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Town of Newcomb – Town Supervisor's Records and Reports (2026M-15)
… five operating funds during the audit period: general, highway, water district, sewer district and fire protection … condition. This also impaired the Board’s ability to make informed financial decisions and caused taxpayer … the following: The balance sheets for the general, highway, water district, sewer district and capital project …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15Life Changes: A Guide for Retirees
… information is also available on our automated information line (see the Contact Us section ). Health Insurance We do … your designation directly from our automated information line. However, we cannot disclose beneficiary information by … please send us a photocopy of your beneficiary’s death certificate. We will increase your benefit to the Single Life …
https://www.osc.ny.gov/retirement/publications/life-changes-guide-retireesOpinion 90-9
… transfers) VILLAGE LAW, §§5-524(3), 5-532; MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(3): In a village which has … only. VILLAGE LAW, §§4-412(1), 5-520(4), 5-532; MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(3): A village board of trustees … provisions of the Village Law generally (Municipal Home Rule Law, §10[1][ii][a][1], [e][3]), that authority does …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 92-32
… You inquire about the propriety of the use of surplus town funds to purchase an historical railroad depot located within … therefore, that the town purchase the depot using surplus funds and immediately reconvey the depot to the historical … Concerning the propriety of the use of surplus town funds to purchase an historical railroad depot located within …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 93-13
… Duties (authority to charge-back to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and Assessments (authority of county to charge-back to municipalities within county the …
https://www.osc.ny.gov/legal-opinions/opinion-93-13II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of … statements and notes to the financial statements. The basic financial statements report aggregate data for the … The basic financial statements consist of statements comprised of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsMedicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… condition in which a person has permanent kidney failure and requires dialysis or a kidney transplant to stay alive. … Board benefits; or (3) are the spouse or dependent child of a person who meets either of the aforementioned … eligibility criteria based on their or a qualifying family member’s work credits, we identified 4,381 ESRD …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseState Agencies Bulletin No. 1988
… establishing temporary overtime rates for employees in certain titles represented by C82 working at OMH. Affected Employees Employees in certain Security Supervisors Unit (SSPU BU91) titles who … earned during shifts that begin at or after 11:00 pm on 11/03/2021 and at or before 10:59 pm on 03/31/2022. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 2322
… Duty pay, Expanded Duty Pay and/or Inconvenience Pay at the Current Amount are eligible for the following … Increased Amount LOC (Location Pay) 01 $3,871 $4,623 21 $2,195 $3,400 LMH (Location Mid-Hudson) 01 $1,442 $1,846 21 … Duty Pay BU01) 01 $2,900 $3,400 IFN (Inconvenience Full Nights) 01 $1,003 $1,033 IFE (Inconvenience Full Evenings) 01 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilityTown of Lockport – Fuel Inventory (2025M-54)
… (Superintendent) properly safeguard and account for fuel inventory? Audit Period January 1, 2023 – September 24, 2024 Understanding the Audit Area A town may maintain fuel tanks for fueling town equipment and vehicles and may … agree to authorize other municipal entities to purchase fuel from the town. A superintendent is responsible for …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54State Comptroller DiNapoli Releases Audits
… for each of the three years. Office of General Services (OGS): Compliance With Executive Order 95 (Open Data) … the period March 11, 2013 through Dec. 6, 2019 found OGS had taken steps to meet the requirements of EO 95; … were not fully addressed and there was limited assurance OGS provided a complete catalogue of its publishable state …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… a refund check was deposited via Refund of Appropriation (ROA) OR the corresponding chartstring where expenditures have … through the normal draw process). The voucher ID of the ROA or the journal ID that was used to deposit the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryTown of Victory – Justice Court (2013M-66)
… 1, 2013. Background The Town of Victory is located in Cayuga County and has a population of approximately 1,660. … and four Board members. The Court collected $35,265 in fines and surcharges during our audit period Key Findings We found no material issues in the accuracy and timing of deposits and the recording and …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66DiNapoli Statement on NYC's 2025 Budget Modification
… as well as lower pension and debt service spending, in the current year. Business income tax revenue remains … as economic growth continues, albeit more slowly than in recent years. "Additional revenue and cost savings will … the city’s projections. The preliminary budget, due in January, is expected to include updated economic and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationAbout the Retirement System – What Every Employer Should Know
… The New York State and Local Retirement System (NYSLRS) administers two distinct …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-system2022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted a fireside chat … Director People for the American Way About Black History Month The first Black History Month was celebrated in 1976 at the nation’s … Comptroller DiNapoli hosts his annual Black History Month Celebration …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationMandatory Contributions – Enhanced Reporting
… Contributions are mandatory for: Tier 1 and 2 members participating in a … your payroll records until the member retires. Note: There are some exceptions to mandatory contributions. ERS members … New York State correction officers in Tiers 5 and 6 are not required to contribute after 30 years of service. …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsNY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the … NY FullTime Equivalent Employees Dashboard …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardExamination of Island Peer Review Organization
… C027596. These expenses included more than $112,000 in administrative charges and nearly $180,000 in out-of-pocket expenses. Our objective was to determine whether these subcontractor expenses were in compliance with the contract and related subcontractor …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationOnline Services
… We offer a growing list of secure Online Services for customers, clients and business partners. … (PARIS) Sole Custody Reporting Application NYS Payroll Online | Sign In Retirement Online Agency Financial Reporting Package You don't need to … We offer a growing list of secure Online Services for customers clients and business partners …
https://www.osc.ny.gov/online-services