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Town of Ira – Financial Management (2014M-280)
… November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of approximately 2,200. … Town Board, includes a portion of the Village of Cato in its boundaries. Budgeted appropriations for 2014 totaled … and the level of unexpended surplus funds, resulting in a significant amount of unexpended surplus funds in the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Deposit Central School District - Financial Condition (2018M-204)
… officials have: Implemented measures to contain costs in the general fund. Over the last three fiscal years, … Not implemented plans to improve operating results in the cafeteria fund. It has had three successive operating deficits in each of the last three fiscal years totaling over …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Town of Butternuts – Accounting and Reporting (2016M-323)
… for 2016 for the town-wide and town-outside-village funds totaled approximately $1.3 million. Key Findings The … accounting records resulting in misstatements in several funds. Key Recommendations Adopt budgets which include the … Properly record the separate cash balances of different funds that are commingled in one bank account. …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Edinburg Common School District – Tax Collection (2016M-233)
… Background The Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed by an elected … million. Key Findings The Tax Collector recorded $94,713 in cash collections but remitted $92,323 in cash collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233State Agencies Bulletin No. 2105
… a change to their SDF payment amount. Note: Employees in a Nurse 1 title (grade 14) may be eligible to move to a Graduate Nurse title (grade 14) or a Registered Nurse 1 title (grade 18), depending on their … eligible to move into. If the employee qualifies for the Registered Nurse 1 title, the agency must request an update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2105-change-shift-differential-payment-amounts-specific-nursing-titlesUnified Court System Bulletin No. UCS-251
… Purpose To inform agencies of OSC’s automatic processing of the Adjustment to Basic Annual … for the retroactive increases is granted. Effective Date(s) The Adjustment to Basic Annual Salaries will be paid using … one greater than the row already existing in the employee’s job history. In addition, the Salary Administration Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsOpinion 88-46
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Municipal Funds … on a cooperative basis, temporarily invest unneeded funds in instruments and obligations in which all the participants are authorized to invest. The …
https://www.osc.ny.gov/legal-opinions/opinion-88-46State Agencies Bulletin No. 2014
… employees who meet the eligibility criteria and have a Payroll Status of Active, Leave With Pay or Leave of Absence … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2014-april-2022-security-performance-advancesOpinion 91-19
… opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- … Whether the fire district may give to the fire company the cash equivalent of the value of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 90-2
… town within which the village is located (see 1970 Opns St Comp No. 70-502, unreported). Although a village may … services provided to village residents (see 1983 Opns St Comp No. 83-117, p 146). In the instant case, however, the … ). February 20, 1990 Daniel J. Kwarta, Mayor Village of East Bloomfield …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 88-43
… Workers' Compensation Law, §25(4) provides that if an employer has made advance payments of compensation, or has … like manner as wages" during any period of disability, the employer shall be entitled to be reimbursed out of unpaid … of section 25(4) apply in the case of a self-insured employer ( Adolf v City of Buffalo Board of Education , 71 …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 96-20
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (abolishment in village) REFERENDUM -- … Whether a village police department which was established by a resolution of …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 93-16
… of his or her employment. Permitting a volunteer firefighter to take time off to respond to fire alarms does … establishment of the program in which an "active volunteer firefighter" accumulates at least 50 points. Points must be … §92; 1980 Opns St Comp No. 80-335-A, p 100), a volunteer firefighter may not earn points under a service award program …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 94-6
… v Board of Education of Union Free School District No. 6, 126 Misc 622, 214 NYS 264). Therefore, it is our opinion … April 25, 1994 Bruce A. Petito, Esq., Attorney at Law Poughkeepsie Housing Authority …
https://www.osc.ny.gov/legal-opinions/opinion-94-6State Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… Attorney for the Southern District of New York, announced today the arrest of JOSEPH GROSSMANN for fraudulently … State employee. The defendant was arrested and presented today in the District of South Carolina. Manhattan U.S. … pension fraud.” According to the Complaint unsealed today: * From August 2010 until August 2015, GROSSMAN …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannHomeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… within New York City and whether the MTA has met its goal in assisting homeless clients to appropriate shelters off MTA … network, serving a population of 15.3 million people in the 5,000-square-mile area fanning out from New York City … to their destinations via Penn Station or Grand Central in Manhattan. The presence of the homeless at these MTA …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkSUNY Bulletin No. SU-376
… Location Mid-Hudson Pay (Earnings Code LMH) payments are taxable income, will be included in the employee’s taxable gross, and are subject to all employment and income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-376-july-2025-increase-location-pay-and-location-mid-hudsonVillage of Manlius – Financial Reports (2025M-89)
… audit period to review the filing status of the Village’s 2021-22 through 2024-25 AFRs as of September 22, 2025, and … appropriations for the 2024-25 fiscal year totaled $8.9 million, funded primarily with real property taxes, … were prepared and provided to the Board members. As a result, the Board lacked the information necessary to …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Town of Hornellsville – Financial Management (2025M-102)
… increased real property taxes by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board … town-wide (TW) funds’ 2025 budgeted appropriations. In addition, the Board did not treat taxpayers equitably … TW funds instead of the town-outside-village (TOV) funds in calendar years 2022 through 2024. As a result, there is an …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102State Comptroller DiNapoli Releases Municipal & School Audits
… it could suffer a serious interruption to operations and face a potential inability to communicate during a … they were accurately paid. Auditors also reviewed payroll change reports for two months during the audit period to …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0