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Town of Amity - Town Clerk (2018M-183)
… deposited between one and 15 days past the required date of deposit. The Board did not perform an annual audit of the Clerk’s records, as required. Key Recommendations … and in a timely manner. Perform an adequate annual audit of, or retain an independent public accountant to audit, the …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Opinion 99-5
… be provided to residents of the school district by the member libraries of the cooperative library system. The … be provided to residents of the school district by the member libraries of the cooperative library system. Amounts … 23 Opns St Comp, 1967, p 387). A review of the legislative history of the amendment to section 256 by L 1967, ch 136, …
https://www.osc.ny.gov/legal-opinions/opinion-99-5DiNapoli: New York State Common Retirement Fund Reaches Agreements with Companies on Disclosing Political Spending
… disclose their political spending under agreements reached with the New York State Common Retirement Fund, New York … fully implement the proposal. The agreements were reached with casino and resort operator Las Vegas Sands Corp., … Inc. DiNapoli separately announced a similar agreement with clothing maker Hanesbrands Inc. in January . All are …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-companies-disclosing-politicalDiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… five local governments with non-calendar fiscal years were designated in stress. The Town of Centerville in Allegany … Chateaugay, Huntington Bay, and Mohawk, which were designated as “susceptible to fiscal stress.” “With the … designations decreased in fiscal year 2022 compared to 2021. For cities, 11% were designated in some level of …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataFull- and Part-Time Service Credit – Article 14 Benefits
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer, we … New York State’s annual minimum wage for your full career in public service. “Full-time” is defined by your employer, …
https://www.osc.ny.gov/retirement/publications/1644/full-and-part-time-service-creditUpper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… 1, 2014 through June 30, 2015. Background The Upper Mohawk Valley Regional Water Board was created in 1994 under New … Upper Mohawk Valley Regional Water Board Water Accountability 2015M300 …
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)
… totaled approximately $2.5 million. Key Finding All time sheets we reviewed were approved by the Executive Director … Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186DiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic
… New York City’s full-time government workforce is expected to increase for the first-time year-over-year since the COVID-19 pandemic, according to a report released today by State Comptroller Thomas P. … New York Citys fulltime government workforce is expected to increase for the firsttime yearoveryear since the COVID19 …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemicState Comptroller DiNapoli Releases Municipal & School Audits
… the appropriations for the Cherry Valley Community Health Center. Although all other significant revenues and … 2026 preliminary budget includes an estimate for health center appropriations of $495,000 in the general fund. Auditors’ projection of health center expenditures for 2025 is approximately $1 million. The …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 2000-12
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … GENERAL MUNICIPAL LAW §§801, 806: There is no provision in article 18 of the General Municipal Law (§800 et seq.) … Municipal Law §806, however, a town board may require in its code of ethics that town board members abstain from …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 89-62
… This opinion represents the views of the Office of the State Comptroller at the time it was … on the issues discussed in the opinion. FIRE DISTRICTS -- Elections (signing multiple nominating petitions) ELECTIONS … petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is not prohibited from …
https://www.osc.ny.gov/legal-opinions/opinion-89-62State Agencies Bulletin No. 2313.1
… guidance on entering transactions for multiple pay periods in a single check date for Employees who have Hourly and Fee service in an Executive Branch Bargaining Unit. This Bulletin … LGS) based on years of qualifying service for employees in an eligible bargaining unit. Affected Employees: Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23131-longevity-service-payment-employees-eligible-bargaining-unitVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… and the required documentation. Petty Cash (Advance Account Code 59001) The petty cash advance account can be used for the following purposes: Provide … OSC requires Business Units to maintain for all advance account transactions (outlined below), OSC also requires …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesCUNY Bulletin No. CU-775.1
… Payroll Bulletin No. CU-775 Purpose: The purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) December 2023 Uniform Allowance Payment … eligibility criteria are affected. Background: Section 8 of the 2016-2021 Blue Collar Agreement between the City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-7751-cuny-december-2023-uniform-allowance-payment-and-modifiedDiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… future. As a result, the New York State Common Retirement Fund (Fund) has withdrawn the shareholder requests it had … Gold real estate investments, World Bank Green Bonds and private equity investments such as Invenergy, developers of a … around the globe that meet the Fund's risk and return requirements. Active Ownership: DiNapoli uses the Fund's …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsVillage of Hudson Falls – Information Technology (2025M-10)
… adequately secure and protect information technology (IT) systems against unauthorized use, access and loss? Audit … through October 8, 2024 to observe physical security over IT assets at the Village. Understanding the Program Village … the police department, that may contain personal, private or sensitive information (PPSI). 1 If an IT system is …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DiNapoli Releases Annual IDA Report
… Agencies (IDAs) reported 4,282 active projects with a record high total value of nearly $136 billion in fiscal … project values, which reached new highs in 2023 despite a modest decrease in the number of active projects,” DiNapoli … Public Authorities Reporting Information System. The data is not independently verified by the State Comptroller’s …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportExecutive Order - Financial Literacy
As State Comptroller I am committed to educating the public on financial literacy so New Yorkers experience the benefits of such efforts including sound personal finances and a greater understanding of State and local financial matters.
https://www.osc.ny.gov/files/about/pdf/executive-order-financial-literacy.pdfOpinion 96-16
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Property (use of proceeds from sale of) WATER DISTRICTS -- … of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, §10: A town may not, pursuant to either Town … 141; 1986 Opns St Comp No. 86-53, p 84; see also Municipal Home Rule Law, §10[1][ii][d][3]). Accordingly, since the town …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Optional Membership – Membership and Enrollment
… year basis; or Annual compensation less than the New York State’s minimum wage multiplied by 2,000 hours. Before July … is received by NYSLRS, as long as it is received on or after the hire date. If membership is optional but the … . Employees’ Right to Membership All employees of the State or of a participating employer, who are not mandatory …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membership