Search
Etna Volunteer Fire Department - Procurement (2019M-48)
… did not document their efforts to obtain competition for purchases. The Board did not establish policies or procedures for the procurement of goods and services. Certain officers … officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… if controls over financial activity were adequate for the period January 1, 2013 through August 31, 2014. … is governed by a five-member Board of Directors. Expenses for 2013 were approximately $10,374. Key Findings The Board … that sufficient and appropriate supporting documentation for all receipts and disbursements is maintained and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityLocal Government Financial Data Release Dates
… Local Government Financial Data Release Dates …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesLife Changes: What If I Work After Retirement?
… Depending on your personal or financial circumstances, you may be considering working after retirement. NYSLRS … is not a public employer in New York State. So, you do not need prior approval, and your earnings are unlimited, … rest of that calendar year. Please contact us to find out what the limit is before taking the position. A “former …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementDiNapoli: Wall St. Profits on Pace to Beat 2017
… profits has carried into 2018 and the industry is on track for another good year absent a setback later in the year," … "The securities industry is a major source of revenue for New York City and New York State, and is an important … since 2008 and the third-highest on record after adjusting for inflation. The securities industry has the highest …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… Review the policies and procedures for the collection of parking fees at the county parking lot to maximize revenue and safeguard cash; and …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickOpinion 2006-1
… claim for compensation of town officers and employees is a prerequisite to the payment of compensation and, … of section 120 may not be superseded by local law. This is in reply to your letter asking whether a town may pay an … a town may be paid unless an itemized voucher therefor is presented, audited and approved. Claims for fixed salaries …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 2001-12
… bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- Public Library (authority of library board and governing board of … Whether the trustees of a school district library may adopt provisions to cover employees or if they …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12DiNapoli: Wall Street Bonuses Edge Up in 2014
… a decline of 4.5 percent from $16.7 billion in 2013 and is the second year in a row that profits declined (profits … share of bonuses in the current year and a larger share is deferred to future years in an effort to reduce excessive … workers, adding 2,300 jobs in 2014. While the industry is still 11 percent smaller than before the financial crisis …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014XI.12.B Contract Assignments – XI. Procurement and Contract Management
… under a contract and that their consent is required for certain transfers. State Finance Law, Article 9, Section … agencies may waive prior written consent when the reason for the transfer is due to a reorganization, merger or … under the contract, including the responsibility for contract performance and right to payment, to another …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsControls and Management of the Unemployment Insurance System
… in March 2020, created temporary programs that allowed for enhanced UI benefits for those affected by COVID-19. The COVID-19 pandemic and the … Collectively, these factors not only increased the demand for as well as the amount of UI benefits but also increased …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemState Agencies Bulletin No. 1952.1
… (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the Ratification Date of 07/27/2021; and Has a … (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedState Agencies Bulletin No. 1949
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall … 12:00 am on 10/01/2021 and before 11:59 pm on 12/31/2021. For any shift that begins at or after 12:00 am on 01/01/2022, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1949.1
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall … 12:00 am on 10/01/2021 and before 11:59 pm on 03/31/2022. For any shift that begins at or after 12:00 am on 04/01/2022, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainWestern Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… 2024 calendar years, primarily due to an increase in video lottery terminal and hotel revenues. For the calendar …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementState Comptroller DiNapoli Releases School Audits
… Specifically, officials did not use competition for 18 purchases totaling $543,474 out of a sample of 21 … purpose or both. Officials did not use a purchase order for 23 purchases totaling $92,220 out of 24 tested totaling … the purchase, approving the invoice and signing checks for payment. Sullivan West Central School District – Lead …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… income and business taxes and low interest rates for refinanced debt. The city has so far staved off the need to issue debt to pay for operations by leaning on one-time measures, but a … the New York state congressional delegation deserve praise for passing a much-needed federal relief package. It provides …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefState Comptroller DiNapoli Releases Municipal & School Audits
… manage user accounts or implement key IT controls. For example, unused accounts assigned to some former employees remained active for at least seven years. Officials did not adopt a breach … required by law, and did not adopt an IT contingency plan for unexpected disruptions or disasters. Officials also did …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1Oversight of the Practice of Funeral Directing
… Objective To determine if the Department of Health is effectively overseeing the practice of funeral … law and regulation and if the New York City Department of Health and Mental Hygiene is effectively overseeing selected aspects of … To determine if the Department of Health is effectively overseeing the practice of funeral …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Fultonville – Claims Auditing (Montgomery County) Except for minor discrepancies, auditors found that the village … the claims and that claims were adequately supported and for legitimate purposes. Town of Livonia – Justice Court …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits