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State Agencies Bulletin No. 2286
… Purpose: The purpose of this bulletin is to notify agencies of a … to ensure employees with expired forms no longer receive the benefits of the treaty Affected Employees: Nonresident … The purpose of this bulletin is to notify agencies of a program that will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2286-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
… rivers and streams and more than 7,600 freshwater lakes, ponds, and reservoirs that are used for drinking, bathing, …
https://www.osc.ny.gov/state-agencies/audits/2020/10/19/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantOversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Oversight and Enforcement of the Rechargeable Battery Law Report 2021S19
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-followState Police Bulletin No. SP-232
… Purpose: The purpose of this bulletin is to inform the Division of State Police of OSC’s Automatic processing of the 2022 State Police Expertise Pay. Affected Employees: … The purpose of this bulletin is to inform the Division of State Police of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-232-2022-state-police-expertise-payCincinnatus Fire District – Board Oversight (2025M-77)
… the Audit Area A fire district board is responsible for providing proper oversight of a fire district’s financial … oversight training. The District’s budgeted appropriations for 2025 totaled $219,166 and the District’s reserve fund … located, which increases the risk that assets could be lost, stolen or misused. Additionally, without a code of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Scarborough Fire District – Board Oversight (2025M-117)
… Understanding the Audit Area The Board, responsible for the general management and control of the District’s … the Chairwoman and four Commissioners, is responsible for the District’s general management and financial control, … is the chief fiscal officer (CFO) and is responsible for receiving, disbursing and accounting for District funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Village of Victory – Records and Reports (2025M-94)
… [read complete report – pdf] Audit Objective Did the Village of Victory (Village) Clerk-Treasurer maintain accurate, … Audit Period June 1, 2023 – February 28, 2025. We expanded the audit period back to May 31, 2019, and forward to … Did the Village of Victory Village ClerkTreasurer maintain …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94DiNapoli Calls on Twitter & Other Major Corporations to Take Action on Political Spending Transparency
… On the one-year anniversary of the January 6 attack on the U.S. Capitol, New York State Comptroller Thomas P. … On the oneyear anniversary of the January 6 attack on the US Capitol Comptroller DiNapoli trustee of the New …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-twitter-other-major-corporations-take-action-political-spending-transparencyComptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Charter School for Applied Technologies – … 34 of the 60 students in the sample (57 percent) did not have appropriate proof of residency. As a result, officials … and used by other school districts. Officials also did not have written agreements for four professional service …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… audits of Chautauqua County , Town of Chester , Hadley-Luzerne Joint Youth Commission , Town of Ossian , Town of … some exemptions that were not board approved. Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts … (Saratoga County) The three towns of Hadley, Day and Lake Luzerne did not enter into an agreement to govern the …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… are tracked and protected so taxpayers know their money isn’t being squandered.” For the audit period of July 1, 2019 to … in unlocked rooms, hallways or in areas at risk of, or showing, water damage. The districts’ IT department staff …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentState Agencies Bulletin No. 1793
… Purpose The purpose of this bulletin is to provide agencies with … to update a Tier 6 employee’s Retirement Plan page due to the two-year look back. Affected Employees New York State … The purpose of this bulletin is to provide agencies with instructions on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcVillage of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… Board of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit … the Audit Area The Village provides municipal electric utility services to Village residential and … user fees. The Board should provide adequate oversight of electric utility services billing and collections to ensure …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Rushville Hose Company, Inc. – Financial Oversight (2026M-16)
… [read complete report – pdf] Audit Objective Did the Rushville Hose Company, Inc. (Company) Board of Trustees (Board) and membership provide adequate oversight … Period January 1, 2024 – January 5, 2026 Understanding the Audit Area The Board and membership must provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Determining the Ex-spouse's Share – Divorce and Your Benefits
… property and may be divided when a marriage ends Guide to Domestic Relations Orders The Exspouses Share …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareState Comptroller DiNapoli Releases Municipal Audits
… monthly financial reports. Town of Schuyler Falls – Host Fee Payments (Clinton County) The town did not receive accurate landfill host fee payments. As a result, the town did not have access … contacted the corporation to discuss the accuracy of the host fee payments previously made to the town. The …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 89-56
… health care services billed but not provided) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a), (d)(3); TOWN LAW, §27; CIVIL … town. Accordingly, in the absence of proper statutory or home rule authorization, a town could not make the proposed … the proposed incentive payments, we note that Municipal Home Rule Law, §10(1)(ii)(a)(1) authorizes local governments …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Opinion 92-48
… we concluded in Opn No. 87-71, supra , that when a parcel of real property is purchased with the proceeds of … for a single object or purpose and only a portion of the parcel is sold, the entire proceeds of the sale must be … the outstanding indebtedness issued to acquire the whole parcel. Section 32 of chapter 413 amended section 6-l(2) in …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 93-1
… conclusion, we cited the Court of Appeals case of People ex rel Church v Hopkins , 55 NY 74, which involved a clerk … of Insurance. The pertinent statute in People ex rel Church , supra , contained provisions similar to … case law which would suggest that the analysis in People ex rel. Church , supra , is no longer valid. Therefore, 17 …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Unified Court System Bulletin No. UCS-307
… Purpose: The purpose of this bulletin is to provide agencies with instructions for manual payment of … detailed in the Labor Relations Memorandum are extended to Management/ Confidential and Unrepresented employees (BU … eligibility is being determined; and Has been authorized to carry a firearm on duty between January 1 of the year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-law