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Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and l Reported the results of the … year AFRs were prepared and filed as required by New York State General Municipal Law (GML) Section 30. Report the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Town of Butler – Highway Asset Accountability (2024M-115)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Ardsley Union Free School District – Financial Management (2024M-13)
… reserve balances circumvents the statutory limit on surplus fund balance and lacks transparency. As a result, the District levied more taxes than needed to fund operations. The Board and District … corrective action. Appendix B includes our comments on the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… Green Acres project has drawn noticeable criticism in the community,” said DiNapoli. “Several local elected officials, … Acres Mall project. The review of the Hempstead IDA will center on compliance with policies and procedures related to …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectMontauk Fire District – Board Oversight (2024M-117)
… District’s financial or length of service award program (LOSAP) records have not been performed since 2019. The … 2023 that were not authorized by the Board. The District’s LOSAP point system was inconsistent with New York State … inhibiting volunteer firefighters’ ability to earn LOSAP service credit. Key Recommendations Ensure an external …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Stay Informed – Special 20- and 25-Year Plans
… and apply for retirement. Review your Member Annual Statement carefully and notify us of any errors promptly. …
https://www.osc.ny.gov/retirement/publications/1517/stay-informedVillage of Almond – Transparency of Fiscal Activities (S9-24-14)
… - pdf] Audit Objective Determine whether the Village of Almond (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, … 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
Determine whether the Village of Herkimer Village ClerkTreasurers maintained complete accurate and uptodate financial records and reports
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Town of Ripley – Town Clerk Collections (2024M-139)
… accurate manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, the longer … remain unremitted, the longer they are not available for Town operations. Our audit determined that the Clerk did …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Village of Montgomery – Audit Follow-Up (2021M-50-F)
… [read complete report – pdf] | [read complete 2021 report – pdf] Purpose … of the Mayor and four trustees. The Board is responsible for the oversight and general management of Village financial … Treasurer is the chief fiscal officer and responsible for the Village’s day-to-day financial activities, which …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fOther Bulletin No. 60
… Job Rate in the SCF M/C position is entitled to job rate credit for service in the non-M/C position. The agency must … checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree … be displayed on the employee’s paycheck stub or direct deposit advice using the appropriate Earnings Description and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-60-april-2021-state-university-construction-fund-scfOther Bulletin No. 59
… Job Rate in the SCF M/C position is entitled to job rate credit for service in the non-M/C position. The agency must … ARO must be entered. Please refer to Payroll Bulletin No. 1893 for more information. Agencies must continue to use … be displayed on the employee’s paycheck stub or direct deposit advice using the appropriate Earnings Description and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-59-april-2020-state-university-construction-fund-scfOpinion 2008-6
… or welfare benefits and employer contributions to pension or annuity funds. Overtime, holiday and shift …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 93-17
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … appropriation of current funds when bonds may be issued) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits … §§17, 17-a; EDUCATION LAW, §521(2): The issuance of bonds by a non-city school district is subject to a mandatory …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 92-43
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Policies and Procedures … and Duties (authority to require prior board approval in procurement policies and procedures) HIGHWAY LAW, §§140, … Municipal Law, §104-b. The town board may not, however, in these policies and procedures supersede any other …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 90-57
… under a fire protection contract, the parties may take account of the cost to the village of funding a service award … payable under the contract, the parties have taken into account the cost to the village of a service award program … village (see General Municipal Law, §209-d), may take into account the cost to the village of funding a service award …
https://www.osc.ny.gov/legal-opinions/opinion-90-57State Agencies Bulletin No. 2096.1
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20961-reallocation-nursing-titlesState Agencies Bulletin No. 2096
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2096-reallocation-nursing-titlesComptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Capital Region BOCES Skaneateles Central School District and the Tuckahoe Union Free School District
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Medicaid Program – Improper Medicaid Payments to a Transportation Provider
… those recipients who are unable to obtain transportation on their own. Medicaid reimbursement for medically necessary …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-provider