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Town of Covington – Town Supervisor (2013M-371)
… to review the Supervisor’s financial records and reports for the period January 1, 2012 through November 13, 2013. … elected members The Town’s 2013 budgeted appropriations for all funds totaled $755,985. Key Findings Due to the poor … periodically submit the bank reconciliations to the Board for its review. Ensure that the Supervisor submits detailed …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Village of Montgomery – Audit Follow-Up (2021M-50-F)
… – Board Oversight of the Treasurer’s Office (2021M-50), released in July 2021. The audit determined that the …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fDiNapoli and DA Carney: Owner of Medical Transport Company Sentenced to 3 to 9 Years in Prison for Stealing $700,000 from Medicaid Program
… The owner of a Schenectady County medical transportation company today was sentenced to serve three to nine years in state prison and pay restitution of … Dagostino announced today. Muhammad Adnan Saeed, 40, owner of Sublime Medical Transportation, pleaded guilty to …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-and-da-carney-owner-medical-transport-company-sentenced-3-9-years-prison-stealing-700000Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… Revenue Enhancement Ideas Cash Management for Local …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsPhotos: State Comptroller DiNapoli Visits Wyoming County Farm
… produces milk, as well as corn, alfalfa, wheat and oats. "Farms such as Silver Meadows provide jobs and critical tax … food," said DiNapoli. "As successful as New York's 35,000 farms have been, however, they are also facing unprecedented … Also today, DiNapoli released a report showing New York's farms generated $4.8 billion in revenue, with 15 products – …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmSuffolk County Community College - Information Technology (2018M-130)
… do not match current employees. Four network user accounts with unnecessary administrative permissions and 131 financial and student information system user accounts with questionable permissions. Employees responsible for … website are not required to attend cybersecurity training. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Nesconset Fire District – Length of Service Awards Program (2014M-317)
… Purpose of Audit The purpose of our audit was to determine if employees properly earned length of service award program (LOSAP) credit for the period … Nesconset Fire District Length of Service Awards Program 2014M317 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, … Town of Edmeston Supervisors Records and Reports 2017M13 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… of her duties. Because the Board had not defined the rate or percentage of health insurance premiums that retirees must … incompatible financial duties performed by the bookkeeper, or provide additional oversight such as ensuring cancelled … checks are for authorized purposes. Define the rate or percentage of health insurance premiums that retirees must …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Town of Marbletown – Financial and Capital Planning (2017M-234)
… and capital needs, including the replacement of vehicles and equipment, infrastructure or the aging highway … resources are available to provide funding for replacing vehicles, equipment and infrastructure. Develop a fund …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… January 1, 2015 through March 31, 2017. Background The Town of Moreau is located in Saratoga County, and the Village … Town of Moreau Budgeting and Multiyear Planning 2017M185 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… of nonpayroll transactions. The Business Manager has full administrative rights to the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Payroll Bulletins PBulletins
… View bulletins available for payroll officers to inform them of important changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletinsOpinion 88-9
… facilities. Prior to such delegation, the town board must call and conduct a public hearing on the increase or … may be initiated without petition, the town board shall call a hearing in the manner provided by article 12 of the … and estimate have been completed, the town board then must call a public hearing and cause a notice of hearing to be …
https://www.osc.ny.gov/legal-opinions/opinion-88-9State Agencies Bulletin No. 1863
… to SFS so that these are received, audited, and paid no later than December 10, 2020. Questions Questions … State Agencies Bulletin No 1863 Year End Procedure for Taxable Employee Expense …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1863-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1960
… to SFS so that these are received, audited, and paid no later than December 9, 2021. Questions Questions regarding … State Agencies Bulletin No 1960 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsYour Record of Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… As of January 1, 2016, when you begin a new or subsequent term of office, you are required to complete a three-month … include duties performed outside normal business hours as long as they are work-related. See examples of Work-Related … vacation, your ROA should be three months and two weeks long. Failure to complete an ROA will result in the …
https://www.osc.ny.gov/retirement/members/ea-officials/your-record-activitiesState Agencies Bulletin No. 1805
… Purpose The purpose of this bulletin is to notify agencies of an automatic Dues increase. Affected Employees Employees … The purpose of this bulletin is to notify agencies of an automatic Dues increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1805-new-york-state-correctional-officers-police-benevolent-association-0Opinion 94-33
… actually performing service" in the protection of life and property from fire and other emergency (see General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Opinion 91-42
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DEPARTMENT -- Villages (authority to … 91-12, p 32). Therefore, they are not required to be held in the custody of the village treasurer pursuant to Village … Law, §119-n). As to the village's home rule power in this instance, we note that villages are authorized to …
https://www.osc.ny.gov/legal-opinions/opinion-91-42