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Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… for personal gain. The former Clerk-Treasurer was able to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal responsibilities, provide oversight and … and accurate accounting records, provide financial reports to the Board, file payroll reports or remit biweekly …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… – pdf] Audit Objective Determine whether the Village of Great Neck (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Great Neck Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … New York State General Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… [read complete report – pdf] Audit Objective Determine whether the Village … Kisco (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) … Mount Kisco Village Board of Trustees Board Conducted an annual audit of the Village chief fiscal officers CFO …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… Audit Objective Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): Conducted an … Determine whether the Village of North Syracuse Village Board of Trustees Board Conducted an annual …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Village of Nelliston – Department of Public Works Payroll (2015M-104)
… Works (DPW) employee leave accruals and maintenance of payroll time records for the period June 1, 2013 through … or implement sufficient controls over leave accruals and payroll timekeeping. Time cards for DPW employees showed the … worked. Key Recommendations Adopt comprehensive written payroll timekeeping and leave time accrual policies and …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… resulted in the Town property tax levy exceeding the cap limit by approximately $11,800. The Board did not audit the … of year end. Calculate the Town’s annual property tax cap limit in a timely manner and ensure the Town submits the property tax cap filing to OSC in a timely manner. Annually audit the records …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
… towns and villages across the State. The Town of North Hempstead (Town) is one of the local governments included in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … Big Flats (Town) is one of the local governments included in our review. The Town is located in Chemung County. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20Adequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … Springs (City) is one of the local governments included in our review. The City is located in Saratoga County. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10Town of Brasher – Spending of Casino Compact Money (2013M-131)
… Purpose of Audit The purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to April 30, 2012. Background The Town of Brasher is located …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Unified Court System Bulletin No. UCS-316
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … April 1, 2021 and April 1, 2022 for all eligible members. In addition, consistent with prior practice, when a CSEA Agreement is reached, the negotiated changes detailed in the Labor Relations Memorandum are extended to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-316-april-2021-and-april-2022-state-new-york-unified-court-systemDiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing
… Inadequate oversight of a New York City rental assistance program is leading to … of homelessness, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit … Inadequate oversight of a New York City rental assistance program is leading to …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housingDiNapoli: Inconsistent Oversight and Guidance Left New York’s Group Home Residents at Risk During Pandemic
… emergency management coordination left people living in group homes at risk during the onset of the COVID-19 … from COVID-19, and more than 13,000 contracted the virus in its residential programs from March 2020 to April 2022. … and oversight put residents, families and staff in harm’s way. I urge OPWDD to implement our recommendations …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-inconsistent-oversight-and-guidance-left-new-yorks-group-home-residents-risk-during-pandemicOpinion 89-1
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … to convert employee's accumulated leave time into cash upon death in service) -- Leave time generally … ask whether a town may pay to the surviving spouse of a deceased town highway department employee, who died while in …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Division of Housing and Community Renewal Bulletin No. DH-140
… inform agencies of OSC’s automatic processing of the April 2025 DC 37 RRSU LLS payment, eligibility changes due to the … State of New York and DC 37, provides for payment of the 2025-2026 Longevity Payment effective April 2025 as a one-time, lump sum payment in the amount of $1,500, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-140-april-2025-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-103
… of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the October 2019 Rent Regulation Services Unit (RRSU) Performance Advances and provide instructions for payments not processed … of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-103-october-2019-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-107
… (Administration) using the Action/Reason code of Data Chg/CIC (Chg IncCd/or AnnDt/or FIS Sal) and update the following … Chg on the Job Action Requests page using the Reason code CIC (Chg IncCd/or AnnDt/or FIS Sal) effective 04/02/2020 … Chg on the Job Action Requests page using the Reason code CIC (Chg IncCd/or AnnDt/or FIS Sal) and the effective date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-107-april-2020-district-council-37-dc37-performanceDivision of Housing and Community Renewal Bulletin No. DH-111
… Unit (RRSU) Performance Advances and provide instructions for payments not processed automatically. Affected Employees … between the State of New York and DC 37, provides for payment of performance advances on October 1 to eligible … date based on the 04/01/2019 Salary Schedule are eligible for the October 2020 DC 37 RRSU Performance Advance provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-111-october-2020-district-council-37-dc-37-performanceDivision of Housing and Community Renewal Bulletin No. DH-114
… of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April … Services Unit – BU67 in the Division of Housing and Community Renewal who meet the eligibility criteria are … Division of Housing and Community Renewal Bulletin No DH114 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-114-april-2021-district-council-37-dc-37-performance