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State Comptroller DiNapoli Releases Municipal Audits
… Hills – Ballston Lake Youth Recreation Commission , Cayuga County Water and Sewer Authority , Chautauqua Utility … Recreation Commission – Financial Activities (Saratoga County) The treasurer did not maintain adequate accounting … did not establish pay rates for program employees. Cayuga County Water and Sewer Authority – Billings and Collections …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0Child Care and Development Block Grant – Federal Funding and New York
… The Child Care and Development Block Grant (CCDBG) (Assistance … 93.575) is the primary federal program that provides child care assistance to low-income working families. Funds … The Child Care and Development Block Grant CCDBG Assistance …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantNY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… of perspectives and experiences is an essential asset for institutional investors. I look forward to his … and Sly has already added to our work opening the doors for up-and-coming financial managers,” said Chief investment … Albany, N.Y. Prior to becoming a senior investment officer for the Fund’s Emerging Manager Program in 2020, McClearn …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorState Comptroller DiNapoli Releases Municipal Audits
… government audits has been issued. Town of Decatur – Town Clerk (Otsego County) Auditors determined the town clerk did not issue duplicate receipts for any collections … In addition the annual financial reports and tax cap forms were not filed, as required. As a result, the board was …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Citizens Hose Company – Board Oversight of Financial Operations (Ontario County) Auditors determined Citizens Hose Company did not have adequate controls in place to … officials. As a result of the audit, the former Citizens Hose Fire Company treasurer pleaded guilty to felony grand …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… and approved prior to payment. Auditors also found credit card claims, paid by wire transfers, were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 were not adequately supported. … January 2020, the vendor reimbursed the district for the lost revenue. In addition, the board did not adopt written …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0Town of Guilderland – Information Technology (2025M-61)
… Did Town of Guilderland (Town) officials adequately secure and protect information technology (IT) assets against … Did Town of Guilderland Town officials adequately secure and protect information technology IT assets against …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61State Agencies Bulletin No. 1378
… the payment eligibility dates noted above and who returned by 09/30/13 for the 2013 payment or 09/30/14 for the 2014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1378-2013-and-2014-uniform-maintenance-allowance-employees-fire-protectionOpinion 98-11
… AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment of real … on a Saturday, Sunday or holiday, the penalty-free period is automatically extended to the next business day and a real …
https://www.osc.ny.gov/legal-opinions/opinion-98-11State Agencies Bulletin No. 1977
… No. 1256 ) Effective April 2013, employee contribution rate is to be based on employees’ annual wage as required by … three (3) years of membership, employees’ contribution rate is based on annual pensionable salary from two years … When the query prompts for ‘Calendar Year,’ enter 2020. Charts within the ‘ Background ’ section above should be used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcDiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… who are the only directors up for election in 2025, bear responsibility for enabling inflated and poorly … proposal to repeal the company’s bylaw requiring a 3% ownership stake to file a shareholder derivative lawsuit against the company’s officers or directors. Tesla’s …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… budget authority between budgets within a single Business Unit. Each budget entry in the Budget Transfer Component must … budget entry types for Budget Transfers within a Business Unit: Apportionment – An apportionment is the movement of a … the budget bill does not specify 1) a particular business unit and department, such as those under the MSC01 business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitState Comptroller DiNapoli Releases Municipal Audits
… Exemptions Administration , Town of Shandaken , Village of Spencer , Village of Suffern and the City of Yonkers . "In … contributions for health insurance coverage. Village of Spencer – Board Oversight (Tioga County) The board does not … Tax Exemptions Administration Town of Shandaken Village of Spencer Village of Suffern and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… back to January 1, 2007 to determine Board-estimated replacement costs, January 1, 2020 to analyze reserve balance trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and the creation of a … for 2025 totaled $920,505 and the District’s vehicle capital reserve (Reserve) fund balance totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Town of Spencer – Disbursements (2025M-35)
… non-payroll disbursements? Audit Period January 1, 2023 – September 30, 2024 Understanding the Program The Town paid … a remaining credit balance of $8,700 with the vendor as of September 25, 2024.The use of credit accounts without Board …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Opinion 88-15
… insurance company) GENERAL MUNICIPAL LAW, §§800(3), 801: A village trustee who is also the comptroller of an insurance … from that company and the school district attorney had any of the powers or duties listed in General Municipal … 1988 John F. Forner, III, Esq., Attorney for Menands Union Free School District …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Comptroller DiNapoli Releases November Cash Report
… million higher than the latest projections (released Nov. 5) and $2.8 billion over initial projections from the … cash report include: Personal income tax receipts through Nov. 30 were $29 billion, representing an increase of $3.8 … previous year. Business taxes totaled $4.1 billion through Nov. 30 and were $35.7 million lower than last year. Other …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportState Agencies Bulletin No. 2209
… Affected Employees: All employees in Bargaining Units 05 represented by PEF who meet the eligibility criteria are … 190 of the Laws of 2023, which implemented the 2023 – 2026 Agreement between the State of New York and the Public … 03/28/2024 04/24/2024 Institution 1 Lag 04/04/2024 05/02/2024 Eligibility Criteria: Employees in Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2209-april-2024-increase-location-pay-and-mid-hudson-location-pay-employeesSUNY Bulletin No. SU-319
… must provide each SUNY campus with the query results for review of the ‘two-year look back’ salary, and … Date fields. Enter employees’ date of membership into Election Date field. Carry the same election date forward from previous page. Enter employees’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planState Comptroller DiNapoli Releases Municipal & School Audits
… total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the transparency of village financial operations was compromised, and taxpayers were not assured the board was … city’s eight union collective bargaining agreements have expired or will expire soon and the city could face …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-audits