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Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)

… for 1,325 towns and villages determined to be less reliant on AIM. At that time, the State established AIM-Related … of Ateres (Sullivan County) was incorporated as a village on March 5, 2024, after the creation of the AIM program, and … Find information on Aid and Incentives for Municipalities AIM …

https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tma

Syracuse City School District – Information Technology (2025M-129)

… or plan to initiate corrective action, and their response is included in Appendix B. We conducted this audit pursuant … posted on the District’s website for public review. 1 PPSI is any information to which unauthorized access, disclosure, …

https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129

Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance

To determine if the Department of States Division of Cemeteries sufficiently monitors notforprofit cemetery corporations to ensure fiscal stability and adequate facility maintenance

https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance

Selected Aspects of Incident Intake and Investigation

… Purpose To determine whether the Justice Center for the Protection of People With Special Needs (Center) met its responsibility to operate a hotline, … period July 1, 2013 through May 16, 2016. Background The Center was established by the Protection of People With …

https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigation

State Agencies Bulletin No. 1127

To inform agencies of the process for handling the late submission of Form AC230 Report of Check Return For Refund Or Exchange and the impact on employees 20

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012

State Agencies Bulletin No. 1214

… appropriations. Affected Employees Employees who have a salary refund (AC230) submitted and processed after the … AC230s received by January 4, 2013 will be reflected in the employee’s 2012 Form W-2 and the agency appropriation … funds (constructive receipt).As a result, when an AC230 is received after the January 4, 2013 deadline, the employee …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013

Management and Maintenance of Non-Revenue Service Vehicles

… non-revenue service vehicles receive scheduled preventive maintenance, are safeguarded, and are properly disposed of at … than customer transportation, such as supervisory and maintenance functions. The estimated value of the vehicles … facility, respectively, under the Office of Central Maintenance Facilities, and are responsible for managing the …

https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehicles

State Comptroller DiNapoli Releases Municipal Audits

… that the treasurer did not receive surplus money from a referee after the sale of foreclosed property on April 1, …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1

DiNapoli: Fiscal Stress May be Looming for Glens Falls

… The city of Glens Falls’ financial condition has declined due to … the burden on the tax-paying citizens of the city of Glens Falls,” Mayor John Diamond said. DiNapoli’s report noted, over the past decade, Glens Falls’ revenue has not kept pace with expenditures. …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-falls

Opinion 94-12

… maintain and operate, with the lessee's own funds, a building on the vacant land, subject to applicable zoning, building code or other similar requirements. This is in reply … at its own expense, to construct, maintain and operate a building on the property. Town Law, §176(14) authorizes a …

https://www.osc.ny.gov/legal-opinions/opinion-94-12

Opinion 2006-4

… for this purpose in General Municipal Law §10(1)(h) to mean: [A]n irrevocable letter of credit issued in favor of … of General Municipal Law §10, a “bank” is defined to mean a national banking association (see 12 USC §21 et seq .) …

https://www.osc.ny.gov/legal-opinions/opinion-2006-4

Opinion 91-21

… order that the fees be paid directly to the county. We express no opinion, however, on whether the treatment of the …

https://www.osc.ny.gov/legal-opinions/opinion-91-21

Operational Advisory No. 6

… Subject: Lapsing Notice and Reminders Guidance: The Office of the State … Lapsing Notice and Reminders …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-reminders

Village of Tannersville – Water Department Operations (2016M-417)

… The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417

IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants

… discounts on payments to vendors under the Procure to Pay Initiative (P2P) and still remain in compliance with the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overview

Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)

Town of Grafton Internal Controls Over Claims Auditing 2013M133

https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133

Special Accidental Death Benefit – New Career Plan

… that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your … surviving spouse. If the surviving spouse receiving the special accidental death benefit dies, this benefit will be … if they are students, until the age of 23. The Benefit The special accidental death benefit is a pension equal to your …

https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefit

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