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Opinion 95-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … attorney); (use of tax moneys to obtain storage space for records); (use of tax moneys to pay for improvement to fire … benevolent association is governed by a special act of the State Legislature and is authorized to receive direct payment …
https://www.osc.ny.gov/legal-opinions/opinion-95-26City of Fulton – Audit Follow-Up (2021M-184-F)
… did not maintain complete, up-to-date capital projects records for each project. The Council did not approve capital … not properly close out 279 of 308 capital projects. The records included completed projects that date back to 1987. … officer responsible for maintaining the City’s financial records including capital projects. Results of Review Based …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fApalachin Fire District – Oversight of Financial Operations (2013M-25)
… Apalachin Fire District is a district corporation of the State, distinct and separate from the Town of Apalachin and … the required annual financial report with the Office of State Comptroller. The Board does authorize each claim for … auditor to perform an annual audit of the Treasurer’s records. Key Recommendation There are no recommendations for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… accompanied by bank statements or bank reconciliations. Records were incomplete because deposits were not recorded in … filed an annual financial report with the Office of the State Comptroller since the fiscal year ending December 31, … files the annual financial report with the Office of the State Comptroller within 60 days after the close of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379DiNapoli Calls for Improvements to Capital Planning Process
… Over the past 10 years, New York spent an estimated $81.7 billion – including tax … fiscal year, according to a report released today by State Comptroller Thomas P. DiNapoli. The report, which reviews New York's capital spending over the past decade and plans …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processOpinion 2001-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … by the village that are related to his or her village employment. Although the disclosure requirements of section … that pertain to matters relating to his or her village employment. You ask whether a member of a town board who also …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Personal Income Tax Refunds
… appropriate and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… New York City's Administration for Children's Services (ACS) … with managing their care and are safe from harm." In New York City, ACS is responsible for ensuring the safety of … There were nearly 9,000 children in foster care in New York City in city fiscal year 2017. DiNapoli's auditors …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenState Agencies Bulletin No. 2448
… is lapsing on 09/15/2026, agencies will need to insert a new row into PayServ on the Department Budget Table USA with … pools in PayServ: Chart of Accounts | Office of the New York State Comptroller Questions: Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2448-sfs-chartfield-strings-payserv-09152026-09302026-lapse-datesOpinion 89-65
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … where an interest is prohibited solely by reason of employment as an officer or employee of a firm if (1) the … provisions. Also, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-89-65College at Purchase – Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesDivorce – New Career Plan for ERS Tier 1 Members
… New Career Plan information for ERS Tier 1 members covered by …
https://www.osc.ny.gov/retirement/publications/1504/divorceEmployer E-News Archive — 2025
… Reporting Save Time Submitting Salary Explanations New Warning Message in Enhanced Reporting Maximize Your … Payments Elected & Appointed Officials Reminder Make Sure New Members Designate Beneficiaries Online Set Up Your … Have Already Made the Switch April 2025 Reminder: New Contribution Rates for Tier 6 Members Effective 4/1 Get …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025Employer E-News Archive — 2024
… Officials Reminder Hiring Seasonal Employees Make Sure New Members Designate Beneficiaries Online Set Up Your … Switch May 2024 E-News was not sent in May. April 2024 New State Budget Affects NYSLRS Benefits: Here’s What You Need to …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2024Employer E-News Archive — 2026
… Elected and Appointed Officials Reminder Make Sure New Members Designate Beneficiaries Online Most Employers … Switched to Enhanced Reporting Special Edition—July 2026 New Laws Affecting NYSLRS Benefits: Here’s What You Need to … Rate Increased Overtime Limits for Tier 5 and 6 Members New Laws May Impact Employer Contributions June 2026 E-News …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2026Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… Fire District is a district corporation of the State, distinct and separate from the Town of Hardenburgh in … are not sufficient to ensure that the Treasurer properly records and reports cash disbursements and receipts. Not all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (2022-N-6)
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with Samaritan Daytop Village, Inc. (Samaritan) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n6.pdfSeaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
Determine whether the Seaford Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/seaford-s9-21-36.pdfGreenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
Determine whether the Greenport Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greenport-s9-21-30.pdfDover Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-27)
Determine whether the Dover Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/dover-s9-21-27.pdf