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State Comptroller DiNapoli Releases Municipal Audits

… audits were issued. Town of Coxsackie – Supervisor’s Records and Reports (Greene County) The supervisor’s failure to maintain complete and … balances of the accounting records. Town of Alden – Town Clerk/Tax Collector (Erie County) The clerk did not properly …

https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… the renovation of a church into the new town hall and food pantry. The board did not develop or formally establish a … all water outlets that would have required it. Chazy Union Free School District – Lead Testing and Reporting (Clinton … time periods to all required parties. Commack Union Free School District – Lead Testing and Reporting (Suffolk …

https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1

Publications

… the Police and Fire Retirement System (PFRS). Your system, tier and retirement plan determine your benefits. The best … from State and local governments and affiliated employers. Tier 6 is now the largest NYSLRS member group and accounts for …

https://www.osc.ny.gov/retirement/publications

Unified Court System Bulletin No. UCS-319

… Code Description 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care … Tax Health Adj Tax Information: These monies are taxable income subject to all employment taxes and income taxes, will be included in the employee’s taxable …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-319-retroactive-april-2022-ucs-sled-payment-increase

Ending Your Membership – Career Plan

… Career Plan for PFRS Tier 1 2 3 Article 11 5 and 6 members covered …

https://www.osc.ny.gov/retirement/publications/1642/ending-your-membership

Ending Your Membership – New Career Plan

… New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 …

https://www.osc.ny.gov/retirement/publications/1515/ending-your-membership

Social Security Adjustment – Article 14 Benefits

… from Social Security. The primary Social Security benefit is the part of your Social Security benefit based on public employment in New York State. It is determined using your wages for service with a public …

https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustment

Ending Your Membership – Police and Fire Plan

… join, there are five ways your membership can end: If you do not have at least five years of credited service and seven … withdraw your membership ; If you transfer your membership to another New York State public retirement system; If you …

https://www.osc.ny.gov/retirement/publications/1512/ending-your-membership

Ending Your Membership – Forest Rangers Plan

… Once you join, there are five ways your membership can end: If you do not have at least five years of … leave public employment and voluntarily withdraw your membership ; If you transfer your membership to another New York State public retirement … 1 2 3 5 and 6 members covered by Section 383c Ending Your Membership …

https://www.osc.ny.gov/retirement/publications/1864/ending-your-membership

Ending Your Membership – Regional State Park Police Plan

… Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered …

https://www.osc.ny.gov/retirement/publications/1867/ending-your-membership

Ending Your Membership – En-Con Police Officers Plan

… EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered …

https://www.osc.ny.gov/retirement/publications/1822/ending-your-membership

XVI.3.G Legal Compliance – XVI. Financial Reporting

… financial statements prepared in conformity with GAAP do not demonstrate finance-related legal and contractual … should be presented in the ACFR as may be necessary to report legal compliance responsibilities and accountabilities. Guide to Financial Operations REV. 09/12/2022 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-compliance

OSC's Online Government Accounting Schools

… Now Registrations close 3 weeks prior to class start date. Preferred attendees are New York State local officials, board members and employees of Counties, Cities, Towns, Villages, Fire Districts, School …

https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schools

Vendor File Advisory No. 5

… vendors to update their legal business name on the vendor file: AC3274-S: Update Vendor Name References: Vendor Forms …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-forms

Accounts Payable Advisory No. 55

… for all payments to vendors classified as “procurement suppliers.” Bulkload agencies are able to submit the Invoice …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-date

Town of Fayette - Long-Term Planning and Information Technology (2019M-234)

Determine whether the Board established adequate longterm plans which appropriately addressed the Towns operational and capital needs and funding sources

https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234

Town of Smithville - Annual and Claims Auditing (2020M-41)

… Determine whether the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did not annually audit the records of the Supervisor or Town Clerk. The Board did not perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of …

https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41

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