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Dutchess County – County Bridge Maintenance (S9-13-5)
… our audit period to determine if the County complied with NYSDOT’s response and action requirements. Of the 83 flags we … four flags was an average of 37 days later (79 days) than NYSDOT’s six-week response requirement. Key Recommendations … Ensure that bridge flags are responded to within the NYSDOT required timeframe. Ensure that response letters to …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Oracle 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-accrualVillage of Monticello – Board Oversight (2013M-226)
… The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village is governed by the …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Town of Ontario – Board Oversight and Information Technology (2013M-105)
… schedules, charge leave time for periods of time taken off during their scheduled work day, and prepare time records …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105City of Troy – Budget Review (B19-5-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… [read complete report – pdf] Audit Objective Did the Town of Guilderland (Town) … occurred. See Appendix B for the Town and Village boundary map. The report includes two recommendations that, if …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Electing 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-planConflicts of Interest of Municipal Officers and Employees
… complete brochure [pdf] As a municipal officer or employee, your job by its very … serving in your public capacity, the interests of your municipality must come before your own. In fact and … entity, including counties, cities (other than New York City), towns, villages, school districts, BOCES, fire …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOpinion 98-5
… 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … Law requires the governing body of each county, city, town, village and school district to adopt a code of ethics … 1971 Opns St Comp No. 71-417, unreported; Belle v Town Board of the Town of Onondaga , 61 AD2d 352, 402 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-98-5State Comptroller DiNapoli Releases Municipal & School Audits
… user accounts were properly managed. West Henrietta Fire Department, Inc. – Treasurer (Monroe County) The … or 109 disbursements totaling $42,911. Genesee Valley Fire Department, Inc. – Treasurer (Monroe County) The … located and assets not being properly disposed of. Great Neck Park District – Capital Assets (Nassau County) District …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… Thomas P. DiNapoli found the frequency of severe weather in the state is growing, taking a toll on New York’s … and leave states and communities vulnerable to extreme weather and flooding. Since 1998, federal assistance to New … annual amounts are variable based on the severity of weather events, the aid provided captures only a portion of …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyState Agencies Bulletin No. 2007
… inform agencies of OSC’s automatic processing of the April 2022 CSEA LLS payment and provide instructions for payments … of New York and the CSEA, provides for payment of the 2022-2023 Longevity Payment effective April 2022 a one-time, lump sum payment in the amount of $1,500, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… – April 8, 2024 We extended the audit scope period forward to June 30, 2024, to analyze financial trends. Understanding the Audit Area A … may retain a portion of surplus fund balance 1 , up to 4 percent of the budget, for unexpected occurrences and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mDiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… New York State Comptroller Thomas P. DiNapoli today released an independent fiduciary and conflict of … New York State Comptroller Thomas P DiNapoli today released an independent fiduciary and conflict of …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingState Contract and Payment Actions in January
… services statewide, including $50 million to AECOM USA Inc., $50 million to Arcadis Of New York Inc., and $50 … Staff Today Inc. and $2.1 million with RCM Technologies USA Inc. $3.4 million with Diskriter Inc. for outpatient … ramp in Columbia County. $3.8 million with Bette & Cring LLC to replace Old State Road Bridge and repair other bridges …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-januaryDiNapoli Releases Bond Calendar for the Third Quarter
… scheduled for this month, $75 million scheduled for August and $1.5 billion scheduled for September. The anticipated new issuances in the third quarter … of up to $75 million in tax-exempt fixed rate bonds in August. Metropolitan Transportation Authority – a bond sale …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for First Quarter
… of New York – a bond sale of up to $13.5 million of fixed rate tax-exempt and taxable bonds for the month of January. … and updated in response to changes in program needs and market conditions. It is also contingent upon execution of … Committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… organization. “Chad Daley allegedly violated the trust of club members and his community to serve his own ends,” said … thank Fulton County District Attorney Mike Poulin and the New York State Police for their partnership in ensuring justice …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… financial and economic implications of this budget will be clearer when the Financial Plan is released, and close …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 91-54
… and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a … TAXES -- Occupancy Tax (authority of village to impose on renters of real property) -- Income Tax (authority of village … property located within the village or an occupancy tax on renters of real property within the village. You ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-91-54