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Town of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… complete report – pdf] Audit Objective Did the Town of Morehouse (Town) Board (Board) conduct or provide for an … Did the Town of Morehouse Town Board Board conduct or provide for an annual …
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
… the USPS deems the organization to be Move-Update Certified and eligible for discount postal rates. … form has been filed with the USPS, the address will be certified as Move Updated . If there has been a change of … the address matches the PayServ file, the address will be certified as Move Updated. If there has been a change of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemState Comptroller DiNapoli Releases Municipal & School Audits
… financial decisions and caused taxpayer inequities. City of Yonkers – Budget Review (Westchester County) Auditors … determined that the city’s adopted budget for fiscal year 2026-27 and the related justification documents were in … board did not properly audit and approve all claims before payment. When the board does not perform a thorough and …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1939
… an Action/Reason code of either: Leave of Absence/WDL (WC Dis Lv), Leave of Absence/WPS (WC 60% SUP), Leave of Absence/MLL (Leave of …
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)
… [read complete report – pdf] Audit Objective Did the Town of Pamelia (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … Did the Town of Pamelia Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35Opinion 2003-7
… and other recreational purposes, may be expended to pay reasonable and necessary preliminary costs, such as engineering and legal expenses, directly related to, and necessary to proceed with, an improvement to park land. Such moneys … Whether moneys may be expended to pay reasonable and necessary preliminary costs related to …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 2007-5
Whether a resolution of a county board that provides for the transfer of monies from a capital reserve into another fund is subject to referendum requirements
https://www.osc.ny.gov/legal-opinions/opinion-2007-5DiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… on-time performance. Some delays were controllable (car equipment problems, track work), while others were not … if the MTA could show efforts to address these issues. Car Equipment: Three district managers said subway car equipment problems, which caused six percent of the …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackDiNapoli: Report Warns of Growing State Debt
… New York's state-funded debt is projected to reach $63.7 billion at the end of the current … restrictions on borrowing. New York's per capita debt is $3,116 or three times the median for all states. The … percent, over the same period. $11.7 billion of debt which is not counted as state-supported debt but is part of total …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtOpinion 92-25
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (riding on fire vehicles during emergency calls) TOWN LAW, §§176(11), 176-a: A board of fire commissioners may adopt regulations authorizing a fire … the provisions of section 17611 of the Town Law preclude a fire district commissioner who is not a member of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 92-38
… serve as chief or, if he or she resigns before a new chief is appointed, the assistant chief performs the functions of … that it will not submit a new nomination and that it is not aware of anyone else willing to serve as chief. You … chief would continue to act as chief until a new chief is properly appointed or the assistant chief would perform …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Empire BlueCross BlueShield – Controls Over Payments for Special Items
… and recovery of overpayments made to hospitals for special medical items; and took sufficient steps to … The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The Empire … with member hospitals include reimbursement rate schedules for the payment of inpatient and outpatient hospital …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsState Agencies Bulletin No. 1736
… with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv) or Leave of Absence/WPS (WC 60% SUP) on the payment effective dates 03/28/2019 …
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
… Officer Trainee Spanish Language Correction Sergeant Community Correctional Center Assistant Institution Safety … Differential and Uniform Allowance to the employee’s base annual salary. A revised Salary Schedule . OCS Actions Ending … earnings. Position Data and Job Data do not match OSC will run a listing of employees whose Position Data and Job Data …
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)
… and accurate accounting records and reports? Audit Period January 1, 2023 – November 30, 2024 Understanding the Program The … operating funds during the audit period: general fund, highway fund and water district. The Town’s budgeted …
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)
… Audit Period January 1, 2024 – July 21, 2025 Understanding the Audit Area A fire department treasurer should maintain … of the financial operations to ensure that public funds are managed with accountability, transparency and integrity. … controls over cash disbursements and collections, it has an increased risk that Department officials may pay for …
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
To inform agencies of the procedure to pay honoraria to independent contractors who are nonresident aliens
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
… with taxpayers. The board annually overestimated appropriations from fiscal years 2019-20 through 2021-22 by … School District – Management of Nonstudent Network User Accounts (Nassau County) District officials did not adequately manage and monitor nonstudent network user accounts to help prevent unauthorized use, access and loss. …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Investors Reach Settlement with Wynn Resorts
… to protect the company and employees from former CEO Steve Wynn’s alleged abusive behavior have reached a … serious and repeated allegations of sexual misconduct by Steve Wynn and the prior board’s alleged failure to stop it,” … said New York City Comptroller Scott M. Stringer. “Steve Wynn is alleged to have created an unacceptable culture …
https://www.osc.ny.gov/press/releases/2019/11/investors-reach-settlement-wynn-resortsFiscal Year Earnings and Prior Years’ Adjustments
… your fiscal year earnings and prior years’ adjustments in Retirement Online . Fiscal year earnings are the employee … using reported earnings. Each September, we provide a projected invoice as a budgeting tool for your next annual … who need to view billing information. (Return to Top) Pre-Billed Fiscal Year Earnings The Pre-Billed Fiscal …
https://www.osc.ny.gov/retirement/employers/fiscal-year-earnings-and-prior-years-adjustments