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Comptroller DiNapoli Releases Municipal Audits
… payments were made. In addition, the director had sole access to the library savings and money market bank accounts and withdrew more than $37,000 from these …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsLength of Service Award Programs (2014-MS-1)
… system that complies with New York State General Municipal Law (GML). The point system specifies how points toward LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Comptroller DiNapoli Releases Municipal Audits
… in the first year of operation. Town of Busti – Taxpayer Equity (Chautauqua County) Town officials did not properly … County officials have established a cash management policy and related procedures that addresses the collection, …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1Town of Sodus – Financial Management and Professional Services (2013M-99)
… February 14, 2013. Background The Town of Sodus is located in Wayne County and has a population of approximately 8,400. … and for maintaining an appropriate level of fund balance in each fund. Develop realistic, structurally balanced …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99DiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… and Nash appeared before Westchester County Court Judge David Zuckerman. Bigelow and Nash are due back in court Jan. …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsTown of Ballston – Water Fund Financial Operations (2012M-258)
… were not properly maintained. As a result, officials have not received the accurate and timely information … of assessing of fees for estimated billings, which could have generated an additional $22,500 in revenue for the water …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Town of Alden – Town Supervisor (2024M-105)
… officials completed bank reconciliations that should have been completed in prior years. Provide the Board with … agreed with our recommendations and indicated they have initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105County of Rockland – Budget Review (B6-15-21)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B61521 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Comptroller DiNapoli Releases Municipal Audits
… Town of Dansville – Board Oversight (Steuben County) Auditors found that the board has not adopted … The board acted outside its authority when it provided the highway superintendent with bonuses totaling $1,200 for … Fire Company – Controls Over Financial Activities (Warren County) Company officers generally provided adequate …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0City of Troy – Budget Review (B17-5-13)
… revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. … obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the State … expired and the City faces potential significant increased salary and wage cost when these agreements are settled. The …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Out-of-Service Death Benefit – New Career Plan
… If you are a vested member with at least ten years of credited service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested … benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed …
https://www.osc.ny.gov/retirement/publications/1515/out-service-death-benefitOut-of-Service Death Benefit – Career Plan
… vested member with at least ten years of credited service, have not retired, and you die more than one year after …
https://www.osc.ny.gov/retirement/publications/1642/out-service-death-benefitOut-of-Service Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… vested member with at least ten years of credited service, have not retired, and you die more than one year after …
https://www.osc.ny.gov/retirement/publications/1513/out-service-death-benefitOut-of-Service Death Benefit – Police and Fire Plan
… vested member with at least ten years of credited service, have not retired, and you die more than one year after …
https://www.osc.ny.gov/retirement/publications/1512/out-service-death-benefitOut-of-Service Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… vested member with at least ten years of credited service, have not retired, and you die more than one year after …
https://www.osc.ny.gov/retirement/publications/1511/out-service-death-benefitOpinion 92-11
… (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- … Reserve (transfer by school district into reserve for property loss and liability claims) SCHOOL DISTRICTS -- … to transfer from insurance reserve to reserve for property loss and liability claims) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 2002-10
… and cultural properties under their jurisdiction in a spirit of stewardship and trusteeship for future …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Privately-owned cemetery … Law (§119-aa et seq .) relates to historic preservation in local governments. This article establishes a "framework … … historic and cultural properties under their jurisdiction in a spirit of stewardship and trusteeship for future …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10DiNapoli: Report Finds Mixed Job Picture in Upstate NY
… Upstate New York lags behind downstate New York and the nation in job growth since the Great … P. DiNapoli. Since June 2009, total employment in upstate New York rose by 0.3 percent compared to 2.2 percent in the … Upstate New York lags behind downstate New York and the nation in job …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-report-finds-mixed-job-picture-upstate-nyOpinion 94-18
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VILLAGES -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-94-18