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State Comptroller DiNapoli Releases Municipal Audits
… In addition the annual financial reports and tax cap forms were not filed, as required. As a result, the … The town’s 2021 tentative budget includes a proposed tax levy of $60,177,065. City of Lockport – Budget Review … the year. The proposed budget includes state aid and sales tax estimated revenues of $2.1 million and $5.5 million, …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 815
… Purpose To provide guidelines and processing procedures for Cash Merit Awards for Fiscal … of Ceramics at Alfred University BU40 Division of Military and Naval Affairs BU46 Temporary Commission of Investigation … (Interest On Lawyer Account) Fund BU98 Elected officials and employees covered by Section 169 of the Executive Law are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/815-cash-merit-awards-managementconfidential-employeesTown of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… Understanding the Audit Area To help promote transparency, a town board should conduct a thorough and sufficiently … as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 and provided essential services to the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33State Agencies Bulletin No. 1016.1
… will be retained for 95 days in Control-D with a 1-year archive, and is sorted by Deptid. Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemState Comptroller DiNapoli Releases Municipal & School Audits
… town officials could not determine or manage the town’s true financial condition. This also impaired the board’s …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1939
… Affected Employees All Arbitration eligible employees in Bargaining Unit 01 represented by NYSCOPBA are affected. … between New York State and NYSCOPBA, provides for a bi-weekly Security Services Hazardous Duty Pay payment for employees who have at least one year of service credit in either BU01 or BU21. Note: There is no 2021 increase in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… Understanding the Audit Area To help promote transparency, a town board should conduct a thorough and sufficiently … as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 and provided essential services to the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35Opinion 2003-7
… in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility … costs related to a capital improvement at a town park …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 2007-5
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Fund Transfers (referendum … Capital Reserve Fund (referendum requirements for transfer in counties) REFERENDUM -- Permissive (need for transfer of … GENERAL MUNICIPAL LAW § 6-c: With limited exceptions, a resolution of the governing board of a county for the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5DiNapoli: Report Warns of Growing State Debt
… the following four years to $71.8 billion, according to a report issued today by New York State Comptroller Thomas P. … on taxpayers, lacks transparency and may limit flexibility in providing important services and programs. My debt reform … limit on debt outstanding will shrink to only $58 million in SFY 2020-21. The act added restrictions to provisions in …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtOpinion 92-25
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties … vehicles during emergency calls) TOWN LAW, §§176(11), 176-a: A board of fire commissioners may adopt regulations … to determine whether the commissioner's presence in any particular vehicle would hamper firefighting efforts. …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 92-38
… or statutory amendments that bear on the issues discussed in the opinion. FIRE CHIEF -- Powers and Duties (continuation … new chief appointed) -- Vacancy (procedure for filling in village) VILLAGE BOARD -- Powers and Duties (approval of … department fire chief and the department fails to submit a new nomination, the village board may not appoint a new …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Empire BlueCross BlueShield – Controls Over Payments for Special Items
… serving about 1.1 million members. The Empire Plan covers a comprehensive range of services including, but not limited … of Civil Service (Department) administers NYSHIP. In carrying out its responsibilities, the Department … of Empire’s payments for special items. Systemic problems in Empire’s controls over these payments were identified, as …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsState Agencies Bulletin No. 1736
… Affected Employees Arbitration eligible employees in Bargaining Unit 01 and Non-Arbitration eligible employees in Bargaining Unit 21 represented by NYSCOPBA Background … by an Anniversary Date of on or before 04/01/2018) , have a Payroll Status of Active, Leave With Pay or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1736-new-security-services-hazardous-duty-pay-arbitration-eligible-bu01-andState Agencies Bulletin No. 719
… of Corrections employees represented by NYSCOPBA (BU01) in the following titles: Correction Officer Correction … ) shall no longer exist. The Arbitration Award calls for a Salary Increase for all arbitration eligible employees on 3/31/07 in the amount of $2,625 due to the movement of the Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/719-march-31-2007-salary-increase-and-ending-other-payments-certainTown of Lewis – Records and Reports (2025M-17)
… complete and accurate accounting records and reports. As a result, the Board lacked reliable records and reports to … to maintaining the accounting records, which resulted in errors and deficiencies in the Town’s accounting records. The errors and deficiencies …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… 1, 2024 – July 21, 2025 Understanding the Audit Area A fire department treasurer should maintain complete, … activities and make informed financial decisions. In addition, because the Department did not have effective … identified significant errors and unrecorded transactions in the accounting records. For example, the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mCUNY Bulletin No. CU-345
… Internal Revenue Service (IRS) Policy Regarding Worker Status Determinations - provides guidelines and procedures … alien independent contractor cannot remain in Active status in the PayServ system. Complete the Federal Tax Data … Revenue Service International Section P.O. Box 920 Bensalem, PA 19020-8518 Agencies must provide one copy of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingState Comptroller DiNapoli Releases Municipal & School Audits
… The former clerk-treasurer did not make cash deposits in a timely manner or properly record her leave usage. In addition, she earned and used leave that she was not …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Investors Reach Settlement with Wynn Resorts
… Thomas P. DiNapoli announced today. “We filed our lawsuit in response to serious and repeated allegations of … and those undertaken following the initiation of our lawsuit will protect Wynn Resorts’ employees and shareholders … at Cohen Milstein Sellers & Toll PLLC, filed a derivative lawsuit, a legal action taken on behalf of a company when it …
https://www.osc.ny.gov/press/releases/2019/11/investors-reach-settlement-wynn-resorts