Search
Opinion 89-61
… INSPECTOR -- Compensation (salary in town charged only to area of town outside of villages) VILLAGE JUSTICE -- … town highway superintendent are chargeable to the entire area of the town, including villages. The salary of the town building inspector is chargeable only to the area of the town outside of any incorporated villages. …
https://www.osc.ny.gov/legal-opinions/opinion-89-61State Parks a Growing Attraction
… Agency Attendance reporting system, into which each state park facility reports estimated attendance information. At … is greatest in the Long Island, Niagara and New York City regions. Figure 2 – 2025 State Park Attendance by Region … Long Island 28,706,873 Niagara 13,203,071 New York City 10,108,307 Saratoga/Capital 6,371,741 Palisades …
https://www.osc.ny.gov/reports/state-parks-growing-attractionEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… for by additional spending from federal clean water funding provided by the federal Infrastructure Investment and … revenues over this period. Clean Water, Clean Air, and Green Jobs Environmental Bond Act of 2022 In November 2022, … approved the $4.2 billion “Clean Water, Clean Air, and Green Jobs Environmental Bond Act of 2022.” With nearly 68 …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureState Comptroller DiNapoli Releases Municipal Audits
… interest existed. Auditors found no competition was sought for professional services. Officials paid the 12 providers … The district has been contracting with the company for about 10 years. City of Glen Cove Industrial Development … in the accounting records. She also recorded one deposit for $25,000 twice. Auditors also found the required 2016 …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli: State Pension Fund Posts Strong 11.94% Annual Return, Closes at Record High of $295.4 Billion
… turbulence out of Washington,” DiNapoli said. “Under my watch, our diversified, disciplined investment strategy … the Fund’s long-term fiscal health. While annual returns can fluctuate with market conditions, the Fund continues to … assessment of how the Fund is being managed and where improvements could be made. Weaver’s review found: The …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-state-pension-fund-posts-strong-11-point-94-percent-annual-return-closes-at-record-high-295-point-4-billionState Comptroller DiNapoli Releases Municipal & School Audits
… County) The board did not adequately plan for long-term capital and financial needs totaling $5.6 million which may … In addition, the treasurer did not always complete bank reconciliations and half of the reconciliations prepared were not supported. As a result, adjusted bank balances did not agree with general ledger cash balances …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over … 1, 2012, through April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 … resolution directed Town officials to consult the Office of the State Comptroller’s publications for guidance. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149City of Glen Cove– Budget Review (B7-13-16)
… fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 … City of Glen Cove Budget Review B71316 …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… July 1, 2012 through October 30, 2015. Background The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andSouthold Union Free School District – Claims Processing (2013M-183)
… of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background … processing function that ensure claims are audited in a timely manner and are properly supported. The claims … did not always formally approve all purchases prior to ordering goods and services. We selected and reviewed 25 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… was inadequate and did not effectively segregate the Town Clerk’s duties. Deposits in the Clerk’s office were not timely or intact. Cash collected …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyCredit for Previous or Military Service – Regional State Park Police Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Please note that … Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-serviceCredit for Previous or Military Service – En-Con Police Officers Plan
… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceCredit for Previous or Military Service – Forest Rangers Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … of your military service. To determine your eligibility and the cost, if any, please send us a copy of your … system in New York State, your service may be recredited and your date of membership and tier restored. However, an …
https://www.osc.ny.gov/retirement/publications/1864/credit-previous-or-military-serviceHampton Bays Union Free School District – Claims Processing (2013M-333)
… appeared to be properly auditing claims, the purchasing agent did not always formally approve all purchases prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … of the Capital Region BOCES , Skaneateles Central School District and the Tuckahoe Union Free School District . “In an era of limited resources and increased … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Village of Addison – Payroll (2024M-12)
… was arrested in 2023 and charged with misappropriating funds and making unauthorized payments totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12City of Glen Cove – Budget Review (B7-14-16)
… 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71416 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Town of Dover – Financial Activities (2013M-139)
… of our audit was to review internal controls over selected financial activities for the period January 1, 2011, to … Findings The Board needs to improve its oversight of key financial activities and ensure that applicable laws and best … Town of Dover Financial Activities 2013M139 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139V.3.D Accounts – V. Chart of Accounts (COA) Governance
… The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of a transaction. Account is required on all transactions. … all agencies will be able to access the complete list of Account codes in the SFS. The Account ChartField is five …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accounts