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Opinion 95-15
… a manner which will work hardship or injustice (see, e.g., Freeman v Kiamesha Concord Inc. , 76 Misc 2d 915, 351 NYS2d … for library purposes and, hence, reflected in the separate statement of library taxes on school tax bills. In our view, …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Reporting Regulation for Elected or Appointed Officials
… appointed officials who work for a participating employer of the retirement system and are required to be reported to the retirement system. (a) Record of work activities. (1) Except as otherwise provided in this … in an employer’s time keeping system that consists of a daily record of actual time worked and time charged to …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsDiNapoli Releases Economic Report on Greater Flushing Area
… P. DiNapoli. “The COVID-19 pandemic took a heavy toll on greater Flushing, but jobs are coming back to the area … in 2019. Pandemic Underscored Challenges The pandemic hit Queens harder than any borough and devastated the greater … Specifically: The leisure and hospitality sector was hit hardest, with the highest rate of job loss for the last …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-areaSUNY Bulletin No. SU-161
… Purpose To provide agencies with reporting instructions. Affected Employees Employees … To provide agencies with reporting instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrws25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… age. “Creditable service” is: Service as a firefighter or police officer under a 20- or 25-year plan; Service as a member or officer of the New York State Police; Service in the Regional State Park Police; Service in the U.S. military, as specified by law; or …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Village of Ilion – Information Technology (2015M-34)
… 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and Frankfort, Herkimer County, … experienced two information technology (IT) incidents in 2014 initiated by falsified email messages with a malware …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… financial condition and its accountability over the water and sewer funds for the period June 1, 2012 through May … classify the amounts due to the general fund from the water and sewer funds. For the fiscal year ending May 31, 2013, the water and sewer funds owed the general fund $440,974. For the …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… is separate and distinct from the Town and is governed by an elected five-member Board of Commissioners. … prior to payment and ensure that all checks are signed by the Treasurer, as required by law. Appoint only one person as Treasurer. Consider …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingWyandanch Union Free School District – Budget Review (B21-7-1)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Town of Stratford – Supervisor’s Records (2013M-11)
… the professional services of an independent public accountant to perform an audit of the records. Key … year, or engage the services of a certified public accountant or public accountant to conduct the audit. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of Westhampton Beach … officials have not developed formal IT policies for user access, and the Board has not developed a formal … review the financial software audit logs to monitor user activity, including the potential threat of unauthorized …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Jersey metropolitan area that did not have any apparent real estate experience. We also found that the terms and … Conduct site selection reviews and cost analysis for real estate transactions and ensure transparency in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… 60 days in jail, five years probation and ordered to pay full restitution of $50,000 to the village. “Too many public … to her husband and used village funds to date on Match.com. She was able to do so because village officials provided …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… to the residents of the Altona Fire District, is governed by 13 officers elected by Company members. During our audit period, deposits totaled … timely manner. Ensure that all disbursements are supported by adequate documentation and are for appropriate Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mComptroller DiNapoli Releases Municipal Audits
… submit monthly reports to the state Justice Court Fund on time. Village of Perry – Water Accountability (Wyoming County) Village officials do not have written procedures for reconciling the water produced by the village’s water system, as measured by …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… Auditors determined the board underestimated revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 (13.1 percent) over the past five … The 2018-19 levy exceeded the calculated limit of $331,470 by $65,143. City of Syracuse – Water System Cybersecurity …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsOrleans County – Court and Trust Funds (2024-C&T-6)
… Additionally, in certain circumstances, 2 funds from estates are entrusted to the Treasurer for safekeeping by …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6State Agencies Bulletin No. 1353
… income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s … are informed of the taxability upon enrollment in the program. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1353-certification-licensure-and-exam-fee-reimbursement-clefr-2014Town of Hurley – Transfer Station Collections (2024M-132)
… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and … a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. … of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140