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Village of Munnsville – Financial Operations (2012M-239)
… not filed the required annual financial report with OSC on a timely basis. The Board did not audit, or cause to be …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Liberty – Financial Condition (2013M-109)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The … Trustees. The Village’s 2013-14 budgeted appropriations for all operating funds totaled approximately $6.4 million. … Key Recommendations Ensure that her records are accurate for the Board to use as a sound basis for key financial …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… of duties over the cash receipts process and the Board does not provide additional oversight to mitigate this …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… the period July 1, 2011, to May 31, 2013. Background The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is … has 10 members, including two parent representatives. The School’s operating expenses for the 2011-12 fiscal year were … Elmwood Village Charter School Student Enrollment and Billing …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… of the State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Chautauqua – Fiscal Stress (2013M-220)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2012, through July 16, 2013. … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year were approximately $1.3 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … of long and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond tokens of appreciation. Accordingly, the weekend trips could be considered as gifts of public funds, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221State Comptroller DiNapoli Releases School District Audits
… systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to … the district did not have systems in place to account for textbooks purchased for and loaned to nonpublic school students and cannot …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 683
… of recent arbitration awards. Background Increment Codes for employees represented by NYSCOPBA and Council 82 … and new Increment Codes have been created to reflect only one meaning for each Increment Code. Under the previous … below Job Rate but who are holding a longevity, needed an FIS salary to update the salary each April with a Performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesState Agencies Bulletin No. 953
… Purpose To inform agencies of changes to the General Comments page. Background The General Comments page is available for … To inform agencies of changes to the General Comments page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservUnified Court System Bulletin No. UCS-324
… of the current contract. The JLP payment will be ended for all employees after March 31, 2026. Effective Dates The April … for agency review after the payments have been processed. All reports will be sorted by Department ID, then by employee … NPAY770 – One Time Payment Report This report identifies all employees who received the April 2023 JLP payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentOpinion 89-31
… the issues discussed in the opinion. ELECTIONS -- Recall Election (authority of city voters to petition) REFERENDUM-- Recall Election (authority of city voters to petition) CHARTERS -- City Charters (right to hold recall … Whether the voters of a city may bring a petition to remove an elected city official through recall …
https://www.osc.ny.gov/legal-opinions/opinion-89-31What is a Defined Benefit Plan?
… by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … Financial advisers recommend employees contribute at least 10 percent of their gross earnings to their defined … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planState Comptroller DiNapoli Releases Audits
… Heights LLC in the Bronx, Victory Plaza in Manhattan, and Woodlawn Senior Living in the Bronx—and one development …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-auditsNew York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… The COVID-19 pandemic abruptly halted tourism in New York City, one of the world’s top tourist and business traveler destinations, … The COVID19 pandemic abruptly halted tourism in New York City one of the worlds top tourist and business traveler destinations …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73Member Annual Statement
… will notify you by email at the beginning of May. Mail: We mail printed Statements by the end of June. For … a printed copy in the mail. (Return to Top) Keep Your Contact Information Up to Date We distribute Statements based … Your NYSLRS ID is a unique identifier which starts with ‘R’ and is followed by eight digits. It is assigned by NYSLRS …
https://www.osc.ny.gov/retirement/members/member-annual-statementOpinion 88-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … at 28 Opns St Comp 1972 p 97 still represents the views of this Office …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 90-60
… into an installment purchase contract for the purchase of realty because section 109-b(2) expressly provides that a …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 94-9
… as official newspaper prior to 1940) PUBLIC OFFICERS LAW, §70-a; GENERAL CONSTRUCTION LAW, §60(a): A publication which … claims for compensation pursuant to Public Officers Law, §70-a. You ask whether the amendments to General Construction Law, §60(a) and Public Officers Law, §70-a made by chapter 725 of the Laws of 1975 permit a county …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Brownfield Cleanup Program
… into a Brownfield Cleanup Agreement (Agreement) outlining site investigation and cleanup objectives. Site cleanup under remedial programs can take several years … complete. As such, DEC reviews, oversees, and tracks each site’s progress from investigation, design, and completion of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-program