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Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… whether Town officials accurately compensated employees and whether amounts withheld and paid for employee benefits were accurate for the period … Town Board. The Town has approximately 3,100 residents, and 2017 budgeted appropriations totaled approximately $4.8 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 835.1
… Civil Service Law, Section 131.5 and the N/S to Grade side letter to the 2007-2011 CSEA agreement, OSC is issuing instructions for the revised method … salary: Office of Court Administration City University of New York (CUNY) Thruway Authority Teachers’ Retirement System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/8351-new-promotion-method-calculating-salaries-employees-upon-movement-civilState Agencies Bulletin No. 835
… Civil Service Law, Section 131.5 and the N/S to Grade side letter to the 2007-2011 CSEA agreement, OSC is issuing instructions for the revised method … salary: Office of Court Administration City University of New York (CUNY) Thruway Authority Teachers’ Retirement System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/835-revised-method-calculating-salaries-employees-upon-movement-civilFalconer Central School District – Financial Management (2016M-146)
… Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Sweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Town of Windsor – Financial Management (2025M-24)
… – pdf] Audit Objective Determine whether the Town of Windsor (Town) Board (Board) effectively managed the Town’s … Determine whether the Town of Windsor Town Board Board effectively managed the Towns fund …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Opinion 88-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Distribution by State Comptroller (fines for violations of Workers' Compensation Law) WORKERS' COMPENSATION LAW, … Concerning the provisions of subdivision two of section 52 of the Workers Compensation …
https://www.osc.ny.gov/legal-opinions/opinion-88-3XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… a Refund Check . Payroll Account Outreach OSC will reissue upon receipt of a signed outreach letter from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentState Comptroller DiNapoli Releases Municipal & School Audits
… (AFRs). The 2024 AFR was also 244 days late as of Oct. 31, 2025. Arkport Joint Fire District – Treasurer’s Records and … over the audit period. Hillsdale-Copake Fire District – Cash Disbursements (Columbia County) The board generally … totaling $249,004, had only the treasurer’s signature. One check for $4,267 payable to the treasurer was not signed by …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… more quickly. Start by evaluating the costs and benefits of various revenue collection alternatives, using measures … complies with statutory requirements and that proper internal controls are in place. Accept Credit Card Payments … Officers Association Recommended Practices: GFOA Best Practice - Use of Lockbox Services [pdf] GFOA Best Practice - …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processAsylum Seeker Spending Report
… between State Fiscal Year (SFY) 2022-23 through SFY 2026-27 for emergency spending related to people seeking … for asylum seekers totaled $2.65 billion through March 31, 2026. Figure 1 – State Spending by Agency (through month … Note: Spending from April 1, 2023 through March 31, 2026. Figure 2 – State Spending by Activity (through month …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportDiNapoli: Small Business Owners Are Backbone of New York's Economy
… New York ranked fourth among states in the number of small businesses and third behind California and Florida for its share of small businesses, but trailed the rest of the country in some key metrics, including small business …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economyOpinion 91-51
… MUNICIPAL FUNDS -- Inter-fund Advance (from county sewer district fund to general fund) COUNTIES -- Fund Transfers (inter-fund advance from sewer district fund to general fund) GENERAL MUNICIPAL LAW, §§9-a, … LAW, §271: A county may temporarily advance county sewer district user fees and benefit assessments to any other …
https://www.osc.ny.gov/legal-opinions/opinion-91-51More About This Retirement Plan – Police and Fire Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, … and Fire Retirement System members. (There is no Tier 4 in the Police and Fire Retiremenet System.) These benefits … 8, 2010 are covered under Article 14. The information in this publication does not apply to you. Throughout this …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planTravel Advisory No. 11
GFO Updates Employee Expense Reimbursements
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsState Agencies Bulletin No. 433
… in response to the new Extended Out-of-Title Agency Protocol issued by the Governor's Office of Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/433-new-earnings-code-and-procedures-step-3-out-title-grievancesTrumansburg Central School District – School Lunch Operations (2015M-171)
… January 16, 2015. Background The Trumansburg Central School District is located in the Towns of Enfield and … operates three cafeterias, which are located in the high school, middle school and elementary school buildings. The District’s … Trumansburg Central School District School Lunch Operations 2015M171 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Germantown Central School District – Payroll (2023M-3)
… District (District) officials accurately paid employees and the compensation was supported and authorized by the Board of Education (Board). Key … paid to employees was accurate, adequately supported and authorized by the Board. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Opinion 97-3
… taxes which became a lien prior to January 1, 1995. As to pre-1995 liens, we note that the transitional provisions of … generally provide that for purposes of the enforcement of pre-1995 liens, the provisions of the applicable general, … effect only until December 31, 1999 (L 1993, ch 602, §8[c][i], as amended) 1 . Chapter 602 repealed, among other …
https://www.osc.ny.gov/legal-opinions/opinion-97-3