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Town of Covington – Town Supervisor (2013M-371)
… 13, 2013. Background The Town of Covington is located in Wyoming County and has a population of 1,232. The Town … have been properly audited by the Board and included on the abstract of audited claims prepared by the Town Clerk. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… 1, 2012 through June 30, 2013. Background The Town of Charleston is located in Montgomery County and has a …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Accounts Payable Advisory No. 75
… for agency-specific contract purchases. Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 4 – Procurement Card Use . Guidance: A reminder to agencies that the PCard may not be used to pay for purchases from agency-specific contracts or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/75-limits-procurement-card-use-agency-specific-contracts-0Full- and Part-Time Service Credit – State Police Plan
… Full-Time Employment If you join PFRS on the day you begin … with a participating employer and work continuously on a full-time basis, your service credit equals the total time …
https://www.osc.ny.gov/retirement/publications/1518/full-and-part-time-service-creditFull- and Part-Time Service Credit – Special 20- and 25-Year Plans
… ÷ 260 days or annual earnings reported ÷ (State’s hourly minimum wage × 2,000) *As reported by your employer. …
https://www.osc.ny.gov/retirement/publications/1517/full-and-part-time-service-creditComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Johnstown , the City of Mount Vernon , the Village of South Glens Falls , the Woodgate Volunteer … P DiNapoli today announced his office completed audits of the Town of Johnstown the City of Mount Vernon the Village of …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… [read complete report - pdf] Audit Objective Did the Auburn Industrial Development Authority (AIDA) Board and … projects. The AIDA Board (Board) is responsible for the general management and control of AIDA, including … The Board and AIDA officials did not properly approve and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … Forfeited Funds (2022M-31) BOCES officials did not ensure the administrator returned forfeited funds from the health flexible spending arrangement (FSA), dependent …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsRefunds – Divorce and Your Benefits
… to a refund of contributions due to tier reinstatement , withdrawal of membership , transfer of membership or withdrawal of excess member contributions . If there is …
https://www.osc.ny.gov/retirement/members/divorce/refundsXII.8.D Contract Assignments and Sureties – XII. Expenditures
… a similar manner as liens against funds processed from a joint custody account. For more information on these liens, … of the State Comptroller Bureau of Contracts 110 State Street – 11th Floor Albany, NY 12236 (518) 474-6494 Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesInternal Control System Components
… Purpose To determine whether the Department of Motor Vehicles’ (Department) management of … components of internal control. Our audit scope included the period January 1, 2013 through December 1, 2015. Background In 1987, the Legislature passed the New York State Governmental …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsEast Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… Objective Did the East Norwich Volunteer Fire Company Number 1 (Company) officials adequately monitor fuel … Did the East Norwich Volunteer Fire Company Number 1 Company officials adequately monitor fuel inventory …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringArkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… [read complete report – pdf] Audit Objective Did the Arkport Hose Company No. 1, Inc. (Company) Treasurer … Period January 1, 2024 – December 11, 2025 Understanding the Audit Area A fire company treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1State Comptroller DiNapoli Releases Municipal Audits
… IT policies or procedures. The board also did not enter into a written service level agreement with the IT vendor. In … using competitive methods. Officials also did not enter into a contract with any of the 10 providers. Auditors found … they did not do so. Nyack Parking Authority – Parking Ticket Operations (Rockland County) The board and authority …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Alexander – Town Clerk/Tax Collector (Genesee County) The …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 96-19
… and Duties (joint purchase with town of real property and construction of building for use as town hall and fire … (General Municipal Law, §§119-n[c], 119-o[1]; 1993 Opns St Comp No. 93-6, p 10; 1991 Opns St Comp No. 91-14, p 53). … and/or financing of the project. September 20, 1996 James E. Downey, Esq., Town Attorney Town of Plymouth 1 …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Payroll Forms
… forms. AC 873 – Extra Service Payroll Voucher ( Fillable PDF ) AC 934-P – Next of Kin Affidavit for Bureau of State … PDF ) AC 1588 – Dual Employment/Extra Service Approval Form ( Fillable PDF ) AC 1767 – TIAA Action Request ( … – Bureau of State Payroll Services Payroll Transaction Authorization Form ( Fillable PDF ) AC 3173 – Agency Report …
https://www.osc.ny.gov/state-agencies/payroll/formsFire District Information
… to make that as easy as possible: Online Services portal: Download the AFR User Manual [pdf] , or view the interactive … 8-4) or email [email protected] . Accounting and filing: Download the Fire District Accounting and Reporting Manual …
https://www.osc.ny.gov/local-government/resources/fire-district-informationComptroller DiNapoli Releases Municipal Audits
… , Roosevelt Fire District , Town of Sidney , Stony Creek Volunteer Fire Company and the Western Sullivan Public … budget complies with the property tax levy limit. Stony Creek Volunteer Fire Company – Cash Disbursements (Warren … Fire Dept Roosevelt Fire District Town of Sidney Stony Creek Volunteer Fire Company and the W Sullivan Public Library …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2229
… to Seasonal Location Pay and Seasonal Location Pay Mid-Hudson. Affected Employees: Seasonal employees in … to Seasonal Location Pay and Seasonal Location Pay Mid-Hudson rates of payment. Payment (Time Entry Earnings … Seas Loc Over 1425 - 7.5 hr (LCD) $1.74/hour Seas Loc Pay Mid Hudson-8 hr. (LCE) $1202.46 Seas LOC Mid Hud over 1520 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonal