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DiNapoli Releases Report on SFY 2024-25 Financial Plan
… in a relatively stable position, but continues to have a structural budget deficit, with a cumulative three-year … increasing rainy day reserves,” DiNapoli said. “But the structural imbalance in the state’s finances remains. With … resources for recurring spending worsens the state’s structural imbalance. Priority should be placed on directing …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planCamden Central School District – Financial Condition (2016M-51)
… District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Village of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling … Village of Hempstead Budget Review B71313 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13DiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… did not submit a written report or the report could not be located. Under the SPDES program, DEC issues both … individual and general discharge permits. SPDES permit holders have certain reporting responsibilities. For example, … Discharge Elimination System Permit Requirements Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsOverview – Special 20- and 25-Year Plans
… Budget enacted in April 2025 resulted in two new sections of the Retirement and Social Security Law (RSSL), which … Police and Fire Retirement System (PFRS): Section 383-e of the RSSL provides a new 20-year plan, which is optional … 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, which is optional …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewTri-Valley Central School District - Financial Management (2020M-17)
… whether the Board and District officials properly managed fund balance. Key Findings The Board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, but … $1.9 million as of June 30, 2019. When unused appropriated fund balance and the overfunded reserve were added back to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Copiague Fire District – Credit Card Purchases (2019M-98)
… 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 in charges that were not for valid District purposes. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98State Agencies Bulletin No. 1003
… Purpose To re-state Payroll Certification procedures and provide a … Affected Employees All State Agencies Background Pursuant to Section 110 of the State Finance Law, the Office of the … signatures of Agency Representatives must be forwarded to OSC on an AC 2822 which will be kept on file at OSC. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsState Agencies Bulletin No. 1100
… of Civil Service to process imputed income transactions for the value of the employer contribution for health insurance benefits provided to an employee’s … value of employer provided health benefits to an employee for a domestic partner. Historically, marriages between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1100-new-imputed-income-earnings-codes-health-benefits-provided-marriedTown of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk/Tax … 1, 2016 through December 31, 2016. Background The Town of Palatine is located in Montgomery County and is governed … Town of Palatine Town ClerkTax Collector and Financial Management …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Contract Submission System (CSS)
… Authorities Law). If you already have an online account Login to CSS by entering your User ID and password If you …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssNYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , or by …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingBuffalo Sewer Authority – Industrial Waste Section (2016M-434)
… is a public benefit corporation created under the New York State Public Authorities Law. The Authority, which …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … approximately $17,000 for 2015. Key Findings The bylaws do not adequately segregate the Treasurer’s duties. The annual …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsMadrid-Waddington Central School District - Claims Audit Process (2019M-1)
… purposes and were properly audited and approved prior to payment. Key Findings We reviewed 100 claims totaling … two claims totaling $17,848 were improperly paid prior to audit. The claims auditor did not audit and approve any of … reimbursements and scholarship payments are presented to the claims auditor for audit and approval prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Remsen Central School District - Claims Audit Process (2019M-86)
… other than those allowed under law, are presented to the claims auditor for audit and approval before payment. … District officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of District operations to ensure financial activity was properly recorded and reported and money was safeguarded. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Village of Arkport – Water Fund Financial Operations (2020M-45)
… Key Findings Complete and accurate accounting records were not maintained, the modified accrual basis of accounting … duties or establish compensating controls. Late penalties were not properly assessed on unpaid water bills. Key …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… State, distinct and separate from the Town of Williamson, Wayne County, in which it is located. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… January 1, 2010 through December 3, 2013. Background The Plymouth Volunteer Fire Department, which is governed by a … Chenango County and provides fire protection services to Plymouth Fire District residents. The District provides the … Plymouth Volunteer Fire Department Missing Funds 2014M50 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50