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SUNY Bulletin No. SU-160
… updated provisions regarding Standby On-Call Pay and Recall Pay. Affected Employees Full-time SUNY United … to specific areas are eligible for Standby/On-Call Pay and Recall Pay. The areas of assignment eligible for Standby On-Call Pay and Recall Pay are anesthesiology, biomedical engineering, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-160-standbyon-call-pay-and-recall-pay-suny-uupDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… the indictment of former Chatham Rescue Squad Business Manager Sara Thorne, of Forest City, North Carolina, for … was terminated in 2022. Her final position was as Business Manager, where she was the sole officer responsible for … the indictment of former Chatham Rescue Squad Business Manager Sara Thorne of Forest City North Carolina for …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … the duties of the full-time court clerk, who controlled all phases of the court’s cash collection, recording and … (Ontario County) The authority does not follow procedures for depositing cash that exceeds the policy’s overnight cash …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Restricts Investments in 21 Shale Oil & Gas Companies
… New York State Common Retirement Fund (Fund) will restrict investments in 21 shale oil and gas producing companies, … policies drive the energy transition, we must align our investments with a profitable and dynamic future,” DiNapoli … To protect the state pension fund, we are restricting investments in companies that we believe are unprepared to …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesScarborough Fire District – Board Oversight (2025M-117)
… operations? Audit Period January 1, 2024 – February 28, 2025 We extended the audit period back to January 1, 2019 and … investment policy or procurement policy, as required by New York State General Municipal Law (GML). Develop and adopt … corrective action. Appendix C includes our comment on an issue that was raised in the District’s response letter. We …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Comptroller DiNapoli Releases School Audits
… his office completed audits of the Arkport Central School District , Erie 2-Chautauqua-Cattaraugus Board of … Cooperative Educational Services , Fabius-Pompey Central School District Indian River Central School District , Jamesville – Dewitt Central School District …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Village of Rhinebeck – Claims Auditing (2025M-147)
… the Audit Area The claims audit is often the last line of defense for preventing unauthorized, improper or fraudulent … that a careful review of claims will occur before public funds are disbursed. Because it is the board’s responsibility … to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the board should conduct a …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Rushville Hose Company, Inc. – Financial Oversight (2026M-16)
… operations, enforce the limited financial provisions in the Company’s bylaws, or adopt adequately detailed written … could go undetected and uncorrected, which could result in theft, waste and abuse of Company resources. The Treasurer … revenue collections (50 percent) totaling $9,849. In addition, although we determined that 21 check …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Opinion 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)
… (Town) officials make purchases in accordance with Town policy, statutory requirements and good business practices? … often required by New York State law or by locally adopted policy. One of the goals of seeking competition is to foster … competition in accordance with the Town’s procurement policy, statutory requirements or good business practices and …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Village 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-94State Comptroller DiNapoli Releases Municipal Audits
… Industrial Development Agency Board Governance (2017-MS-1) Of the six IDAs examined, auditors found 49 of 155 … including inaccurate job creation and retention numbers, project status and transfer information. The agencies' 2014 annual …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Burnt Hills – Ballston Lake Youth Recreation Commission , Cayuga … money is being spent appropriately and effectively." Burnt Hills – Ballston Lake Youth Recreation Commission – Financial … DiNapoli announced his office completed audits of Burnt Hills Ballston Lake Youth Recreation Commission Cayuga County …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… not structurally balanced. The board used fund balance to finance operations. This resulted in the four main operating funds’ combined unrestricted fund balance to decline 65% from $1,165,418 as of Jan. 1, 2018 to $403,003 … current financial condition. Auditors also found officials have not adopted a fund balance policy, multiyear financial …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-61
… Coconato v Town of Esopus , 152 AD2d 39, 547 NYS2d 953 lv den 76 NY2d 701, 558 NYS2d 891; 1986 Opns St Comp No. 86-53, …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… quotes and consider various investment options, in place of basic savings or checking accounts, they may earn more investment earnings on available surplus funds, which ultimately can benefit … on the District’s bank accounts were competitive. During our 25-month audit period, the District earned $114 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … , Ithaca Area Wastewater Treatment Facility , Town of Saratoga and the Vischer Ferry Volunteer Fire Company . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Owego – Records and … determined that the city’s adopted budget for fiscal year 2026-27 and the related justification documents were in material …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Village of Weedsport – Financial Management (2025M-76)
… and sewer funds totaling $696,548 (44 percent of the upcoming year’s budget) and $336,015 (94 percent of the upcoming year’s budget), respectively, at the end of the … This unrestricted fund balance was sufficient to fund the upcoming fiscal year’s budget appropriations for the general …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Town of Spencer – Disbursements (2025M-35)
… that tax dollars are spent properly, efficiently and in the best interest of taxpayers. Audit Summary The Board … for payment. Sixteen disbursements totaling $32,100 in which the amount approved on the Board-approved abstract … match the amount disbursed on the canceled check image. In addition, we reviewed 123 of these disbursements totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35