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Audit Committee Charter Guidance and Template
… of the audit committee charter. Audit Committee Charter Template All italicized sample wording represents statutory … Audit Committee Charter Guidance and Template …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateState Agencies Bulletin No. 985
… report include EmplID, Employee Record Number, Employee Name, Grade, Bargaining Unit, Pay Basis Code, Part-time Percentage, Salary, FIS Amount and Increment Code. … Sequence, Grade, Bargaining Unit, Pay Basis Code, Part-time Percentage, Action Reason, Old Comprate, New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/985-retroactive-2010-performance-advances-graded-and-ns-equated-gradeDiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks
… New York State Comptroller Thomas P. DiNapoli, Allegany County District Attorney Ian Jones and the New York State Police announced the arrest of … Police members, the Comptroller’s Office, and the Allegany County District Attorney’s Office in making this arrest.” …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-allegany-county-woman-arrested-theft-nearly-30000-pension-checksOpinion 89-23
… §72-h: A village may allow a State agency, by lease or license, to utilize space in the village hall several times per month for nominal or no consideration. This is in reply to your letter asking whether a village may allow … contained shall prevent the renewal of any such lease. It is clear from the above provision a village may lease space …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Optional Membership – Membership and Enrollment
… to join NYSLRS. However, you must inform employees of their right to membership at the time of their initial employment. Beginning July 27, 1976, ERS … positions (under Civil Service Law); Employment of less than 30 hours per week, or less than the standard … Participating employer must notify every employee of the opportunity to join NYSLRS …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipAnnual Assessment of Market Orders for 2015 and 2016
… Purpose To determine whether the Department of Agriculture and … had adequate procedures in place during the audit period to accurately report its assessable expenses related to its … To determine whether the Department of Agriculture and …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016Hillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… disbursement policies were followed. For example: Ten checks totaling $249,004, requiring the District Treasurer’s … corrective action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Avoca Central School District – Payroll (2025M-14)
… board-established rates. The payroll clerk is responsible for entering and adjusting employee salary, pay rates and … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please … report. The CAP should be posted on the District’s website for public review. 1 We discussed the lack of support for one …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Challenging a Determination – Special 20- and 25-Year Plans
… Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationDiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for local … State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire … as well as 44 cities and 13 villages. "Allowable tax levy growth will be limited to 2% for a fourth …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025Industrial Development Agencies in New York State
Performance of Industrial Development Agencies in New York State
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateDebt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… to sell their notes and bonds at private or negotiated sale to first secure the New York State Comptroller’s … are authorized to sell their bonds or notes at private sale, regardless of limitations on private sales otherwise in … Form”). The Guidelines summarize the process and criteria for the State Comptroller's review of the terms and …
https://www.osc.ny.gov/debt/approvalsWyandanch Union Free School District – Budget Review (B25-7-3)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Hammond Fire District – Board Oversight (2024M-151)
… District’s financial activities, adopted required policies and completed required training. Key Findings The Board did … records. As a result, the Board cannot assure taxpayers and other interested parties that the District’s financial operations are adequately accounted for and reported. Furthermore, although the Board adopted a code …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Village of Catskill – Accounting Records and Reports (2024M-66)
… – pdf] Audit Objective Determine whether the Village of Catskill (Village) Clerk-Treasurer maintained complete and … to the Village Board (Board).As a result, the transparency of the Village’s financial operations was reduced, and the … required Annual Financial Reports (AFRs) with the Office of the State Comptroller (OSC). Further, the Board did not …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… purpose of our audit was to assess Board compliance with training requirements and to review internal controls over … Three Fire Commissioners had not attended mandatory training required by New York State Town Law. The District … goods and services. Key Recommendations Complete required training within 270 days of taking office. Closely monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Village of Earlville – Collections (2024M-128)
… (46 percent) totaling $77,093 in a timely manner. New York State Village Law (Village Law) Section 4-408(b) requires …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Life Changes: Why Should I Designate a Beneficiary?
… can help. It explains beneficiary designations and how you can change them. For more detailed information about … judicial separation becomes final. For more information on how divorce can affect your benefits, visit our Divorce and … for NYSLRS members and retirees This guide explains how keep them uptodate and why you should …
https://www.osc.ny.gov/retirement/publications/life-changes-why-should-i-designate-beneficiaryState Comptroller DiNapoli Releases Municipal & School Audits
… that it complied with competitive bidding requirements when purchasing two fire trucks, totaling $796,200, as …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 88-5
… guarantees (NY Const, art I, §11). Therefore, in answer to your first question regarding the town's policy of … Opns St Comp, 1959, p 234; see also Public Officers Law, §2, which defines the term "local officer" to include elective … St Comp, 1978, p 163, supra ; Weatherwax v Town of Stony Point , 97 AD2d 840, 468 NYS2d 914, where the Appellate …
https://www.osc.ny.gov/legal-opinions/opinion-88-5