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State Comptroller DiNapoli Releases Municipal & School Audits
… five vehicles at or beyond their useful life estimates in 2025. Auditors estimated that the total vehicle replacement … report, Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency … officials did not adequately manage or monitor nonstudent network user accounts or develop a written IT contingency …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Accounts Payable Advisory No. 61
… Guidance : The Office of The State Comptroller (OSC) has new guidance regarding expedite requests. In certain limited …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsTown of Amity - Town Clerk (2018M-183)
… accounted for cash receipts. Key Findings We reviewed 184 tax payments totaling $237,500 and found they were recorded … adequate annual audit of, or retain an independent public accountant to audit, the Clerk’s records. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over cash …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Cortland County Industrial Development Agency – Project Management (2015M-303)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s project management … residents. The Agency is governed by a seven-member Board of Directors, which is appointed by the County Legislature. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectState Comptroller DiNapoli Releases School District Audit
… some student records contained insufficient documentation to support residency or exceptions to the policy. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditOpinion 89-62
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is not … independent nominations of individuals to federal, state, county, city, town or village offices (see Election Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 2000-12
… OF INTEREST -- Codes of Ethics (requiring abstention from voting on salaries of relatives) -- Family Relationships (abstention from voting on salaries of relatives) GENERAL MUNICIPAL LAW §§801, … Law (§800 et seq.) that prohibits a town board member from voting on salaries for family members who are elected or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Full- and Part-Time Service Credit – Article 14 Benefits
… of New York State’s annual minimum wage for your full career in public service. “Full-time” is defined by your …
https://www.osc.ny.gov/retirement/publications/1644/full-and-part-time-service-creditOptional Membership – Membership and Enrollment
… for less than one year, or employment of less than a 12-month per year basis; or Annual compensation less than … reported to us for all their public employment, including work with more than one participating employer . Employees’ … membership. Note: If an employee joins NYSLRS, they can only end their membership by leaving public employment …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipDiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… New York State Comptroller Thomas P. DiNapoli today announced that three major U.S. energy companies have … New York State Comptroller Thomas P DiNapoli today announced that three major US energy companies have …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsCUNY Bulletin No. CU-775.1
… Bulletin Supersedes Payroll Bulletin No. CU-775 Purpose: The purpose of this bulletin is to provide agency instructions for … The purpose of this bulletin is to provide agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-7751-cuny-december-2023-uniform-allowance-payment-and-modifiedOpinion 96-16
… of a town water district for the construction of a new town hall. This is in response to your letter concerning the … excess proceeds from the sale for the construction of a new town hall if the town board submits a proposition on this … the excess proceeds from sale for the construction of a new town hall or whether special legislation is necessary to …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… financial decisions and ensure that the District incurred only necessary costs and paid for goods and services that …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… was to examine the Authority’s procedures for monitoring water accountability and addressing water loss for the period January 1, 2014 through June 30, 2015. Background The Upper Mohawk Valley Regional Water Board was created in 1994 under New York State Public …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… State Public Housing Law and regulations prescribed by the Federal Department of Housing and Urban Development. …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186DiNapoli Releases Lower Manhattan Economic Snapshot
… is testament to the strength and determination of not only our city, but our entire nation,” said Council Member … to charge ahead with the spirit and strength you would only expect from this city.” “Lower Manhattan has proven …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotDiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… in the region compared to other parts of New York, with only 22 to 30 percent of homeowners spending more than 30 … Fiscal Stress Monitoring System currently identifies only two local governments (Monroe County, Town of …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesState Agencies Bulletin No. 1996.3
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA … Agency 12030 The Helen Hayes Hospital 12120 Oxford Home for Veterans 12150 NYS Veterans Home St. Albans 12180 Western … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19963-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996.2
… is superseded by Payroll Bulletin No. 1996.3 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a … The purpose of this bulletin is to provide information and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19962-pilot-program-establishing-temporary-overtime-rate-employees-certain