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Opinion 90-33
… that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (power to appoint officers and employees) … LAW, §4-400(1)(c), (h): In the absence of the village mayor at a village board meeting, the deputy mayor has the power to appoint village officers and …
https://www.osc.ny.gov/legal-opinions/opinion-90-33State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … Town of Carrollton , Forks Fire District #3 , City of Long Beach and the Montezuma Volunteer Fire Department . "In today's fiscal climate, … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0Office for People With Developmental Disabilities Fuel Card
… made on State-issued WEX Bank fuel credit cards (WEX card) by Metro New York Developmental Disabilities State … of our examination was to determine whether the WEX card purchases were for legitimate business purposes. … disabilities. Officials typically assign a WEX card to each fleet vehicle but provide employees their own …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardAdministration of Self-Insured Workers’ Compensation Plans
… Staten Island Railway), MTA Bus Company, and Triborough Bridge and Tunnel Authority. The audit period was from July … – New York City Transit, MTA Bus Company, and Triborough Bridge and Tunnel Authority – are self-insured and administer …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansDiNapoli: State Pension Fund Adds Another $20 Million to Investing in New York Program
… solid investment returns for the state pension fund and has supported thousands of local jobs. Our latest $20 … to Tribeca will help successful startup companies grow and expand." The In-State Program, which was designed to … The In-State Program has $490 million available to invest and is always looking for opportunities that meet the Fund's …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-state-pension-fund-adds-another-20-million-investing-new-york-programCost-Saving Ideas: Legal Requirements
… Cash Management for Local Governments General Municipal Law (GML) Section 10 … funds electronically, subject to conditions. Section 99-b allows the governing board of a local government to … purchase contracts for the acquisition of equipment, machinery and apparatus. The Office of the State Comptroller …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsXIX.2 Overview – XIX. Project Costing (PCIP)
… to establish a new Project. Please see SFS Coach, Training Material, JAA-PPM101-035 Create Projects for Federal Grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2-overviewFire Island Union Free School District – Leave Accruals (2015M-289)
… Fire Island Union Free School District Leave Accruals 2015M289 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289State Agencies Bulletin No. 2421
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s … the April 2026 CSEA LLS payment, eligibility changes due to the implementation of the Longevity Service Payment and to … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2421-april-2026-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 2422
… inform agencies of OSC’s automatic processing of the April 2026 PEF LLS payment, eligibility changes due to the … 190 of the Laws of 2023, which implemented the 2023-2026 Agreement between the State of New York and the PEF, … LLS eligibility criteria. Effective Dates: The April 2026 LLS Payment will be processed in separate paychecks on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2422-april-2026-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 2330
… inform agencies of OSC’s automatic processing of the April 2025 PEF LLS payment, eligibility changes due to the … Service Payment (Earnings Code LGS), effective April 2025, there will be no newly eligible employees receiving a … LLS eligibility criteria. Effective Dates: The April 2025 LLS Payment will be processed in separate paychecks on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2330-april-2025-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 2331
… inform agencies of OSC’s automatic processing of the April 2025 CSEA LLS payment, eligibility changes due to the … 361 of the Laws of 2022, which implemented the 2021-2026 Agreements between the State of New York and the CSEA, … LLS payment during 2025-2026 : Leave of Absence/Preferred List on 03/31/2025: An employee who otherwise qualifies for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2331-april-2025-civil-service-employees-association-csea-longevity-lump-sumComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… to have been used for center activities, including: patio furniture, baby items, wine, office furniture and computer equipment; On the day before the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillState Comptroller DiNapoli Releases School District Audits
… the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement … FSA, DCAP and HRA in a timely manner. East Rochester Union Free School District – Procurement (Monroe County) District … in their original format, intact, in a directory or filing system to maintain the records’ integrity, as required. They …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsVillage of Fredonia – Financial Condition (2025M-149)
… [read complete report – pdf] Audit Objective Did the Board of Trustees (Board) of the Village of Fredonia (Village) routinely monitor … – August 21, 2025 Understanding the Audit Area A village board should actively monitor financial operations to ensure … Did the Board of Trustees Board of the Village of Fredonia Village …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149Monitoring of Select Programs (Follow-Up)
… to older adults who need assistance to maintain their independence at home. Examples of services offered by both …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followState Comptroller DiNapoli Releases School District Audits
… Medicaid-eligible who received speech, occupational or physical therapy services during 2019-20. Had these services been … as a result of missed punches totaling approximately 250 hours or $4,400. Timecard adjustments totaling $3,130 were …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Hebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the Hebrew Academy for Special Children, Inc. (Hebrew Academy) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Hebrew Academy’s CFR for the fiscal year ended June 30, 2017 and …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manualLifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… $31,313 in ineligible expenses, including $21,083 in taxi fares to transport parents and their children to Lifeline for … Lifeline used an allocation methodology that was neither fair nor reasonable to allocate $24,337 of its plant …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manual