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Town of Jasper – Financial Management (2015M-150)
… and better monitor financial activity throughout the year. Develop a plan for the sewer fund to repay the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Town of Pierrepont – Fiscal Stress (2014M-314)
… five-member Town Board, is located in St. Lawrence County and has a population of approximately 2,600. Budgeted … for 2014 are approximately $572,000 for the general fund and $1.17 million for the highway fund. Key Findings The … has not developed a comprehensive multiyear financial and capital plan. Key Recommendations Adopt a policy setting …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of Ellicott – Justice Court (2015M-111)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period … oversight. As a result, the full-time Court clerk was able to manipulate Court records and admitted to embezzling funds. Neither the Justices nor the Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Town of Ellery – Justice Court (2014M-269)
… Purpose of Audit The purpose of our audit was to examine the Justice Court’s financial activity for the … processes with minimal oversight, which allowed her to manipulate the financial records and apparently … are prepared monthly and maintain an accurate, up-to-date list accounting for bail and other moneys received. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Town of Milford – Financial Condition (2013M-355)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … recurring revenues. The Board used unexpended fund balance to finance the Town’s increasing expenditures. The Board did … used an interfund transfer from the town-wide general fund to finance operations for the part-town highway fund in 2013. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Town of German Flatts – Fiscal Stress (2015M-217)
… The Town of German Flatts is located in Herkimer County and has a population of approximately 13,000. The Town is … million. Key Findings The Board did not adopt realistic and structurally balanced budgets. The Board did not adopt a … has not developed a comprehensive multiyear financial and capital plan. Key Recommendations Ensure that budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Town of Afton – Budgeting Practices (2013M-304)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices for the period January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Town of Allegany – Financial Management (2015M-103)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s financial management practices for … million. Key Findings The Board did not review the budget-to- actual status reports the Comptroller provided. The Board … As part of its official meetings, routinely review budget-to-actual status reports to ensure the timely monitoring of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103Town of Caledonia – Financial Management (2013M-363)
… Purpose of Audit The purpose of our audit was to review the Town’s management practices for the period … Supervisor did not provide each Board member with budget-to-actual reports to monitor the budget throughout the year. The board did not …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363CUNY Bulletin No. CU-810
The purpose of this bulletin is to provide agencies with instructions for processing the CUNY rate increases for the Locksmith Title
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-810-cuny-retroactive-rate-increases-locksmith-skilled-tradeDepartment of Transportation Bulletin No. DOT-46
… Purpose: The purpose of this bulletin is to provide the Department of Transportation with … payment will be made in a separate check regardless of when it is paid. A separate check will be issued with the … Checks: When a valid payroll check is undeliverable due to the agency’s inability to locate the employee, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-46-2025-call-out-response-payment-fiscal-year-2024-2025New York State Common Retirement Fund
The New York State Common Retirement Fund holds and invests the assets of the New York State and Local Retirement System
https://www.osc.ny.gov/common-retirement-fundOutreach Events
… as abandoned property. Date Event Address County May 2025 May 8, 2025 9:30 am - 1:30pm Westchester County 57th Annual …
https://www.osc.ny.gov/unclaimed-funds/outreach-eventsState Police Bulletin No. SP-247
… The purpose of this bulletin is to provide the Division of State Police with instructions for processing the 2025 Education Payment. Affected Employees: Employees of the … Record Effective Date of Inserted Additional Pay Row NY OT Effective Date Payment Amount Earnings End Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-247-2025-state-police-education-paymentComptroller DiNapoli Releases Municipal Audits
… assets. Although the treasurer verbally updates the board on bank balances at the monthly meetings, he does not provide …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Releases August Cash Report
… August projections, according to the monthly state cash report issued today by State Comptroller Thomas P. … period was $473.2 million below projections. “The state’s cash position has improved further in recent months, largely … Financial Plan projection. Other findings from the August cash report include: Personal income tax receipts through the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportOpinion 93-11
… Indebtedness" (meaning for purposes of General Municipal Law, §109-b[6][c]) GENERAL MUNICIPAL LAW, §109-b(6)(c); LOCAL FINANCE LAW, §104.00: The term "outstanding indebtedness" as used in …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Opinion 91-5
… Haight v Brown , 169 AD 695, 155 NYS 564, affd 216 NY 674, mot for rearg den 216 NY 743; cf . NY Const, art 8, §9, which …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 89-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. FEES -- Exemption From (housing authority) PUBLIC …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 89-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-89-6