Search
Town of Stafford – Capital Projects (2024M-17)
… report – pdf] Audit Objective Determine whether the Town of Stafford (Town) Town Board (Board) properly authorized and … to manage the capital projects, the Board was not aware of project overruns, cash flow issues or financing source … the Board created a taxpayer equity issue when a portion of the costs to construct water districts was paid for by …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17State Comptroller DiNapoli Releases Municipal & School Audits
… purposes and accounting records being altered without detection. Farmingdale Union Free School District – Payroll …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Therefore, calculation errors went undetected and resulted in erroneous and missed payments. Of the 41 employees … $66,036 were not calculated correctly, which resulted in errors totaling $20,157. The audit identified that four … recreational and educational programs and determined that in-person collections totaling $130,568 were not recorded in …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1145
… Plan period by check date and includes the pay period number, pay period begin date and pay period end date for … Code. Fields on the report include Emplid, Employee Record Number, Employee Name, Earnings Code, Earnings Begin Date, … Code. Fields on the report include Emplid, Employee Record Number, Employee Name, Earnings Code, Earnings Begin Date, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1145-2012-2013-deficit-reduction-plan-employees-agency-police-services-unitState Agencies Bulletin No. 1144
… Confidential State Police BU18 Management Confidential Environmental Facilities Corporation BU34 Management … BAL Balance of Contract CON Contract Pay Regular Earnings FEE Fee FRC Fee – Retirement Credit GEO Geographic Pay IPF … Pay Earnings Codes, it may be necessary to submit an adjustment in order to calculate the correct deficit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1144-2012-2013-deficit-reduction-plan-employees-designated-management-orRichburg-Wirt Fire District – Board Oversight (2025M-73)
… board of fire commissioners (board) that is responsible for providing adequate oversight to ensure proper financial … The District’s average annual budgeted appropriations for the 2023, 2024 and 2025 fiscal years was $102,007. Audit … oversight training within the required time period. For example, one Board member, the Chairman, completed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73State Comptroller DiNapoli Releases Municipal & School Audits
… school purpose. Officials said they purchased 300 gift cards each worth $100 (totaling $30,975) for students for … certain grades on state exams but the cards were given to 19 teachers and support staff based on student grades. In …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… policy and seek legal investment options that align with the district’s investment needs and benefit taxpayers … were followed. The audit included eight recommendations to help officials monitor and improve the company’s financial … corrective action plan what actions they would take to implement the audit’s recommendations, the board and …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… all money as required and allowed a member to handle hall rental revenue. Border City Fire District – Board …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal and School Audits
… and services related to capital improvement projects’ (CIP) contracts were competitively procured in accordance with … law. As a result, officials cannot assure taxpayers the 12 CIP contracts entered – valued at approximately $36.6 million … official newspaper, as required by law, for nine CIP contracts totaling $32.6 million. Officials also did not …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… track, inventory and safeguard IT assets acquired or in use during the audit period. Although the board-adopted … record-required threshold of $1,500 for fixed assets. In addition, the IT asset inventory was decentralized with … provider maintaining inventory records, which resulted in the records containing inconsistent information. Port …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… timely. The board also did not conduct an annual audit of the secretary-treasurer’s financial records. In addition, … the training between 185 and 1,138 days late. City of Long Beach – Physical Accessibility to Programs and Services (Nassau County) Of the 500 applicable physical accessibility components …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Opinion 89-43
… appointive treasurer. November 8, 1989 Eric D. Koster, Esq., Attorney at Law Greenville Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Opinion 89-31
… Under such a procedure, a city official would be removed from office before the end of his or her term of office by … ( cf . Public Officers Law, §33 providing for the removal of the chief executive officer and police chief of a … the constitution, relating to the "mode of selection and removal" of its officers and employees (NY Const, art 9, …
https://www.osc.ny.gov/legal-opinions/opinion-89-31State Agencies Bulletin No. 1370
… of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using an hourly rate. … the minimum hourly wage is being increased for seasonal and other non-statutory positions to $8.75 per hour in December 2014 and to $9.00 per hour in December 2015. In addition, the City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1370-december-2014-minimum-wage-increase-hourly-employeesState Agencies Bulletin No. 1143
… the Civil Service Employees Association. Effective Date(s) The 2012-2013 CSEA Deficit Reduction Plan will commence … the pay period dates being processed. It is the agency’s responsibility to determine the monies that should not have … date for the pay period being processed. It is the agency’s responsibility to determine those monies that should have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1143-2012-2013-deficit-reduction-plan-employees-represented-civil-serviceState Agencies Bulletin No. 1142
… creating the Additional Pay record for those employees who do not meet the criteria in the Automatic Set Up section but … following actions: Create the D4P record for employees who do not meet the criteria in the Automatic Set Up section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1142-2012-2013-deficit-reduction-plan-employees-represented-public-employeesState Agencies Bulletin No. 1135
… Earnings Code Description BOT Marine Off Road Pay COM Command Payment EXD Expanded Duty Pay HZM Hazard Material … -.01923: Earnings Code Description BOT Marine Off Road Pay COM Command Payment EXD Expanded Duty Pay HZM Hazard Material …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1135-2011-2012-deficit-reduction-plan-employees-agency-police-services-unitFighting Public Corruption
… DiNapoli is committed to fighting public corruption and encourages the public to help fight fraud and abuse …
https://www.osc.ny.gov/investigationsOpinion 98-17
… Public Officers Law, §18. 3 See Corning v Village of Laurel Hollow , 48 NY2d 348, 422 NYS2d 932; Schulz v Doetsch …
https://www.osc.ny.gov/legal-opinions/opinion-98-17