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City of Batavia – Business Improvement District (2017M-283)
… 14, 2017. Background The City of Batavia is located in Genesee County. The City has approximately 15,500 residents and is governed by an elected nine-member City Council. The Council created the BID in 1997. The BID is a geographic area in which a charge is …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Farmingdale Union Free School District – Financial Condition (2016M-235)
… The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, … six schools with approximately 5,800 students, is governed by an elected seven-member Board of Education. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… Purpose of Audit The purpose of our audit was to determine whether the Village properly … June 1, 2006, to October 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster … Village of Depew Internal Controls Over Capital Projects 2013M29 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29State Agencies Bulletin No. 2129
… inform agencies of OSC’s automatic processing of the CSEA Signing Bonus and to provide processing instructions for … BU03, BU04 and BU47 are eligible for a one-time lump sum Signing Bonus. The Signing Bonus lump sum payment is not pensionable and not … inform agencies of OSCs automatic processing of the CSEA Signing Bonus and to provide processing instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2129-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 2129.1
… inform agencies of OSC’s automatic processing of the CSEA Signing Bonus and to provide processing instructions for … BU03, BU04 and BU47 are eligible for a one-time lump sum Signing Bonus. The Signing Bonus lump sum payment is not pensionable and not … inform agencies of OSCs automatic processing of the CSEA Signing Bonus and to provide processing instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21291-civil-service-employees-association-csea-signing-bonus-2021-2026Death Benefits – Divorce and Your Benefits
… the appropriate beneficiary designation with NYSLRS. A DRO may direct a member to designate the ex-spouse to receive … formula but may vary based on the parties’ agreement. The DRO should be filed with NYSLRS as soon as possible after the DRO is entered as an official court document. Filing …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsAccounts Payable Advisory No. 29
… of the agency, or a designee, has granted that authority by a rule or written directive filed with the Comptroller. … Section 110 also requires the designee be identified in writing and filed with the Comptroller. Agencies are … 30, 2027. For the certification due by April 30, 2026, in addition to the annual certification of internal controls …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationCUNY Bulletin No. CU-579
… Hourly PSC employees in Bargaining Units AJ, GA, TC, T8, CA, CB, and CE who meet the eligibility criteria Background … or on Paid Leave in Bargaining Units AJ, GA, TC, T8, CA, CB, and CE shall receive a General Salary Increase of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-579-2017-professional-staff-congress-psc-general-salaryAltona Fire District – Claims Auditing (2016M-162)
… the State, distinct and separate from the Town of Altona in Clinton County. The District is governed by an elected five-member Board of Fire Commissioners. … Key Findings Not all claims for payment were supported by documentation. Not all claims contained supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… proposal: “The Executive Budget proposal put forth today by Governor Hochul comes at a time of continued economic … to assess any actions taken by the new administration in Washington and how they could affect New York’s finances. … release a more detailed analysis of the Executive Budget in the coming weeks.” …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
… report - pdf ] Audit Objective Determine whether Village of Castile (Village) officials accurately billed New York … Determine whether Village of Castile Village officials accurately billed New York State …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Village of Croton-on-Hudson – Payroll (2017M-200)
… Background The Village of Croton-on-Hudson is located in Westchester County. The Village is governed by a Council–Manager form of government with an elected … of pay periods. The Village under-budgeted for overtime in 2016-17 by 43 percent. Key Recommendations Require …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Lake Placid Central School District – Claims Auditing (2016M-84)
… The Lake Placid Central School District is located in the Towns of North Elba and Wilmington in Essex County. The District, which operates two schools with approximately 700 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84State Comptroller DiNapoli Releases State Audits
… Intoxicated (2015-N-2) Although 9,604 offenders overseen by the office received court orders to install Ignition … By borough, IID installation rates ranged from 9 percent in Brooklyn to 30 percent in Staten Island. Generally, offenders who did not install …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases Municipal Audits
… County , Genesee County , Georgetown Fire District , Greene County , Hewlett Bay Fire District , Long Lake Fire … fully understanding the district’s financial condition. Greene County – Court and Trust (2014M-294) The records … Ind Dev Agency Dutchess Co Genesee Co Georgetown FD Greene Co Hewlett Bay FD Long Lake FD No 1 Town of Milford …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Town of Jay – Records and Reports (2023M-22)
… report - pdf] Audit Objective Determine whether the Town of Jay (Town) Supervisor maintained complete, accurate and … and reports to manage the Town’s financial operations. Of the 15 asset and liability accounts we reviewed as of December 31, 2021 and October 31, 2022, five accounts were …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22State Comptroller DiNapoli Releases Municipal & School Audits
… instruction. From fiscal years 2019-20 through 2022-23, the district’s reported surplus fund balance ranged from … the board increased taxes by an average of about $318,000 (2%) each year from 2019-20 to 2023-24. Center Moriches Union … scorekeeping events due to various discrepancies with game schedules. For example, time sheets were submitted with …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Overlapping Real Property Tax Rates and Levies - FAQs
… fire) purposes. Rates per $1000 of both assessed value and full value are presented, and aggregate rates are provided to … convey the full tax burden within each municipality. Full value tax rates enable the user to compare tax rates across …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsDue Diligence for Companies Holding Abandoned Funds
… funds are required to attempt to contact the rightful owner of the property before transferring, or escheating, the … property report. In the notice, be sure to tell the owner that their property will be reported as abandoned … your report. Include that date in the notice to give the owner a deadline for contacting you. Exemptions to this …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsState Agencies Bulletin No. 2002
… regarding a new stipend for canine handlers represented by PEF at DHSES. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … canine. Employees can only be paid for those pay periods in which the employee was eligible for the entire pay period. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federation