Search
State Comptroller DiNapoli Statement on Impact of a Late State Budget
… a new state budget. Many New Yorkers are hurting, and it is important that a final agreement is reached quickly. “We have alerted the Governor and the state Legislature that if a state budget is not adopted on Monday, about 39,000 state workers may have …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… 2011 to July 31, 2012. Background The City of Little Falls is located in Herkimer County and has approximately 4,900 residents. The nine-member Common Council is the City's legislative branch and comprises the Mayor and … timely and in a clear and transparent manner. There is not adequate segregation of duties within the Treasurer's …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Sullivan County – Fiscal Stress (2013M-81)
… Background Sullivan County has a population of 77,547, is located in the southeastern part of New York State, and includes 15 towns and six villages. The County is governed by a nine-member Legislature. The County’s total … was approximately $192.7 million. Key Findings The County is fiscally stressed. While the Legislature and County …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Warren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… in accordance with agreements. Background The Corporation is located in Warren County. The Corporation was established … County (County) Board of Supervisors. The Corporation is governed by a seven-member Board of Directors (Board) who … of the County Board of Supervisors. The Board’s Chairman is elected annually by the Board from among its ranks. The …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fAbout NYSLRS
… The New York State and Local Retirement System (NYSLRS) is one of the largest retirement systems in the world, … York City. New York State Comptroller Thomas P. DiNapoli is the administrative head of NYSLRS. As fiduciary, the … of NYSLRS members, retirees and beneficiaries and is responsible for ensuring the different benefit programs …
https://www.osc.ny.gov/retirement/about-nyslrsCounty of Cortland – Departmental Operations (2013M-157)
… through December 12, 2012. Background Cortland County is located in central New York State and has a population of approximately 49,000. The County is governed by an elected Legislature which is composed of 19 members, one of whom also serves as the …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… which provides education to approximately 250 students, is located in the Town of Greece, Monroe County. The School, which is a public school that is not under the control of the local school board, is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… 31, 2015. Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village Fire Department. The Company, … fire protection for the Village and the Town of Spencer, is governed by a three-member Board of Trustees. In 2014, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsLaGrange Fire District – Board Oversight (2014M-127)
… December 13, 2013. Background The LaGrange Fire District is a district corporation of the State, distinct and separate … Town of LaGrange and the County of Dutchess, in which it is located. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Rensselaer County – County Bridge Maintenance (S9-13-6)
… miles and has approximately 159,000 residents. The County is governed by a 19-member County Legislature. The County’s … in 2012. The Department of Engineering and Highways is responsible for the maintenance and monitoring of bridges. … was $9.9 million for the 2012 fiscal year. The Department is responsible for the maintenance and repairs of …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Town of Portland – Water Operations (2017M-45)
… of Audit The purpose of our audit was to review the Town’s water operations for the period January 1, 2014 through … $2.3 million. Key Findings The Town’s unaccounted-for water over the past two years was approximately 38 million … customer meters have contributed to the unaccounted-for water. The Town is not billing all customers for water use. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Town of Dayton – Audit Follow-Up (2019M-221-F)
… condition and financial reporting. Background The Town is located in Cattaraugus County. The Town is governed by an elected Town Board (Board) composed of five … including the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fState Agencies Bulletin No. 1374
… Purpose The purpose of this bulletin is to provide agency payroll staff with OSC’s current … Schedule. Affected Employees Employees whose gross salary is insufficient to cover all active deductions. OSC Actions The Deduction Priority Schedule is used to determine the order in which deductions are taken …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updatedState Agencies Bulletin No. 1192
… Report NPAY529 (AGENCY’S ADDRESS LISTING) dated September 26, 2012 Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-taxState Agencies Bulletin No. 1837.3
… Bulletin 1837. 2 . Purpose The purpose of this bulletin is to provide agencies with payroll processing instructions … with paid sick leave benefits in the event the employee is subject to a mandatory or precautionary quarantine related to COVID-19, is experiencing symptoms of COVID-19 and is seeking a medical …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveUnion Center Fire Company, Inc. – Internal Controls (2014M-303)
… 11, 2014. Background The Union Center Fire Company, Inc. is incorporated under New York State Not-For-Profit Corporation Law and is located in the Town of Union, Broome County. The Company, which is governed by an elected five-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… The Haverstraw-Stony Point Central School District is located in the Towns of Haverstraw and Stony Point, … 8,000 students and 983 employees. The District is governed by the Board of Education, which comprises seven elected members. The Board President is the District’s chief financial officer. For the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mEggertsville Fire District – Financial Activity (2017M-27)
… 17, 2016. Background The Eggertsville Fire District is a district corporation of the State, distinct and separate … from the Town of Amherst in Erie County. The District is governed by an elected five-member Board of Fire … financial activities to ensure that financial activity is properly recorded and reported and that District money is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Opinion 88-13
… GENERAL MUNICIPAL LAW, §801(1) - Village mayor who is also an officer and stockholder of more than 5% of the … insurance to the village. You state that the village mayor is the vice-president and holder of 19.7% of the voting stock … of that contract. In addition, an officer or employee is deemed to have an interest in a contract of a corporation …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 98-5
… [3], 801, 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a … opinion. You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest … contract. In addition, a municipal officer or employee is deemed to have an "interest" in the contracts of a firm, …
https://www.osc.ny.gov/legal-opinions/opinion-98-5