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Village of Clyde – Financial Management and Board Oversight (2013M-96)
… online banking, disaster recovery, equipment disposal, and breach notification. The Village’s unaccounted-for water for … recovery, equipment disposal/sanitization, and data breach notification. Ensure that water production and use …
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)
… 2011, through September 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of … Town of Ontario Board Oversight and Information Technology 2013M105 …
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)
… fiscal year operating expenses totaled approximately $4.7 million. Key Findings The Board did not demonstrate that it … process to ensure it obtained a suitable building site at a reasonable cost. School officials did not document … performed an appropriate cost analysis of the selected site or alternative sites. Consequently, the School agreed to …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… surplus fund balance. The Board has not adopted a breach notification policy, a disaster recovery plan, or a … multi-year financial and capital plan. Adopt a breach notification policy and a comprehensive disaster …
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)
… review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized to issue … for an unrealized property sale; modified estimates of beach charges; authorized a proposed increase in sanitation … City of Long Beach Budget Review B1779 …
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
… (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 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
… account. Agencies cannot use form AC230 , Report of Check Returned for Refund or Exchange, to process a paycheck … allows the State, through the financial institution, to debit the account in order to recover any salary to which the … documentation submitted, AC230 or AC1476-P , Report of Check Exchange. Agency Actions Agencies should send the …
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)
… purpose of our review was to assess Copiague Union Free School District’s (District) progress, as of January 2026, in … The purpose of our review was to assess Copiague Union Free School Districts District progress as of January 2026 in implementing our …
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
… coverage under Section 383-e or 383-f is irrevocable and will apply to all subsequent employment in any plan-eligible … you speak with a NYSLRS representative to discuss the impact of changing your retirement plan on your … 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 the district. TOWN LAW, §§81, 220: Under certain limited circumstances, a town may exclude nonresidents from a … that the expenses of a sewer district project must be limited to those costs necessarily incurred or occasioned by … and maintained with town funds only, and has a limited capacity insufficient to accommodate both town residents and …
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
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
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-overviewDiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… Thomas P. DiNapoli, Livingston County District Attorney Ashley Williams and New York State Police Superintendent … Thomas P DiNapoli Livingston County District Attorney Ashley Williams and New York State Police Superintendent …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… Gregory S. Oakes, and State Police Acting Superintendent Steven Nigrelli announced that Oswego County adult literacy … accountable.” New York State Police Acting Superintendent Steven A. Nigrelli said, “I thank our State Police members … Gregory S Oakes and State Police Acting Superintendent Steven Nigrelli announced that Oswego County adult literacy …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesDiNapoli: Contractor Failed to Turn Over $1.5 Million in Prescription Drug Rebates to NYS
… The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million of these members. Civil … drug program. Under the contract, United was responsible for agreements with drug manufacturers for rebates, discounts, and other considerations. United was …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-contractor-failed-turn-over-15-million-prescription-drug-rebates-nys