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Opinion 90-53
… a municipal corporation may contract with private parties for the performance of only those of its functions which may … corporation may not contract with a private party for services involving the performance of its police powers … party to perform the function of assessing real property for the village or, to the extent they involve the …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Preparing and Applying for Retirement
… Retirement is a big step, and we want to make sure you’re ready when the time comes. Below you’ll find guidance on preparing for … of during retirement. If your retirement is further in the future, it is never too early to start planning for … A timeline guiding NYSLRS members through the retirement process and highlighting important topics and …
https://www.osc.ny.gov/retirement/members/preparing-and-applying-for-retirementSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… audit was to review the Agency’s process for evaluating and monitoring projects for the period January 1, 2013 … corporation whose purpose is to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency, which was created in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectComptroller DiNapoli Releases Municipal Audits
… of Tivoli , Village of Tuckahoe and the City of Yonkers . “In today’s fiscal climate, budget transparency and … finance operating expenditures which will not be available in future years. In addition, the city plans to borrow up to $13 million for …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Georgetown Fire District – Board Oversight (2014M-264)
… Purpose of Audit The purpose of our audit was to determine whether the Board … separate from the Town of Georgetown and Madison County, in which it is located. The District is governed by an … or that annual financial reports were prepared and filed in a timely manner. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Taxable Travel
Purpose We examined travel expenses a New York State Homes and Community Renewal HCR rent inspector incurred during calendar years 2014 2015 and 2016 Thes
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… New York State Comptroller Thomas P. DiNapoli today announced … of Deputy Chief Investment Officer for the $181.7 billion New York State Common Retirement Fund. Titarchuk previously … University with a B.S. in Applied Mathematics. About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerSUNY Bulletin No. SU-54
… Student Employees (BU-28) Effective Date Payment will be in pay period 4C, check dated May 23, 2001 Eligibility Requirements Chapter 29 of the Laws of 2001 provides for a cash lump sum payment of $250 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-54-suny-graduate-students-lump-sum-paymentDivision of Housing and Community Renewal Bulletin No. DH-22
… Purpose To provide information regarding this procedural change. Affected Employees Employees represented by … to Chapter 111 of the Laws of 2006 which provides for a change to the rules governing Longevity Payments for … To provide information regarding this procedural change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… The Town has one bank it uses for online transactions but does not have a sufficient written online banking agreement. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Yaphank Fire District – Claims Processing (2013M-51)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … The Yaphank Fire District is located in the Town of Brookhaven in Suffolk County and serves 14.1 square miles … The purpose of our audit was to examine the claims auditing process for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51CUNY Bulletin No. CU-288
… Specialty Differential. Affected Employees Employees in the following titles: Staff Nurse Staff Nurse (hourly) … of the Nurses’ Health Specialty Differential is made in accordance with the 2003-2007 agreement with the New York … Practitioners who meet the eligibility criteria contained in the memorandum dated December 21, 2006 from Carmelo …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-288-payment-cuny-nurses-health-specialty-differentialState Agencies Bulletin No. 1196
… Purpose To notify agencies of the 2012 processing schedule for … Check Returned for Refund or Exchange) Affected Employees To maintain the efficiency of AC-230 processing, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1196-schedule-submitting-2012-returned-checksCity of Rye – Boat Basin Fund (2013M-289)
… Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of … a six-member City Council. For the 2012 fiscal year, the Boat Basin had revenue of approximately $670,000. Key Finding The City’s Boat Basin operations are generally operating efficiently. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289City of Salamanca – Selected Financial Activities (2015M-284)
… 6,000 residents, is governed by a five-member City Council. Budgeted appropriations for the 2015-16 fiscal year … property tax levy. The Comptroller did not provide the Council with cash flow analyses and did not submit casino … the tax enforcement procedures prescribed by the City charter and local laws. The Council did not adopt policies …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… and code of ethics, which suggest that Board members may have an interest in certain transactions with the School, … Municipal Law (GML). The Board and School officials have not implemented appropriate information technology (IT) … plan. Key Recommendations The Board and School officials should consult with legal counsel to address the apparent …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mState Comptroller DiNapoli Releases Municipal Audits
… adequate in addressing what periodic financial reports the company had to provide the district. Annual Update Documents … audit the treasurer’s records. Competition for heating oil was not sought and had officials worked with the New York … could have saved $2,805, or 21% of the district’s heating oil costs. Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… 30, 2012. Background The Town of Riverhead is located in Suffolk County and has a population of approximately … fund to other departments and districts accounted for in other funds. However, we found that the allocation method … – such as payroll, Justice Court, and municipal garage – in allocations to departments that did not use them. These …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Allegany – Vehicle Fuel (2012M-308)
… Purpose of Audit The purpose of our audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 … Village of Allegany Vehicle Fuel 2012M308 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011, to February 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately … Village of Spencer Financial Condition 2013M119 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119