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Arkport Hose Company No. 1, Inc. – Treasurer (2026M-1)

… such as deposit slips, receipts or documented purpose, for 95 transactions totaling $55,100. These transactions … disbursements totaling $1,256. Obtain appropriate approval for 37 disbursements totaling $15,951. Prepare bank … that revenues and disbursements were properly recorded and for appropriate Company purposes, impacting their ability to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1

State Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of Baldwin Union Free School District , Catskill Central School … their money is being spent appropriately and effectively." Baldwin Union Free School District – Non-Instructional …

https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits

Rotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)

… – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners (Board) properly audit claims? Audit Period January 1, 2024 – May 31, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107

CUNY Bulletin No. CU-739

… Purpose: The purpose of this bulletin is to provide agency instructions for … Payment. Affected Employees: Employees in City University of New York (CUNY) campus security titles who meet the … eligibility criteria are affected. Background: Section 8 of the 2016-2021 Blue Collar Agreement between the City …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-payment

DiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year

… Year 2023-24 commits additional resources to the state’s reserve funds to improve long-term financial stability.” … behavior in response to the new PTET was contrary to DOB’s forecasts. Consumption and use taxes, which includes sales … at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …

https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-year

Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)

… $12 million. Key Findings The Board did not adopt a policy to address the level of unrestricted fund balance to … District officials made 38 purchases totaling $395,731 without the use of requisitions or purchase orders and made … competitive bidding process and obtain written and verbal quotes for procurements between $1,000 and the bidding …

https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016m

Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)

… was to examine the District’s procurement of professional services and maintenance of fuel inventories for the period … special district that provides refuse and recycling pickup services to 32,000 homes in Elmont, Franklin Square, North … require the use of competitive methods for professional services. District officials paid three professional service …

https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246

Locust Valley Water District – Budgeting (2013M-179)

… Purpose of Audit The purpose of our audit was to assess the internal controls over the … The Locust Valley Water District is located in the Town of Oyster Bay, in Nassau County. The District is governed by …

https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179

Hampton Bays Union Free School District – Claims Processing (2013M-333)

… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … Bays Union Free School District is located in the Town of Southampton, Suffolk County. The District is governed by …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333

Opinion 89-5

… Laws of New York, Book 7B, CPLR, §6501, p 438). The notice is filed with the clerk of any county where the property affected is situated (CPLR, §6511[a]). If the clerk maintains a block index it is indexed against the block. A county clerk who does not …

https://www.osc.ny.gov/legal-opinions/opinion-89-5

State Comptroller DiNapoli Releases Audits

… not yet developed a written, comprehensive statewide plan for implementing the program. In a follow up, auditors found … June 30, 2015, auditors identified $253,494 in ineligible costs that the school claimed for state reimbursement … to direct care preschool employees. Department of Taxation and Finance: Property Tax Credits (2018-BSE8-01) …

https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-audits

State Agencies Bulletin No. 1953

… 15 (Circular E), employers are required to enter a correct name and SSN on their employees’ Form W-2. This requirement applies to resident and nonresident alien employees. To ensure this … Code §6721 imposes a penalty of $280 per infraction for every information return that is filed with a …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reported

Saranac Fire District – Board Oversight (2025M-139)

… Financial Reports (AFRs) and performance of annual audits for the 2020 through 2024 fiscal years. Understanding the … performing annual audits, receiving State contract pricing for purchases and auditing and approving claims. As a … that the District only incurred necessary costs and paid for goods and services that were for appropriate District …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/saranac-fire-district-board-oversight-2025m-139

Payroll Users Group Organizational Charter

… during odd years, and the voting process will be done by secret ballot. Steering Committee members in good standing … by another, etc. The voting process will be done by secret ballot. Vacancies that occur mid-term shall be filled … New York State Personnel Council, the Departments of Civil Service and Tax and Finance, the Division of the Budget, the …

https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charter

State Comptroller DiNapoli Releases Municipal Audits

… position. The town has adopted a local law to override the tax levy limit in 2015. City of Cohoes – Purchasing (Albany … The town’s preliminary budget complies with the property tax levy limit. Town of Deposit – Budget Review (Broome … town officials have increased the real property tax levy for the general fund and implemented cost saving …

https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-audits

Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans

… may be added to your credited service and used in your pension benefit calculation if your employer has chosen to … the optional sick leave benefit provided by Section 341(j) of the Retirement and Social Security Law (RSSL). To be … be used to: Qualify for vesting. For example, if you need five years of service credit to be vested, and you’re …

https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leave

Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials

… Just as hourly or salaried positions must have standard work days , elected and appointed officials must have them too. Your governing board establishes standard work days by adopting and posting a Standard Work Day and Reporting Resolution for Elected and …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolution

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