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State Comptroller DiNapoli Releases Municipal Audits
… did not ensure that employees were paid appropriately. As a result, for the limited periods reviewed, 11 employees … herself for more time than she was entitled, resulting in overpayments of about $12,800. Rockland County – Budget … includes county sales tax revenues of $261 million, which is a decrease of approximately $560,000 from the actual …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2006-6
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Leave Time … (leave of absence) GENERAL MUNICIPAL LAW §92(1): A town board may not grant a leave of absence to the town … distinguish between elective and appointive officers. It is well-established, however, that an elected officer …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… 6, 2024 Understanding the Audit Area The audit of claims is often the last line of defense for preventing … improper or fraudulent claims from being paid. When a local government has a strong claims auditing process, the … to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the Board should conduct a …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82State Comptroller DiNapoli Releases Audits
… Dogs (Follow-Up) (2019-F-5) An initial report issued in April 2018 determined the department was adequately … deficiencies at four of the 48 shelters they visited. In a follow-up, auditors found the department made progress in … if scheduled service was reasonable. Auditors found there is a risk that the number of buses may have been …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsAvailable Options – Article 14 Benefits
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides for the maximum … Joint Allowance — Full* This option will provide you with a reduced monthly benefit for your lifetime, and is based on … depending upon which option you elect, payments in the same amount you were receiving (without COLA) will be …
https://www.osc.ny.gov/retirement/publications/1644/available-optionsSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… The Schuyler County Industrial Development Agency is an independent public corporation whose purpose is to … and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is … for approved projects or subleases and does not prepare a documented cost-benefit analysis or risk assessment during …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… 2012 through October 9, 2013. Background Columbia County is governed by a Board of Supervisors which is composed of 23 members, one … Chair. The Chair is the County's chief executive officer. In 2012, the County's total expenditures were $145,141,973. …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… The Tompkins County Industrial Development Agency is an independent public benefit corporation created under … York State General Municipal Law. The IDA is governed by a seven-member Board of Directors that is appointed by the … from those business that fall short of performance goals in compliance with TCIDA’s recapture policy. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardOpinion 2001-7
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Expenses (authority … to charge "entry fee" to properties within an extension to a public parking district) -- Extensions (authority to charge … parent district. The apparent purpose of the "entry fee" is to recover capital costs of the district. Towns are …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Opinion 2001-13
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (authority of a town to install a tollbooth and charge a fee to certain … People v Grant , 306 NY 258, 260). Further, when there is a general delegation of power to political subdivisions …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13State Agencies Bulletin No. 1366
… the beginning of the pay period of the first pay check in calendar year 2015 Effective Date(s) Effective the … are not withheld during periods when the employee is receiving payments while on a workers’ compensation leave. Note: Beginning in 2015, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1366-new-payserv-actionreason-codes-and-procedures-reporting-workers“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… data show student performance dropped significantly in 2022 from 2019, with New York experiencing even greater … National Assessment of Educational Progress (NAEP), which is administered by the U.S. Department of Education’s … the gap closed by 11 points from 2019, showing a 22 point gap in 2022; and for English language learners, …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoveryInspector General
… New Yorkers need assurances that the Office is guided by the highest ethical standards and principles in the conduct of its business. Comptroller Thomas P. … To report fraud within OSC: 518-408-4906 weekdays, 8:00 a.m. to 4:00 p.m., to reach the Office of the Inspector …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalImplications for the Future – 2022 Financial Condition Report
… Supply chain disruptions, increased demand of goods, and a tight labor market pushing wages higher combined to boost … the Fed’s interest rate response, and continued volatility in the financial markets all impact whether the trajectory … In addition, the federal Infrastructure and Jobs Act is expected to provide $4.6 billion in highway and bridge …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureOpinion 2004-8
… or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (reserve fund … health care benefits) GENERAL MUNICIPAL LAW §§6-n, 6-p; 92-a; MUNICIPAL HOME RULE LAW §10: A village may not establish a … health care benefits of its officers and employees. This is in response to your inquiry concerning a village that …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8NY-Sun Incentive Program
… the NY-Sun projects are increasing renewable energy in New York’s power system; and properly administering … Public Service Commission. In 2014, NY-Sun received a commitment of $1 billion to stimulate the marketplace for … in the State, by 2023. In addition, the goal of NY-Sun is to help establish a self-sustaining and self-sufficient …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programShenendehowa Central School District – Claims Processing (2016M-137)
… 2016. Background The Shenendehowa Central School District is located in the Towns of Clifton Park, Halfmoon, Ballston, Malta, … Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Valley Stream Central High School District – Payroll (2016M-19)
… Background The Valley Stream Central High School District is located in the Town of Hempstead, Nassau County. The District … Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Slingerlands Fire District – Professional Services (2014M-250)
… review whether the District obtained professional services in accordance with its purchasing policy for the period … May 31, 2014. Background The Slingerlands Fire District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… Background The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont in St. Lawrence County. The District, which is governed by a seven-member Board of Education, has approximately 300 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229