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Information for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/pdf/information-for-town-officials.pdfDiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… today stands as a warning for those who attempt to cheat taxpayers and instead use the money for their personal …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudDiNapoli: State Agency Overtime Hits Record $611 Million
… Overtime earnings at state agencies rose to a record $611 million in 2013, a nearly 16 percent increase compared to … overtime hours last year, costing taxpayers a record $611 million. New York’s overtime bill is increasing and needs … Overtime earnings at state agencies rose to a record $611 million in 2013 a nearly 16 percent increase compared to …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… district-wide safety plans and building-level emergency response plans. SED regulations were also developed … 12 school districts did not have evidence of the required 30-day comment period for their district plan; 10 of the 14 …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningOpinion 95-19
… pursuant to chapter 62 of the Laws of 1989 may not now issue bonds to finance that amount. You ask whether a … to chapter 62 of the Laws of 1989 from surplus moneys may now issue bonds for this purpose. The proceeds of the bonds … pursuant to chapter 62 of the Laws of 1989 may not now issue bonds to finance that amount. July 19, 1995 William …
https://www.osc.ny.gov/legal-opinions/opinion-95-19DiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… and local finances in ways that are hard to predict." On Sept. 27, 2017, Congressional Republican leaders and the … standard deduction. However, the impact of these changes is far smaller than the "nearly doubling" of the standard … for dependents, their deduction would decrease by $4,900, a reduction of 17 percent. DiNapoli's report also …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planXVII.1 Overview – XVII. Lapsing Appropriations
… The purpose of this Chapter is to explain the procedures for contracts, purchase orders, voucher payments, journal … 99-e of the State Finance Law. Agencies are responsible for ensuring that all transactions affecting lapsing … are not used by those transactions after the lapse date. For additional instruction on this topic, visit job aid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… determine whether the costs submitted by The Arc Jefferson-St. Lawrence (Arc-JSLC) on its Consolidated Fiscal Reports … staff food and beverages, advertising, gift cards, and laundry costs $2,323 in executive compensation that exceeded …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Small Wonder’s CFR for the fiscal year ended June 30, 2021 and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2020. About the Program Small Wonder is a New York City-based not-for-profit organization authorized by SED to provide full-day …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Adaptive Solutions Multi Services, PLLC (Adaptive Solutions) on its Consolidated Fiscal Reports (CFRs) were … audit focused primarily on expenses claimed on Adaptive Solutions’ CFR for the fiscal year ended June 30, 2018, and …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualAccess Controls and Vulnerability Management
… sources. CDTA is governed by a board of directors. The Chief Operating Officer (COO) oversees technical services and information systems, including activities to protect CDTA’s … and guidelines, including Payment Card Industry Data Security Standards (PCI-DSS), National Institute of Standards …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… in contracted computer repairs, and $17,000 in CFR/RCM consulting fees. These costs were not supported by detailed … $260,173 in non-mandated fringe benefits expenses (e.g., pension, health insurance) that were not proportionately …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Little Meadows Early Childhood Center, Inc. (Little Meadows) on its Consolidated Fiscal Reports (CFRs) … The audit focused primarily on expenses claimed on Little Meadows’ CFR for the fiscal year ended June 30, 2018 …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… to oversee and monitor the federally funded Community Development Block Grant (CDBG) program and HOME Investment … funding from the U.S. Department of Housing and Urban Development (HUD) to administer the CDBG and HOME programs … to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Positive Beginnings Inc Positive Beginnings on its Consolidated Fiscal Reports CFRs were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments SED
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by NYSARC Rockland on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments RCM and the CFR Manual
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2325
… to Premium Overtime, Administrative Maintenance Pay, and Command Payment and to provide agencies instructions for … Premium Overtime, Administrative Maintenance Pay, and Command Payment are calculated based on employees’ applicable … to Premium Overtime, Administrative Maintenance Pay, and Command Paymentwill be processed using the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-payCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… and reports to detect discrepancies. The Department is composed of volunteer members and is governed by its bylaws and seven-member Board. The Board … financial activities and preparing financial reports. The booking coordinator oversees hall rentals and certain …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… to employees in New York City’s securities industry for 2021 grew to $257,500, a 20% jump over the previous year’s record high, according to annual estimates released today by New York State Comptroller … Street’s soaring profits continued to beat expectations in 2021 and drove record bonuses,” DiNapoli said. “But recent …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… most since 2010. Nearly 93% of 2023’s growth was from new construction, with the largest share in new buildings with … share of 2023’s net new housing (35%), driven by new construction that was likely a combination of rezoning, … signal a few more years of strong annual growth at or near 0.75%, which is a greater rate of growth than the “City …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fall