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Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… financial reports. The bookkeeper did not prepare bank reconciliations for the health savings checking account. The current Supervisor made … annual and monthly financial reports. Ensure that proper bank reconciliations are prepared for each Town bank account. …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99City of Olean Housing Authority – Board Oversight (2016M-93)
… Background The City of Olean Housing Authority is located in the City of Olean, Cattaraugus County. The Authority, … or procedures to monitor its consultant’s performance in administering the Authority’s Capital Fund Program (CFP), … with the brokerage firm that assists the Director in managing the Authority’s investment activities. Key …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… Purpose of Audit The purpose of our audit was to review the Town’s tax relief rebate program for the period August 1, … The purpose of our audit was to review the Towns tax relief …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Carmel – Selected Financial Activities (2015M-201)
… audit was to examine selected Town financial activities for the period January 1, 2014 through June 30, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 are approximately $43 million. Key Findings Staff … were unaware that gasoline worth $51,900 was unaccounted for. Staff routinely circumvented the Town’s purchase order …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… July 8, 2014. Background The Town of Barre is located in Orleans County and had a population of 2,025 as of the … with which the Board contracted to assist the Supervisor in fulfilling his financial duties. The Town’s financial … transfers and the transfers were not always repaid in a timely manner. Board minutes contained no evidence that …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Town of West Seneca – Audit Follow-Up (2019M-195-F)
… Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in … our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), … The purpose of our review was to assess the Town of West Senecas Towns progress as of December 2024 in …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fState Agencies Bulletin No. 344
… Purpose To explain the procedure for the annual review of employees … Income Credit (EIC). Affected Employees Employees eligible to receive advance Earned Income Credit payments for 2003. … eligible for advance payment of Earned Income Credit to file a new W-5 "Earned Income Credit Advance" certificate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditSchodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… [read complete report – pdf] Audit Objective Did the Schodack Landing Fire District No. 1 (District) Board of Commissioners (Board) properly audit claims? Audit Period January 1, 2024 – August 31, 2025 Understanding the Audit Area An effective audit of claims is often the last …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/schodack-landing-fire-district-no-1-claims-auditing-2026m-17Credit for Previous or Military Service – Article 14 Benefits
… previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time … before that employer elected to participate in the Retirement System. To receive this credit, you must earn at … in New York State, your service may be recredited and your date of membership and tier changed. If your previous …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceOpinion 99-5
… district may enter into a contract pursuant to section 256(1) of the Education Law with a cooperative library system … of the school district approve the annual appropriation. 1 Section 256(1) of the Education Law provides that: [ a]ny authority named …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Member Contributions
… 30 years of service. Exceptions for PFRS: Members enrolled in a retirement plan limiting the amount of creditable … link. Members whose rates have changed will sort to the top of the table with an As of Date of 04/01/2026. Please … A new Tier 6 member’s contribution rate is based on the projected annualized wage you provided when you enrolled …
https://www.osc.ny.gov/retirement/employers/member-contributionsState Agencies Bulletin No. 516
… through the Payroll System using the Time Entry page or on a Standard Voucher. Standard Vouchers are to be used to … allowance provided the employee returned to the payroll by March 31, 2004. Eligible employees on Military Stipend as … the allowance provided the employee returns to the payroll by March 31, 2005. Eligible employees on Military Stipend as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/516-csea-2003-and-2004-work-related-clothing-allowances-bargaining-units-03DiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… according to a report released today by State Comptroller Thomas P. DiNapoli. “Reliable, high-speed internet is a … lacking true competition in the marketplace," said Rep. Antonio Delgado (D-19th Congressional District) . "The …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandDiNapoli Releases Report on Environmental Funding in New York State
… constrained funding since 2003 while its responsibilities have grown, according to a report released today by New York … up contaminated sites. Since 2003, several new programs have been added to the agency’s list of responsibilities. … Waste Oversight and Assistance Account – combined have been subject to sweeps in excess of half a billion …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateMany New Yorkers Struggle to Pay for Housing
… Too many New Yorkers are burdened by high housing costs, according to a report released today by State Comptroller Thomas P. … “The high cost of housing can force some New Yorkers to go without basic necessities or to be evicted. This is a … Too many New Yorkers are burdened by high housing costs according …
https://www.osc.ny.gov/press/releases/2019/06/many-new-yorkers-struggle-pay-housingDiNapoli: Regional Land Banks Fighting Urban Blight
… State Comptroller DiNapoli today released a report on the progress regional land banks are making in helping communities fight blight and … State Comptroller DiNapoli today released a report on the progress regional land banks are making in helping …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… Former Wallkill Fire District board chair Michael Denardo was sentenced today in Ulster County Court for stealing nearly $240,000 from the district, State … checks and balances. I thank District Attorney Carnright for bringing Mr. Denardo to justice and helping us recoup the …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of N.J. Man Implicated in Theft of $78,000 in New York State Pension Benefits
… The case was handled by Assistant Attorney General Christopher Baynes of the Public Integrity Bureau. The …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-announce-sentencing-nj-man-implicated-theft-78000-new-york-stateDiNapoli: Former West Hurley Fire District Chief and Chairman Charged in Corruption Probe
… The former West Hurley Fire District chief and a current fire … 52, and Michael "Bucky" VanValkenburgh, 44, both of West Hurley, were charged with Corrupting the Government and … "First, I want to thank all the constituents in the West Hurley Fire District who spoke up and brought this …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-former-west-hurley-fire-district-chief-and-chairman-charged-corruption-probeDiNapoli: Village Fiscal Stress Declines Again
… Thomas P. DiNapoli's Fiscal Stress Monitoring System has identified nine villages in New York in some level of fiscal stress in 2016. Three villages were designated in … in fiscal stress. "This is the second year fiscal stress has declined in villages and the first year without a village …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-again