Search
Town 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-105Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
Oracle Charter School School Building Acquisition and Leave Accrual Records 2013M290
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualCity of Yonkers – Budget Review (B17-6-11)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … City of Yonkers Budget Review B17611 …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Town 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-b17-7-9State 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
… today announced his office completed audits of the East Meadow Public Library , Town of Erwin , Town of New … their money is being spent appropriately and effectively." East Meadow Public Library – Claims Auditing (Nassau County) … today announced his office completed audits of the East Meadow Public Library Town of Erwin Town of New Hartford …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… Motor Fuel Excise Tax (2018-S-28) Diesel and motor fuel distributors may be required to provide collateral security … provided for in statute or determined by the department. Distributors whose combined tax liability exceeds $5 million … liability. Auditors found the department does not review distributors’ existing collateral security amounts to …
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-retirementAccidental 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
… or reversed are affected. Background Generally, the State payroll is confirmed one week before payday. This … send the AC3197 request to the ddreturnsandreversals@osc.ny.gov email. One form should be submitted for each check … AC230 or AC1476-P to the payrollreversalsandexchange@osc.ny.gov email at the same time as the AC3197 submission. …
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)
… pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess Copiague Union Free … as of January 2026, in implementing our recommendations in the audit report Copiague Union Free School District – … The purpose of our review was to assess Copiague Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/copiague-union-free-school-district-audit-follow-2023m-150-fDiNapoli 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-wholesaleElecting 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
… (exclusion of nonresidents); (imposition of fees) TOWN LAW, §§198, 202: The cost of construction of park … applications for aid the town has included plans for two small parks with boat launching ramps for the purpose of … be excluded, the town is permitted to charge a reasonable fee to nonresidents who use the park ( Gewirtz , supra ; Opn …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 90-50
… when the New York State Department of Transportation (DOT) performs highway construction on their behalf pursuant … subdivision relates to the settlement procedures between DOT and a municipality for costs associated with the municipal work performed by DOT. This provision authorizes DOT, upon the request of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 89-3
… (9[A-1] NYCRR, §250.5; OGS Purchasing Memorandum No. CL-100). One requirement of OGS's rules is that "(p)urchases … contracts' terms and clauses" (Purchasing Memorandum No. CL-100, p 1). In our view, OGS' requirement that purchases …
https://www.osc.ny.gov/legal-opinions/opinion-89-3