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Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… adequate oversight of the Village’s financial operations for the period August 1, 2013 through September 3, 2014. … seven-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $3.3 million. … Findings The Clerk-Treasurer uses one disbursement account for all funds except payroll and did not perform bank …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Town of Friendship – Water Accountability (2013M-281)
… water loss for the period January 1, 2012 to August 12, 2013. Background The Town of Friendship is located in … water loss for the period January 1 2012 to August 12 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of Argyle – Town Clerk and Budgeting (2012M-231)
… only and the monthly credit card statements are included with the monthly claims to be audited prior to payment. … revenues in the town-outside-village funds in compliance with statute. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Forms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and Debt Services [pdf] Audit Committee Charter Template … - Form AC971 [pdf] For use by counties, towns, villages and cities having a population of less than 125,000 … Forms and Templates …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesState Comptroller DiNapoli Releases Municipal Audits
… In addition, the board did not audit and approve $14,000 debit card purchases before payment. Town of Fort Covington – …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… with the law and use a competitive request for proposal (RFP) process when contracting for the annual audit. Auditors …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Travel Advisory No. 3
… The key updates are as follows: Effective 2/22/2024 Travel Status When an employee is on assignment at a work location … Loss Damage Waiver Insurance (LDW) and up to $1M Extended Liability Insurance Coverage. In the event of an accident, to be eligible for an insurance claim, the employee renting the car must report the accident …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateDiNapoli: New York City's Tech Sector Is Booming
… "New York City has become one of the most important tech hubs in the country," said DiNapoli. "This industry has … of the public and private sectors working together to support economic growth." "We are working every day to make … state increased by 7 percent (10,200 jobs). By 2014, the number of jobs in New York City's tech sector had surpassed …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-new-york-citys-tech-sector-boomingNew York State Comptroller DiNapoli: Wall Street Profits Rose in 2018, But Bonuses Fell
… “Profits grew in 2018 and have nearly doubled since 2015. Bonuses declined in 2018, but the average bonus was still … 2007. DiNapoli’s office releases an annual estimate of bonuses paid to securities industry employees who work in New York City during the traditional bonus season. Bonuses paid by firms to their employees located outside of …
https://www.osc.ny.gov/press/releases/2019/03/new-york-state-comptroller-dinapoli-wall-street-profits-rose-2018-bonuses-fellOpinion 97 - 12
… OF INTEREST -- Employment Contracts (planning board secretary as employee of engineer who appears before the board) -- Engineering Services (planning board secretary as employee of engineer who appears before the … LAW, §§801, 805-a: An arrangement whereby the recording secretary of the town planning board is employed by a …
https://www.osc.ny.gov/legal-opinions/opinion-97-12What is a Defined Benefit Plan?
… by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … However, the biggest contributor to your pension plan is the New York State Common Retirement Fund . Over the past … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… and/or social factors, they could become victims of sexual exploitation. Reliable data on the commercial sexual exploitation of children does not exist because of the … and 500,000 children are sexually exploited or at risk of sexual exploitation annually in the United States. New York …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkCUNY Bulletin No. CU-750
… increases, request a Pay Change with the Action/Reason code of PAY/CRT (Pay Rate Change/Change Rate) on the Job … calculated and reported by the agency using Earnings Code AJR in Time Entry. The Time Entry Earnings Code AJR must be used to report the combined retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-750-cuny-retroactive-salary-rate-increases-plumbers-supervisorHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… long-term financial goals. Between fiscal years 2019-20 and 2023-24, the District’s appropriations increased $45.1 million (19 percent), from $227.2 million to $272.3 million. … provided to our office within 90 days, pursuant to Section 35 of GML, Section 2116-a (3)(c) of the New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mSeaford Union Free School District – Capital Assets (2024M-112)
… life of more than one year. It can include everything from furniture, vehicles, equipment and machinery to buildings and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Division of Housing and Community Renewal Bulletin No. DH-11
… Leave) or Paid Leave of Absence with a Reason of MLS (Military Stipend). Agencies must submit the appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-11-april-1-2004-performance-advances-rent-regulationDiNapoli: 23 School Districts Designated in Fiscal Stress
… scores are calculated. This had a notable impact on the number of school districts on Long Island that ranked in …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressDiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… in FY 2024. The city will likely have to provide its own funding for new or expanded pandemic-era services such as … that could create new fiscal cliffs and require additional funding. The city assumes budget gaps will reach $3.2 billion … vs. 3.5% as of December). City tax revenues have remained resilient as federal relief for households and businesses …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadDiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… especially during emergencies like the pandemic when quick, coordinated action was needed. Recommendations …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rateState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Arietta , Buffalo Sewer Authority , Town of Cheektowaga , Town of Dover , Village of Ellicottville , … Comptroller DiNapoli announced completed audits of T of Arietta Buffalo Sewer Auth T of Cheektowaga T of …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0