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Town of Wawayanda – Financial Operations (2024M-160)
… (Accountant) to make journal entries, reconcile the bank accounts and file the mandated Annual Financial Reports (AFRs). The Town’s 2023 appropriations totaled $5.9 million for all funds and the … as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly collect, … the Town, property owners may submit an application to the Highway Department (Department) to request a culvert pipe … Did the Town of Lockport Town Highway Superintendent Superintendent properly collect record …
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)
… Understanding the Audit Area The Board, being responsible for the general management and control of the District’s … officials generally agreed with our findings and indicated they have initiated or plan to initiate corrective action. The District’s response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … Village of Mexico – Financial Management (Oswego County) The board did not adopt realistic budgets or manage fund … more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), the …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … that is not allowed by statute and a circumvention of the 4% surplus fund statutory limit. As a result, district … surplus fund balance levels at more than three times the amount allowed by state law. Auditors also found five …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… balances totaling $2.9 million, were reasonably funded. Panama Central School District – Procurement (Chautauqua …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Vertus Charter … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsCUNY Bulletin No. CU-873
… Purpose: The purpose of this bulletin is to provide processing instructions to agencies for entering the new CUNY CLT Assignment Differential … The purpose of this bulletin is to provide processing instructions to …
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)
… records and reports for informed decision-making, legal compliance and accountability. These records are … for public review in the Clerk-Treasurer’s office. 1 OSC’s website provides more information on AFR nonfilers and the …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9State Agencies Bulletin No. 2340
… employees: NYS Bargaining Unit: 61 91 Comp Rate Code: ANN HRY ANN HRY Grade: 101-125, 600, 800, 600 Equated to Grade … in the Equated to Grade field, and the Comp Rate Code is ANN and the increment code on the employee’s Job Data page is …
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)
… to State grants; DOL specific LUW REPD – LUW Grant Fee Land under water projects LUWG REPD – LUW Grant Land …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlComptroller DiNapoli Releases School Audits
… his office completed audits of the Baldwinsville Central School District , Chenango Valley Central School District , Downsville Central School District , East Williston Union Free School District , … Thomas P DiNapoli today announced the following school district audits were issued …
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
… For backdrop contracts establishes the contract amount at $0; no pre-encumbrance is required. For non-backdrop CM …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsContributing Toward Your Retirement – Special 20- and 25-Year Plans
… after the maximum service credit allowed has been reached. For your first three years of membership, we use the annual … More than $100,000 6.00% *There may be some exceptions. For example, PFRS members covered by a collective bargaining … Special 20 and 25Year Plan for PFRS Tier 2 3 Article 11 5 and 6 members under Sections …
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
… former chief of the Border City Hose Company, for theft of $18,772 from the company. “Mr. Morabito’s theft of money meant to protect his community was a violation … Morabito former chief of the Border City Hose Company for theft of $18772 from the company …
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
… Integrity Bureau Chief Daniel Cort and Deputy Bureau Chief Stacy Aronowitz. This matter was investigated by the State …
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
… screen, showing Business Unit, Deposit ID and total amount to DTF-Treasury who will deposit the funds into the … by e-mailing [email protected] with the amount of the cash deposit and a justification as to why … for each deposit must match the document total and the amount entered into SFS. For Electronic (ACH or wire) 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
… 1985, an Accidental Death Benefit Program was instituted for the following employee groups. Code Bargaining Unit 01 … payment. These accidental death benefit payments provide for the State to pay a death benefit in the amount of $50,000 … Retirement or Profit Sharing Plans for this payment for the reporting year. REQUIRED DOCUMENTATION Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitMandatory Membership – Membership and Enrollment
… Mandatory members are required to join NYSLRS. Beginning July 27, 1976, … date of full-time, permanent appointment. Employees who are eligible to join PFRS (both full-time and part time … the employer. Member Must Purchase Service For members who are in a contributory retirement plan, they will be required …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/mandatory-membershipDiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… Legislation introduced at the request of the State Comptroller that will help ease the financial … for pandemic-related expenses and permitting the repayment of inter-fund advances made for those expenses by the end of the next succeeding fiscal year, rather than the end of …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemic