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Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… 1, 2015 through June 30, 2016. Background The Town of Hempstead Sanitary District No. 2 is located in the Town of Hempstead in Nassau County. The District, which provides … Town of Hempstead Sanitary District No 2 Financial Condition and …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… The District is independent and governed by an elected six-member Board of Commissioners. The District’s budgeted … Town of Hempstead Sanitary District No Six Professional Services and Fuel 2014M246 …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Locust Valley Water District – Budgeting (2013M-179)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial … and a Treasurer. The District supplies drinking water to 7,500 customers in the Hamlet of Locust Valley, the … in fund balance each year which was not fully needed to finance District operations. As a result, only a fraction …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Hampton Bays Union Free School District – Claims Processing (2013M-333)
… were prepared after the invoice was received from the vendor. For example, the District paid a vendor $17,960 on September 7, 2012, for special education services; the vendor’s invoice was dated July 28, 2012 and the purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Payroll Users Group Organizational Charter
… office’s vote, no agency shall have more than one vote on a Steering Committee issue. Section 2.Standing Committees: … Chair and Vice Chair shall each be elected at the November meeting by a majority vote of the voting members of the … Steering Committee. These terms will continue until the next scheduled elections. Section 2. Steering Committee …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterOpinion 89-5
… notice of pendency affecting more than one parcel) ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one parcel) CIVIL PRACTICE LAW AND RULES, §§8018, 8021: A county clerk may not charge … real property or only a single parcel. February 17, 1989 Jack M. Weinstein, Esq., Counsel County of Queens …
https://www.osc.ny.gov/legal-opinions/opinion-89-5State Comptroller DiNapoli Releases Audits
… have been issued: Office of Children and Family Services (OCFS): Oversight of Residential Domestic Violence … from Jan. 1, 2012 to March 31, 2017. Division of Homeland Security and Emergency Services: Continuity of Operations … (MTA): Staten Island Railway (SIR): Selected Safety and Security Equipment at Train Stations (2017-S-84) From Jan. 1, …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsSaranac Fire District – Board Oversight (2025M-139)
… and disbursements totaled approximately $2.3 million. In addition, the District had funds on deposit at a financial … and ensure that the District only incurred necessary costs and paid for goods and services that were for … Services (OGS) to receive State contract pricing for propane purchases. As a result, the District did not receive …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/saranac-fire-district-board-oversight-2025m-139State Comptroller DiNapoli Releases Municipal Audits
… audits of the Town of Berkshire , Bethlehem Public Library , Town of Cherry Valley , City of Cohoes , Town of … permits with the permits actually issued. Bethlehem Public Library – Selected Cash Receipts (Albany County) The board … policies and procedures that provide guidance to the library staff involved in the cash collection process. The …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Unused, unpaid sick leave may be added to your credited service and used in your pension benefit … the optional sick leave benefit provided by Section 341(j) of the Retirement and Social Security Law (RSSL). To be … you must retire directly from public service or within a year of separating from service. For most members, the …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveStandard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… You can email it to the Pension Integrity Bureau or fax it to them at 518-486-9577. You must post the adopted … must not reveal any part of an official’s Social Security number or NYSLRS ID . The Resolution must remain available on …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Eligible members can choose to receive a portion of their retirement benefit as a Partial … PLS was taken. NYSLRS will use a hypothetical calculation to determine the ex-spouse’s share to avoid reductions resulting from the member’s PLS election. …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… financial reports for the public and the Legislature in accordance with generally accepted accounting principles … updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes in State law, administrative or judicial actions and other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… and subsequent investigation by the State Comptroller’s office. “Thanks to our staff, Mr. Rosenthal will be brought … of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeDiNapoli: School District Tax Levy Cap Below 2 Percent
… levy growth rate dips below 2 percent, school district and municipal officials need to be fiscally cautious and examine … the tax cap calculations for 676 school districts as well as 10 cities with fiscal years starting July 1, 2020 … government money is spent at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentDiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… $1,711 in cash from the HPG’s Annual Fourth of July festival and earmarked for the city’s Business Improvement … Thomas P. DiNapoli, the New York State Police and Steuben County District Attorney Brooks Baker. Michelle “Shelly” … 2014 to 2018, and is the Almond town clerk in Allegany County. "Too often, my office’s investigators and auditors …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthAsset Forfeiture Escrow Fund
… Accountability Data Management Unit 110 State Street, 12th Floor Albany, NY 12236 or Emailed to our Data Management …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundFriendship Central School District – Fund Balance and Reserves (2022M-55)
… years audited. This made it appear the District needed to use fund balance and reserves to close projected budget gaps. However, they were not used to fund operations. Improperly restricted $246,000 in a debt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… 10 employees a total of $36,734 in overtime to conduct 270 building checks. However, officials lacked the required …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeMontauk Union Free School District – Information Technology (2022M-137)
… Free School District (District) officials secured access to the network and financial application and developed an … Key Findings Although District officials restricted access to the financial application, they did not adequately secure access to the network or develop an IT contingency plan. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137