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Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… the most basic of financial responsibilities. Financial records are incomplete or missing and there is no way to … the Town’s financial condition. Given the lack of records and the Supervisor’s control over all aspects of the … purposes. The Supervisor has ignored and not complied with State laws and requirements. For example, the Supervisor has …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Town of Seneca Falls – Justice Court (2013M-89)
… the Justice and assigned Justices did not review bank statements or reconciliations, and did not review system … errors. The assigned Justices did not maintain separate bank accounts to track incoming Court moneys, and the Justice … and/or deletions made within the system. Open individual bank accounts for each assigned justice for deposits of Court …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationNewfield Central School District – Financial Condition (2013M-238)
… were maintained. While their budgets included the use of surplus and reserved fund balances to finance operations, the … and actual results never necessitated the full use of the surplus funds. Instead, the amount of surplus increased the District’s total fund balance by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238SUNY Bulletin No. SU-317
… resulted in an overpayment of earnings, the automatic negative retroactive adjustment may not have been processed … overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated when the … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original Death Certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-317-2021-uup-discretionary-increasesDiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… P. DiNapoli and Special Agent-in-Charge Michael McGill of the Social Security Administration (SSA) Office of the Inspector General, Philadelphia Field Division, today … Thomas P DiNapoli and Special AgentinCharge Michael McGill of the Social Security Administration SSA Office of the …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsSubway Wait Assessment
… to be reported monthly to the MTA Board’s Transit and Bus Committee (Committee) and posted on the MTA website’s … of between 25 and 50 percent of all stops along each route. We found that time points only cover between 11 and 30 percent of all stops on each route per direction. Therefore, the majority of the service …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentTown of Hornellsville – Financial Management (2025M-102)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) Town Board (Board) effectively manage fund balance? Audit … Did the Town of Hornellsville Town Town Board Board effectively manage fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Opinion 97-11
… . . ." (emphasis supplied). As used in section 811, the term "municipality" includes a city (see General Municipal Law, §800[4]), and the term "political subdivision" includes a city having a … or employee" or "local officer or employee" within the meaning of sections 800(5) and 810(3). Accordingly, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 98-1
… without competitive bidding, pursuant to the authority set forth in General Municipal Law, §99-r. For purposes of this … pursuant to the competitive bidding requirements set forth in that section. This Office has expressed the opinion … without competitive bidding pursuant to the authority set forth in General Municipal Law 99r …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Overtime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… 2009 to June 30, 2012. Background The LIRR, a constituent of the Metropolitan Transportation Authority (MTA), received … Recovery and Reinvestment Act (Recovery Act) for two of its projects: Atlantic Avenue Viaduct Phase II and Babylon … $25.5 million, respectively. A great portion of the work on these projects is performed by employees assigned to the …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Bethany , … Fire District , Town of Chester , Town of Nichols and the City of Yonkers . "In today's fiscal climate, budget … "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 95-9
… for attending meetings of committees of a fire company); (pro rating the number of points credited for participation in … company. (3) A service award program may not provide for pro rating the number of points credited if a firefighter … and (3) may active volunteer firefighters receive pro rated credit if they participate in less than the minimum …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Cost-of-Living Adjustment – New Career Plan
… cost-of-living adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentCost-of-Living Adjustment – Career Plan
… cost-of-living-adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… cost-of-living adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentCost-of-Living Adjustment – Police and Fire Plan
… cost-of-living adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… cost-of-living adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentCost-of-Living Adjustment – State Police Plan
… begin receiving an annual COLA when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years; or Any age and have …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… greater savings by modifying the terms of the program. For example, the District should review the eligibility requirements of the program for married couples and family members employed by the District . For … requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyouts