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Village of Weedsport – Financial Management (2025M-76)
… of a village’s financial condition. Fund balance should be effectively managed to ensure financial stability, maintain essential services … and levied more real property taxes than necessary to fund operations. The Board also maintained unrestricted …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76About the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… towns in the county, as well. Do these officials have to prepare and submit an ROA for the county and … the town? Would both the county and town have to pass Resolutions and submit separate forms? For elected or … and Appointed Officials (RS2417-A)? The Resolution must be adopted at the first regular meeting held after a Record …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionContact Us
… Comptroller’s office returns certain unclaimed property to owners – no claim required. For inquiries, see our … or contact us with the form below. How much is my claim? To protect your privacy and prevent fraud, we can’t tell you … payment details, including the amount, and your check will be mailed to the address provided on your claim form within …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usState Agencies Bulletin No. 1939
… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of the October 2021 increase to the Security Services Hazardous Duty Pay annual amount, … Security Services Hazardous Duty Pay increase will be paid using the following effective dates: Pay Cycle/Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01DiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… good year despite recent economic developments, according to a report issued by New York State Comptroller Thomas P. … adding jobs in New York City, but it may curtail hiring to bolster profits. We’re hopeful that Wall Street’s robust … result in a good year. The securities industry continues to be a major contributor to the city’s economy and a large …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startOpinion 92-40
… of fees at county landfill) FEES -- Rates (authority to impose fees to produce revenue for general purposes) LANDFILL -- County … the landfill. Such rates or fees, however, may not be imposed to generate revenues in excess of such cost for …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 98-17
… of New York , 38 AD2d 407, 330 NYS2d 569 affd 32 NY2d 894, 346 NYS2d 814; Valente v NYCHA , 201 Misc 24, 109 NYS2d 883; …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Village of Churchville – Financial Management (2025M-128)
… expenditures accumulated over time. Fund balance should be effectively managed to ensure financial stability, maintain essential services … officials, because it is available for appropriation to reduce taxes, fund one-time expenditures and other uses. …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… are disbursed. Because it is the Board’s responsibility to ensure tax dollars are spent properly, efficiently and in … deliberate audit of all claims before authorizing a claim to be paid, ensure strong internal controls are established and …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82State Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… “New York City’s budget outlook continues to improve, and it can use this opportunity to build reserves and take other actions to address future uncertainty. Despite challenges, the city’s … NYCs budget outlook continues to improve and it can use this opportunity to build reserves …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateYour Membership Tier – Special 20- and 25-Year Plans
… July 1, 2009, through January 8, 2010, and did not elect to be covered by Article 22 (that is, did not opt into Tier 5), can be covered by either Article 11 or Article 14 benefits, …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierTown of Lockport – Asphalt Millings Inventory (2025M-55)
… projects that require a certain depth of the existing road to be milled and removed before the road is paved. Millings may … used for certain projects as a cost-efficient alternative to other materials such as stone or gravel. For example, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55DiNapoli Announces Latest Fiscal Stress Scores
… stress. My Fiscal Stress Monitoring System is designed to keep the public informed about the factors impacting local … today , are based on financial information reported to DiNapoli’s office by local governments operating on a … cities and 10 villages. Eight municipalities designated to be in “significant fiscal stress” in this scoring round are …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … School District (District) issued debt totaling $6 million to liquidate the accumulated deficit in the District’s … expenditure estimates in the District’s proposed budget to be reasonable. The District’s proposed budget complies with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Town of Shawangunk - Sewer District Charges (2018M-122)
… not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district … $2.1 million more than the total expenditures. Charges to DOCCS alone exceeded expenditures by $1.4 million. The … agreement with DOCCS is necessary to clarify rates to be billed and protect District taxpayers. Prepare an analysis …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… of Cooperative Educational Services. Education Law Section 1950 Board may create the office of claims auditor. Education Law Section 1950(4)(k) County Board of Supervisors or Legislators. County …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… System (SFS). When a Business Unit receives a paper invoice from a vendor for goods or services provided based on … order to liquidate the funds encumbered. Each electronic invoice submitted by a vendor must reference a purchase order … voucher in the Accounts Payable module from the electronic invoice. When the voucher is processed it will liquidate the …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderCanandaigua City School District – Procurement of Professional Services (2015M-133)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to procure professional services for the period July 1, 2013 … competition. Provide guidance as to how competition should be solicited for professional services. Clarify the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mState Police Bulletin No. SP-151.1
… No. SP-151 . Purpose The purpose of this bulletin is to notify agencies of a Description change to voluntary Deduction Code 482, NYS Police Inv Foundation, … information or requests to obtain authorization forms may be directed to Jennifer Merritt at (518) 436-0120 or j …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsOpinion 92-51
… irrespective of whether the proposed source of moneys to be used for the reimbursement is public or private. You ask … no compensation for their services but shall be entitled to the necessary expenses, including travel expenses, …
https://www.osc.ny.gov/legal-opinions/opinion-92-51