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Village of Earlville – Collections (2024M-128)
… we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also … identified that staff in the Clerk-Treasurer’s office did not routinely issue duplicate receipts or maintain a collection log or cash receipts journal showing a description of each …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128McConnellsville Fire District – Financial Operations (2014M-19)
… Purpose of Audit The purpose of our audit was to review the oversight of financial operations of the District for the period of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… March 26, 2014. Background The Margaretville Volunteer Fire Department is a volunteer organization located in the … Department is affiliated with the Middletown-Hardenburgh Fire District (District) and provides fire protection services to the District. The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsTown of Deerpark – Budget Review (B6-16-18)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18State Comptroller DiNapoli Releases Local Government Audits
… increased significantly over the 2015 through 2017 fiscal years. Also, the board did not adopt fund balance, reserve or budgeting policies or multiyear financial and capital plans. Meridale Fire Department and Emergency Squad – Cash Receipts and Disbursements (Delaware …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsSUNY Bulletin No. SU-52
… employees who are inactive or on leave without pay on 04/26/2001 OSC Actions OSC will insert a row on 4/27/2001 to … When a return from leave of absence or rehire transaction is processed, the agency must verify the employee's … panel and also verify the retirement panel. This action is required regardless of bargaining unit. OSC is not making …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areNew York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… officials who pled guilty today to defrauding the IDA and were ordered to pay $1.2 million in restitution: … through a web of conflicts of interest, false statements and pay-offs,” said DiNapoli. “Although their scheme was … with Orange County District Attorney David M. Hoovler and the New Windsor Police, we were able to bring their …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaState Agencies Bulletin No. 1914
… the dues increase and retro adjustments may be directed to Frank Gilbo of the NYSCOPBA office at (518) 427-1551 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationIndustrial Development Agencies in New York State
… (IDAs) to support economic development in New York. An IDA is a type of public benefit corporation that offers financial … an IDA losing the ability to provide tax exemptions. Below is an interactive map developed by the Office of the New York … data, see IDA 2024 | LDC 2024 . For tabular data of what is presented in the dashboard below, see IDA Dashboard Data . …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateState Comptroller DiNapoli Statement on Passage of Final State Budget
… abilities can hurt taxpayers. "This budget process went far past the April 1 deadline, and I’m concerned this is …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-statement-passage-final-state-budgetOpinion 88-30
… a charge upon all the properties in the district. This is in response to your inquiry concerning the authority of a … the water district water system. You state that the town is in the process of establishing a water district under … from the village unless the owner develops a private, on-site water supply. You ask whether, under these …
https://www.osc.ny.gov/legal-opinions/opinion-88-30XI.4.B Standard Contract Language for Grant Contracts: Fixed Term, Multiyear Contracts and Simplified Renewals – XI. Procurement and Contract Management
… simplified renewal agreement. The purpose of this section is to present standard contract language for each of those … or amendments over $10,000. The Master Grant Contract is located at the Grants Management website. The Office of … AGREEMENTS For grant transactions, a fixed term agreement is generally used for project based contracts (e.g. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4b-standard-contract-language-grant-contracts-fixed-term-multiyear-contracts-and-simplifiedNew York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… Show a Year of Economic Devastation A year after the first case of COVID-19 was reported in New York State, the economic … A year after the first case of COVID19 was reported in New York State the economic …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… exactly what we know to be true – that the Bronx is resilient and that our residents and small businesses are … achieving the American dream. The data from this report is promising and is a beacon of hope for our borough. But for us in the Bronx, …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesDiNapoli Releases Executive Budget Report
… through State Fiscal Year (SFY) 2028-29 and state spending is projected to rise at a rate that outpaces revenues. … Growth DOB projects All Funds spending in SFY 2025-26 to total $252 billion, an increase of $8.6 billion, or … for SFY 2024-25. State Operating Funds (SOF) spending is expected to grow by $10.5 billion, or 7.9%. General Fund …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportHiring Public Retirees – When Employees Retire
… Before you hire a public retiree, you should be aware of the laws governing how … without affecting their pension. Earnings Limits For all public retirees, earnings are limited if they are returning to public employment in New York State. Public employment … Summary of laws governing postretirement public employment Sections 211 and 212 retiree earnings …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesLife Changes: Getting Your Affairs in Order and A Guide for Survivors
… A Message from Comptroller Thomas P. DiNapoli It is surprising how many important papers and legal documents … information they need in the future. The second section is directed to your survivors. By taking some time today to … of helpful contacts and other important information. Here is a checklist to get you started: Personal documents — …
https://www.osc.ny.gov/retirement/publications/getting-your-affairs-order-and-guide-survivorsFocus on Facts
… September 2025 Performance of IDAs in NYS, 2025 Annual Report, June 2025 Federal Income Tax Provisions Under the Tax … Conservation / Energy DOH, Lead Pipes Program, January 2026 Climate Action Plan, December 2025 School Districts: … for State Debt Reform (January 2023) New York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2021 …
https://www.osc.ny.gov/focus-onOpinion 90-29
… of an offense (Penal Law, §60.27; Criminal Procedure Law [CPL], Article 420). County probation departments are often … and for the payment of such money to crime victims (see, CPL §420.10[8]). Until 1984, there were no statutory … Effective November 1, 1984, a new subdivision was added to CPL, §420.10 which provides as follows: 7. Undisbursed …
https://www.osc.ny.gov/legal-opinions/opinion-90-29DiNapoli: New York on Stronger Financial Footing
… a statewide, full-day pre-kindergarten program, of which $300 million is targeted to New York City. Provides no …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footing