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Comptroller DiNapoli Releases State Audits
… Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician … issued in July 2011 determined that while the MTA has a number of policies and procedures for managing and … work on diversions often started late and ended early. The public was not adequately informed about diversions, shuttle …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Opinion 91-12
… from fund raising activities) GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities … (see also, Not-For-Profit Corporation Law, §1402[e][4]). For purposes of section 204-a, the term "fire … be used for lawful purposes of the fire company (1973 Opns St Comp No. 73-1137, unreported). We note that a volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 97-15
… a special district for the operation and maintenance of street lighting. You ask whether a county may establish a … be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq … for which districts may be established within counties. Street lighting is not one of the listed purposes ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Town of Cohocton – Procurement (2025M-13)
… pdf] Audit Objective Did Town of Cohocton (Town) officials make purchases in accordance with Town policy, statutory … with the draft audit report. We encourage the Board to make the CAP available for public review in the Town Clerk’s … Did Town of Cohocton Town officials make purchases in accordance with Town policy statutory …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Capital Region Board of Cooperative Educational Services (BOCES) officials properly claim State aid (BOCES aid) on behalf of their component school districts … 2022 – October 31, 2024 Understanding the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Village of Victory – Records and Reports (2025M-94)
… complete report – pdf] Audit Objective Did the Village of Victory (Village) Clerk-Treasurer maintain accurate, … interested parties were prevented from being informed of the Village’s financial position. Because the … through 2024-25 AFRs late with the New York State Office of the State Comptroller (OSC), including the 2021-22 through …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… Industrial Development Agencies (IDAs) are established to provide financial assistance to businesses to encourage various types of economic development projects. The AIDA Board (Board) is responsible for the general management and control of AIDA, including project approval and monitoring. An …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Albion – Financial Management (Orleans County) The board … not structurally balanced. The board used fund balance to finance operations. This resulted in the four main … In addition, general fund balance declined by 52% to about $244,000 at the end of 2019, and officials had to rely …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… of company resources. Otsego County – Court and Trust Funds Pursuant to state abandoned property law, money that … appropriate records and properly reported court and trust funds. However, auditors identified $74,150 from 15 actions …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… supported and for legitimate purposes. Village of Ravena – Departmental Collections and Leave Accruals (Albany County) … the accounting records and did not accurately record departmental collections. Westchester County Sewer Districts …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Utility District , City of Glen Cove , Town of Minerva , Pine City Fire Department and the Village of Port Chester . … payroll process and to overpay herself without detection. Pine City Fire Department – Financial Activities (Chemung … Utility District City of Glen Cove Town of Minerva Pine City Fire Department and the Village of Port Chester …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1977
… salary should include pensionable salary from all PayServ job records, as well as agencies not in PayServ. Employee … In Benefits>Savings Plans ) Enter Empl ID into search box. Click Search . Select correct Empl Rcd number for corresponding Job Record (if multiple records exist). Insert row in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Agencies Bulletin No. 1964
… PayServ; Form AC 3340 will no longer be accepted. Once approved, OSC’s Bureau of State Payroll Services will replace … page in PayServ. This functionality is granted in the 'NSA Pay Forms Submitter' role. OSC has provided the NSA Pay Forms Submitter access to agency users. Please see …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newReporting Through Retirement Online – Legacy Reporting
… Retirement Online allows you to securely report service and salary … have a username and password, work with your Retirement Online contact and security administrators to receive access. … administrator will make sure you have access to Retirement Online . For more information about using Retirement Online , …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineState Agencies Bulletin No. 1940
… employee’s Job Data page is 2222. Inc Code not in Anniv Dt range – if the increment code on the employee’s Job Data … Code Invalid Inc Code Req Review Inc Code Not in Anniv Dt Range Sal Below Hiring Rate Sal At or Above Job Rate See …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1940-october-2021-civil-service-employees-association-csea-performanceUnified Court System Bulletin No. UCS-290.1
Unified Court System Bulletin No UCS2901
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2901-april-2020-state-new-york-unified-court-system-retroactiveAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… in long and short term loans to finance eligible clean water and drinking water projects. The following describes the types of loans … of interest earnings which have been applied to reduce the current bill. Copies of all approved requisitions for …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsHoltsville Fire District – Financial Management (2025M-4)
… Did the Holtsville Fire District (District) Board of Commissioners (Board) adopt budgets with reasonable … the Audit Area A fire district (district) board of fire commissioners (board) is responsible for managing the … fiscal activities and safeguarding its resources. To properly manage financial operations, the board should …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Essential Policy Elements – Travel and Conference Expense Management
… listing of travel expenses typically reimbursable such as hotel room charges, mileage allowances, taxi and rental car … These rates vary by state and region (i.e., New York City hotel and meal rates are higher than Binghamton rates). Most … The employee submits receipts for $24.50 for dinner, $8 for breakfast and $10 for lunch for a total of $42.50. The …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsOpinion 96-6
… to procurement of insurance) GENERAL MUNICIPAL LAW, §§104-b, 800(3): A town supervisor who places insurance … insurance contracts. Article 18 of the General Municipal Law (§800 et seq .) contains the provisions of law which … is deemed to have an "interest" in the contracts of a firm, partnership or association of which he or she is a …
https://www.osc.ny.gov/legal-opinions/opinion-96-6