy … that were subject to competitive bidding requirements and with a combined total purchase cost of $796,200. Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges Over Alleged Theft of $78,000 in New York State Pension Benefits
… charging Terence Fitzpatrick, 43, a resident of Monmouth County, New Jersey, with the crime of Grand Larceny in the Second Degree, a class C felony, in Albany County Court. Fitzpatrick is alleged to have stolen over … charging Terence Fitzpatrick 43 a resident of Monmouth County New Jersey with the crime of Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-over-alleged-theft-78000-new-yorkHousing for Seniors
… Department of Housing Preservation and Development (HPD) is the nation’s largest municipal housing preservation and … the creation and preservation of affordable housing for low-, moderate-, and middle-income New Yorkers. HPD and … reviewing rent rolls/vacancy reports and coordinating with managing agents, to identify and promptly fill vacant …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsDiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… position as clerk. “My office continues to work closely with law enforcement to ensure local officials who abuse … position and steal public money will be held accountable for their wrongdoing,” DiNapoli said. “I thank District Attorney Carnright and the State Police for …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsFiscal Oversight Responsibilities of the Governing Board
This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements. We will also provide resources available to assist in these oversight activities.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-oversight-responsibilities-governing-board-041223.pdfAccounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfNY State Comptroller DiNapoli Calls on Corporate America To Address Lack of Diversity, Equity & Inclusion
… the public outcry over the killings of other Black men and women, many publicly traded corporations spoke out against … but over time, by comparing how representation of Black women, for example, has changed in a given job category from … standing for re-election at companies that have no women on their boards. In situations where a company has just …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-calls-corporate-america-address-lack-diversity-equity-inclusion