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Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate oversight of financial operations? Audit Period January 1, 2023 – June … discrepancies. The Company is governed by its articles of incorporation, bylaws and nine-member Board what is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71State Comptroller DiNapoli Releases Municipal Audits
… Treatment Facility , Town of Saratoga and the Vischer Ferry Volunteer Fire Company . “In today’s fiscal climate, … funds that appropriately segregate these duties. Vischer Ferry Volunteer Fire Company – Cash Disbursements (Saratoga … Treatment Facility Town of Saratoga and the Vischer Ferry Volunteer Fire Company …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsVillage of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Ordinary Disability – State University Police Plan
… State University Police Plan information for PFRS Tier 1 2 3 …
https://www.osc.ny.gov/retirement/publications/1823/ordinary-disabilityState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Chappaqua Central School District – Fixed Assets (Westchester County) District … count for district departments. Williamsville Central School District – Financial Management (Erie County) The …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0IX.7.E Disaster Assistance – IX. Federal Grants
… agencies. This process will allow New York State agencies to respond to a disaster event and receive budget relief by transferring the costs to DHSES. It will also enable New York State to obtain …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceFiscal Year Earnings and Prior Years’ Adjustments
… as any adjustments submitted, during a State fiscal year (April 1– March 31). Pre-Billed refers to fiscal year earnings … reported by your organization during a State fiscal year (April 1– March 31), as well as any prior years’ adjustments … Review the earnings reported from April 1, 2025–March 31, 2026 (we send a reminder in April to contacts with the …
https://www.osc.ny.gov/retirement/employers/fiscal-year-earnings-and-prior-years-adjustmentsDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… from the COVID-19 pandemic. “The financial landscape for many local governments has improved with the infusion of … their financial outlook for years down the road.” The latest round of fiscal scores evaluated local governments … List Complete List of Fiscal Stress Scores Data Files FSMS Search Tool Tool Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesState Agencies Bulletin No. 2001
… Purpose The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue … tax on the wages of nonresident alien (NRA) employee is subject to an additional withholding amount which is added to NRA employees’ wages for calculating federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… for a variety of reasons. The recording of a cash receipt is the recognition of moneys received from internal or … in the Statewide Financial System (SFS) after a deposit is made to the State’s General Checking Account (GCA). The … when depositing and classifying revenue as each fund is often restricted to receiving certain types of revenue. …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewOpinion 91-38
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Bid Specifications … is accompanied by a certified check or other security in accordance with the requirements contained in the plans and specifications or in the public …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Comptroller DiNapoli Releases State Audits
… was not documented. Division of Housing and Community Renewal (DHCR): Oversight and Monitoring of the Public …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsDiNapoli Announces $15 Million Investment in Northern Ireland
… for nearly two decades, having backed many entrepreneurial teams in a wide variety of sectors. “We are very pleased to … in the nation. Over the past 20 years, 80 percent of the cost of benefit payments has been funded by investment …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-irelandDiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… budgets," DiNapoli said. "New York State's pension fund is one of the strongest and best funded in the country and … median assumed rate of return among public pension funds is 7.46 percent as of June 2018, according to the National … Fund The New York State Common Retirement Fund (Fund) is the third largest public pension plan in the nation with …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020Opinion 88-57
… where the classification has a rational basis and is not arbitrary, where there is uniformity within the class, and where the classification … St Comp No. 70-649, p 125). Typically, each classification is unique, involving legislative determinations which must be …
https://www.osc.ny.gov/legal-opinions/opinion-88-57State Police Bulletin No. SP-222
… of this bulletin is to inform the Division of State Police of OSC’s Automatic processing of the 2021 State Police Expertise Pay. Affected Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 … State Police Bulletin No SP222 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-222-2021-state-police-expertise-payOpinion 2006-1
… claim for compensation of town officers and employees is a prerequisite to the payment of compensation and, … of section 120 may not be superseded by local law. This is in reply to your letter asking whether a town may pay an … a town may be paid unless an itemized voucher therefor is presented, audited and approved. Claims for fixed salaries …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1State Comptroller DiNapoli Releases Audits
… Renewal: Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program (2023-S-53) The Housing Trust Fund Corporation (HTFC), a component of Homes and Community Renewal, administers the Rural Rental … Program in partnership with the United States Department of Agriculture (USDA). The program provides rental subsidies …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… in the town paying $8,800 more than necessary for a dump truck and purchasing $32,000 in road materials without …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1MetroPlus Health Plan: COVID-19 Enrollment Trends
… September 2022 PDF Version Overview MetroPlus Health Plan is a prepaid health services plan and a wholly owned subsidiary of NYC Health + Hospitals … MetroPlus Health Plan is a prepaid health services plan and a wholly owned …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trends