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Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May 1, … Highway Department (Department) to request a culvert pipe installation (project) at a private residence or business. … pipe application fees application fees and culvert pipe installation fees installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Colesville-Windsor Fire District – Board Oversight (2025M-74)
… to initiate corrective action. Pursuant to Section 181-b of New York State Town Law, a written corrective action …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Town of Wawayanda – Financial Operations (2024M-160)
… – September 17, 2024. We extended our audit period back to January 1, 2019 to analyze financial trends. Understanding the Program The Board must provide oversight to ensure financial operations are properly managed. The …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Comptroller DiNapoli Releases Municipal & School Audits
… filed, as required. Greenburgh Central School District – Tax Certiorari Reserve (Westchester County) The board properly established the tax certiorari reserve fund and maintained it at a reasonable … of $451,664. Of the 10 revenue accounts reviewed as of Dec. 31, 2022 and Dec. 31, 2023, two accounts were overstated …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Merrick Union Free School District – Financial Management … errors totaling over $2.2 million and did not reconcile bank balances to the general ledger cash balances. As a … clerk-treasurer also did not properly account for three bank account balances totaling $1.1 million on May 31, 2023 …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… information. Port Washington Union Free School District – Payroll (Nassau County) Auditors examined compensation …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Village of Mexico – Financial … the board did not establish a fund balance policy and maintained an excessive level of unassigned surplus fund … in the general fund with balances ranging between $839,530 and $1.1 million, or between 109% and 124% of the ensuing …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Unified Court System Bulletin No. UCS-132
… Support Allowance payments. Affected Employees Judges of the Unified Court System Effective Date(s) Payment will be processed in a separate check dated February 20, 2008 (Administration). There will be no direct deposit for … the $5,000 Judicial Supplemental Support Allowance based on their part-time percentage. Judges retiring on December …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowanceCUNY Bulletin No. CU-873
… Memorandum of Agreement between the City University of New York (CUNY) and the PSC for the Term of 2023-2027, … report will be submitted to SSA after the close of the 2026 tax year. It is important that agencies ensure that RET … Manager of Payroll Systems and Operations at CUNY Central Office. Questions regarding processing transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-873-implementation-city-university-new-york-cuny-collegeVillage of Whitehall – Records and Reports (2026M-9)
… complete report – pdf] Audit Objective Did the Village of Whitehall (Village) Clerk-Treasurer maintain complete, … and accurate accounting records, provide the Board of Trustees (Board) with monthly financial reports, or file … Financial Report (AFR) with the New York State Office of the State Comptroller (OSC) as required by General …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9State Agencies Bulletin No. 2340
… inform agencies of OSC’s automatic processing of the April 2025 Security Supervisors Unit Salary Increase and provide instructions for payments not processed automatically. Affected Employees: … inform agencies of OSCs automatic processing of the April 2025 Security Supervisors Unit Salary Increase and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2340-security-supervisors-unit-april-2025-3-salary-increaseXIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… Project Type Project Types and Categories are intended to support the project and are not intended to define a funding source such as Federal or Capital or to support a Federal Grant/Customer Contract. Any new Project … Project Types and Categories are intended to support the project and are not intended to define a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlComptroller DiNapoli Releases School Audits
… of the Baldwinsville Central School District , Chenango Valley Central School District , Downsville Central School … , Rush-Henrietta Central School District , Sauquoit Valley Central School District , Sharon Springs Central … or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions; performing transfers …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… A multi-agency contract is one awarded with the intention that it will be … contracts is detailed in Section 8.B - Multi-Agency Contract Types of this Chapter. The two contract prefixes available for agency use for multi-agency … A multiagency contract is one awarded with the intention that it will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsContributing Toward Your Retirement – Special 20- and 25-Year Plans
… 11) Members You are not required to contribute toward your retirement. However, you can make voluntary annuity savings … percent. Voluntary contributions are taken after taxes. At retirement, the annuity you receive would be treated as … 3 percent of your reportable earnings toward your retirement benefits until you retire, unless your plan limits …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementDiNapoli: Former Chief of Border City Hose Company Pleads Guilty to Stealing Company Funds and Repays More Than $18,000
… when funding for our Fire Departments and Hose Companies is so important, restoring the funding, assuring … Morabito, 71, served as chief of the Hose Company, which is one of two fire companies in the Border City Fire District … back full restitution of $18,772. Additionally, Morabito is prohibited from having fiduciary responsibilities within …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-chief-border-city-hose-company-pleads-guilty-stealing-company-funds-and-repays-moreComptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … to justice under my Operation Integrity partnership with Attorney General Schneiderman." "It is reprehensible to steal from a local fire company," said Attorney General Schneiderman. "Communities across New York …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… SFS Regular Deposit screen, showing Business Unit, Deposit ID and total amount to DTF-Treasury who will deposit the … SFS Regular Deposit screen, showing Business Unit, Deposit ID and total amount to … SFS Regular Deposit screen showing Business Unit Deposit ID and total amount to DTFTreasury who will deposit the funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… the Single Payment Voucher: Workers’ Compensation Board (WCB) Notice of Decision (EC-23 form) or WCB Notice of Award in Death Cases (EC-68 form); a letter of certification from the WCB, stating there are no …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitMandatory Membership – Membership and Enrollment
… Reports will need to be submitted using Retirement Online for all unreported service and salary from the date of …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/mandatory-membership