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Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… management and controls over information technology (IT) for the period January 1, 2012, to April 30, 2013. Background … and four Board members. The Town's budgeted expenditures for the 2013 fiscal year were approximately $4.3 million. Key … Town taxpayers have benefited from a declining tax levy for the past three years and an anticipated reduction in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260City of Long Beach – Budget Review (B17-7-9)
… and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Village of Clyde – Financial Management and Board Oversight (2013M-96)
… and the Board’s oversight of financial operations for the period June 1, 2011, through January 11, 2013. … Trustees and an elected Mayor. Budget appropriations for the general, water, and sewer funds in 2013-14 are … which is required by law, or any policies or procedures for finance-related operations. The Board has not adopted any …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Town’s financial condition and examine selected operations for the period January 1, 2011, to September 30, 2012. … composed of the Town Supervisor and four Council Members. For the fiscal year ended December 31, 2012, the Town’s reported expenditures totaled about $208,000 for the town-wide and town-outside-village general funds and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Ontario – Board Oversight and Information Technology (2013M-105)
… Board oversight and information technology (IT) controls for the period January 1, 2011, through September 19, 2012. … exempt employees, and enforced established requirements for leave requests, accrual records, and employee time … that the Supervisor and accountant properly accounted for them and repaid them timely in accordance with law. The …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … capital plans specifying the town"s objectives and goals for using accumulated funds. General fund balance totaled … County) Department officials did not deposit or account for all donations received or deposit money received from …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… (Montgomery County) Town officials did not properly budget for and allocate sales tax revenue. As a result, taxpayers … (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. Copiague Fire District – … paid without an invoice attached to the claims, checks for 39 payments totaling $141,904 were deposited between one …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … to identify reporting errors and individuals eligible for referral to the Scofflaw Program. Town of New Hartford – … County) Town officials appropriately sought competition for nearly $1.4 million in purchases that were over the …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… providers have met the regulatory requirements for collecting and disposing of unneeded drugs. However, … that date, the required processing time frame had elapsed for 1,681 kits (88 percent). Department of Taxation and … to provide collateral security in an amount provided for in statute or determined by the department. Distributors …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 974
… 6252 2(c), eliminating the mandatory employee contribution for members who have ten (10) or more years of membership in … (10) or more years of membership in the ORP are eligible for the reduction in contribution regardless of any break(s) … implement the contribution rate changes as described below for eligible employees. New Contribution Percentages …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementDiNapoli Announces Victory in Shareholder Rights Lawsuit Against BJ's Wholesale
… Club Holdings, Inc., to be included on the company’s 2026 proxy materials for a vote by shareholders at their … efforts to diminish shareholder rights and reduce corporate transparency. As trustee of the New York State … I will continue to take action to resist efforts to reduce corporate accountability and diminish shareholder rights …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-announces-victory-shareholder-rights-lawsuit-against-bjs-wholesaleAccidental Death Benefit – State Police Plan
… there is no surviving spouse or should he or she die, to minor children until age 18, (age 23, if they are students); … your estate. Filing Your family or employer should notify us of your death as soon as possible, so we can send the … beneficiary. If you die on or after January 1, 2020, the application for the accidental death benefit must be filed …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitAccidental Death Benefit – Special 20- and 25-Year Plans
… Where there is no surviving spouse or should they die, to minor children until age 18 (age 23, if they are students); … your estate. Filing Your family or employer should notify us of your death as soon as possible, so we can send the … beneficiary. If you die on or after January 1, 2020, the application for the accidental death benefit must be filed …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitState Agencies Bulletin No. 422.1
… one week before payday. This allows sufficient time for the checks and direct deposit advices to be printed, … Agencies cannot use form AC230 , Report of Check Returned for Refund or Exchange, to process a paycheck reversal for employees in direct deposit until the funds are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsCopiague Union Free School District – Audit Follow-Up (2023M-150-F)
… (PPSI) accessible by those accounts were at a greater risk for unauthorized access, misuse or loss. In addition to … seven-member Board of Education (Board) responsible for managing and controlling financial and educational … is responsible, along with the Assistant Superintendent for Finance and Operations (Assistant Superintendent) and …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/copiague-union-free-school-district-audit-follow-2023m-150-fElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… under Section 383-e or 383-f is irrevocable and will apply to all subsequent employment in any plan-eligible title. Additionally, changing your retirement plan may not be beneficial to all … current and the new plans that you will want to consider. For example: Contribution rates are higher in these plans. In …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planOpinion 88-22
… cost of construction of park facilities undertaken solely for the purpose of increasing the possibility of obtaining state and federal aid for a sewer district project may not be included as part of … treatment plants in two sewer districts and has applied for State and Federal aid in connection with the projects. In …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 90-50
… Have power, upon the request of a municipality, to perform for and at the expense of such municipality, any work of … transportation deems it practicable to perform such work for such municipality in connection with the performance of … who is authorized to receive and accept the same for the purposes of this subdivision, a sum equal to such …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 89-3
… GENERAL MUNICIPAL LAW, §§104, 109-b: The exception for purchases made through the New York State Office of … award. You state that the State contract, as extended, is for an outright purchase rather than an installment purchase. … subdivisions to enter into installment purchase contracts for equipment, machinery and apparatus (General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-3X.6 Overview – X. Guide to Vendor/Customer Management
… the Statewide Vendor File with Special Use Vendor IDs for processing transactions to unique vendors. Special Use … a ten-digit number starting with ”0” and are established for a specific business purpose other than for routine business use, including specific contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overview