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Village of Owego – Records and Reports (2025M-137)
… records and reports for informed decision-making, legal compliance and accountability. These records are … a Downtown Revitalization Initiative project. 2 OSC’s website provides more information on AFR non-filers and the …
https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137Opinion 96-10
… FUNDS -- Capital Reserve Fund (transfer into general fund) FIRE DISTRICTS -- Powers and Duties (transfer from capital … general fund prohibited) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may not authorize the … the unexpended balance of a capital reserve fund into the fire district's general fund. It may, however, authorize a …
https://www.osc.ny.gov/legal-opinions/opinion-96-10XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… OVERVIEW This section provides information related to types of intergovernmental agreements and whether they are subject to the Office of State Comptroller (OSC) review and approval. … This section provides information related to types of intergovernmental agreements and whether they are subject …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsDiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police today announced … act with honesty and integrity. I thank District Attorney Paul Czajka and the New York State Police for their … Thomas P DiNapoli Columbia County District Attorney Paul Czajka and the New York State Police today announced the …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageState Agencies Bulletin No. 2205
… Bulletin Supersedes Payroll Bulletin No. 70 . Purpose: The purpose of this bulletin is to provide agencies with … and on time, there may be an occasion where all or part of the employee’s pay is not received by the employee on the scheduled paycheck date. Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsControls Over Unclaimed Bottle Deposits
… initiators, and is collecting and depositing the required unclaimed bottle funds into the General Fund. The audit … registered with the Department to remit 80 percent of any unclaimed bottle deposits on a quarterly basis. Along with … or fail to file quarterly reports. The Act requires all unclaimed deposits collected by the Department to be …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsCompliance With Payment Card Industry Standards
… Purpose To determine whether the Thruway Authority (Authority) complies with Payment Card … Industry Data Security Standards. Our audit scope covers the period March 1, 2017 through June 5, 2017. Background The Authority operates and maintains a toll superhighway …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsCompliance With Outcome Reporting Requirements
… Reporting requirements for specific programs vary, often with many of the requirements specified in the legislation … for less than half of them. In addition, 12 programs with appropriations during the period totaling over $500 … had annual reports for only 15 of 173 subsidiaries linked with ESD per the State’s Public Authority Reporting …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsState Agencies Bulletin No. 2040
… Affected Employees Employees in the Fire Protection Specialist title series in the OFPC at the Division of … date: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of … of Absence/MLS); and Worked full-time in a Fire Protection Specialist title and was required to wear a uniform; and Does …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2040-2021-2022-uniform-maintenance-allowance-employees-fire-protectionState Agencies Bulletin No. 2025
… Purpose The purpose of this bulletin is to provide agencies instructions for … calendar years 2019 and 2020. Affected Employees Employees of the Department of Transportation and the Office of Parks, Recreation and … The purpose of this bulletin is to provide agencies instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2025-2020-and-2021-retroactive-special-assignment-duty-pay-calendar-yearsRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners … Did the Rotterdam Fire District Number 7 Schonowe District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… Next Generation 911 (NG911) is a long-promised upgrade to New York’s emergency communications system that would … allow photos, voice and video calls and text messaging to be rerouted to other county call centers when major events like natural … Next Generation 911 NG911 is a longpromised upgrade to New Yorks emergency communications system that would allow …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911State Agencies Bulletin No. 409
… Purpose To provide an overview of Contract Pay and highlight the changes resulting from the Payroll System upgrade. Affected Employees Teachers in Pay Basis Code 21P Overview Contract Pay is the process used by the Payroll System for teachers … To provide an overview of Contract Pay and highlight the changes resulting from the Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersCity of Buffalo – Budget Review (B26-1-5)
… million from the sale of City parking structures to the Buffalo Municipal Parking Authority. $15 million of … in June 2026. The general fund historically funded annual solid waste fund operating deficits. As a result, as of March 30, 2026, the solid waste fund owes the general fund $27.3 million and does …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5DiNapoli Releases November State Cash Report
… the holiday shopping season as well as end-of-year Wall Street bonuses will have on tax collections." Through …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… be turned over by retailers to the Comptroller’s Office of Unclaimed Funds (OUF). In 2024, the office recovered over $21 … gift cards early this new year and remember to check for unclaimed funds . “Tis the season of giving, not losing, so … please spend those gift cards and check to see if you have unclaimed funds,” DiNapoli said. “Many New Yorkers don’t …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsDiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… continues to have high levels of foreclosure activity with new foreclosure filings remaining significantly higher … cases that have become stalled, to monitor properties with delinquent mortgages and to return vacant abandoned … continues to have high levels of foreclosure activity with new foreclosure filings remaining significantly higher …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsOpinion 97-5
… (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of … and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, … to Village Law, §§6-622 and 22-2200, construct a private road with the costs assessed against adjoining properties. …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Service Credit – Divorce and Your Benefits
… for military service. For most members, the total amount of service credit at retirement will directly affect the … denominator: 50% x the years of service earned during the marriage the member’s total service credit Purchased … DRO specifies a flat dollar distribution (rather than a percentage) or calculates the ex-spouse’s share using a …
https://www.osc.ny.gov/retirement/members/divorce/service-credit