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Town of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board maintained unrestricted fund … did not adopt a written fund balance policy until February 11, 2025 (after our audit notification) or adopt …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Opinion 91-19
… acceptance of the gift by the donee (see, generally, In Re Szabo's Estate , 10 NY2d 94, 217 NYS2d 593; 62 NY Jur 2d, …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 90-2
… to contract with the trustees of "a public library registered by the regents to furnish library services to the … to or expenditure for one or more" public libraries registered by the regents. We have interpreted the term …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 88-43
… LAW, §§6-j, 207-c; WORKERS' COMPENSATION LAW, §25(4): When deputy sheriffs and county corrections officers are injured … county. This is in reply to your letter with respect to deputy sheriffs and county corrections officers who sustain … For purposes of section 207-c, sheriffs, undersheriffs, deputy sheriffs and correction officers of a county sheriff's …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 96-20
… discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (abolishment in village) REFERENDUM -- Permissive (need for when abolishing village police department) VILLAGE BOARD -- Police and Police Protection (abolishment of police department) -- Powers and Duties (abolishment of …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 93-16
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … to respond to fire alarms does not alter the periods when, in fact, the volunteer is ordinarily expected to be at work. This is in reply to your letter concerning the accrual of credit …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Village of Manlius – Financial Reports (2025M-89)
… to the Board members. As a result, the Board lacked the information necessary to adequately monitor financial … did not: Receive monthly budget status reports, a balance sheet or trial balance reports, and treasurer’s reports to … not receive sufficient funds from project developers to cover the associated expenditures. The Clerk-Treasurer did …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Opinion 94-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (tenant member of housing … Whether a tenant member of a public housing authority would have a conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-94-6SUNY Bulletin No. SU-376
… inform agencies of OSC’s automatic processing of the July 2025 Increase to Location Pay and Location Mid-Hudson Pay and … between the State of New York and UUP, provides for a July 2025 increase in Location Pay and Location Mid-Hudson Pay. … Pay will be paid with an effective date of 07/03/2025 in the Administration check date of 07/30/2025. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-376-july-2025-increase-location-pay-and-location-mid-hudsonState Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… alleged, Joseph Grossmann methodically devised a scheme to steal a deceased New York State employee’s pension money. … New York State Comptroller Thomas DiNapoli for his work to bring Grossmann to account for this conduct.” State … pension scammers is this: we will find you no matter what state you are in and recoup what you steal from the …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannState Comptroller DiNapoli Releases Municipal & School Audits
… and certain revenues and expenditures were not reported in the annual financial report. Of the 20 journal entries … six were not supported and eight were not recorded in a timely manner. In addition, no one independently reviewed and approved …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… The Long Island Rail Road (LIRR) needs to do more to properly prepare for severe … Metropolitan Transportation Authority—Long Island Rail Road – Rolling Stock Programs Department – Selected Aspects … The Long Island Rail Road LIRR needs to do more to properly prepare for severe …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesNY State Comptroller DiNapoli Calls on Companies to Adopt Better Workers' Rights Policies
… New York State Comptroller Thomas P. DiNapoli today announced a series of shareholder proposals filed at … New York State Comptroller Thomas P DiNapoli today announced a series of shareholder proposals filed at …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesState Comptroller DiNapoli Releases Municipal Audits
… and conduct an annual audit of the treasurer’s records. In addition, the board did not ensure the treasurer filed … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … detailed procedures for procuring professional services in their procurement policy. Auditors also found officials …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Other Bulletin No. 35
… Employees Employees designated management or confidential in Bargaining Unit 96 who meet the eligibility criteria … Eligibility Criteria Performance Advance Employees in NS positions (Grade 600) which are equated to a grade … date based on the 04/01/2016 Salary Schedule and employees in NS positions (Grade 600) which are equated to Grade 668 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-35-april-2017-state-university-construction-fund-scfUnified Court System Bulletin No. UCS-215
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … Unions representing eligible non-judicial employees in Bargaining Units SD and SK provide for a salary increase … Unions representing eligible non-judicial employees in Bargaining Units SA, SG and SN provide for a salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-215-april-2015-state-new-york-unified-court-system-ucs-salaryUnified Court System Bulletin No. UCS-167
… Affected Employees Eligible graded salaried employees in the following bargaining units: SR , SY , SN , SG , S9 , … increments (longevity payments) for certain employees in the Unified Court System (UCS). The Laws of 2008 Chapter … for the payment of a longevity bonus for certain employees in UCS. Effective Date(s) Effective 3/31/11, paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-167-april-2011-service-increments-longevity-payments-and-longevityState Agencies Bulletin No. 1267
… To inform agencies of OSC’s automatic processing of the October 2013 Performance Advances and provide instructions … and PEF, provides for payment of performance advances on October 1 to eligible employees. Effective Date(s) The October 2013 Performance Advances will be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1267-october-2013-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1266
… To inform agencies of OSC’s automatic processing of the October 2013 Performance Advances and provide instructions … and CSEA, provides for payment of performance advances on October 1 to eligible employees. Effective Date(s) The October 2013 Performance Advances will be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1266-october-2013-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1320
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … 600 or 800) Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 800) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1320-april-2014-security-salary-increases-and-additional-pay-increases