Search
Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2020. … Understanding the Audit Area To help promote transparency, a town board should conduct a thorough and sufficiently … of the debit and credit columns are equal, the ledger from which the figures are taken is said to be in balance. It …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38Town of Fremont – Transparency of Fiscal Activities (S9-25-29)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2016. … Understanding the Audit Area To help promote transparency, a town board should conduct a thorough and sufficiently … of the debit and credit columns are equal, the ledger from which the figures are taken is said to be in balance. It …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … after the apparent theft of approximately $90,000 of funds from the county Department of Motor Vehicles that went …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… complete, accurate and timely accounting records. As a result, the board lacked reliable records and reports to manage the town’s financial operations, account balances … period to determine whether salary and wage increases from one paycheck date to the next paycheck date for 76 …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… S. Clark of the Criminal Enforcement and Financial Crimes Bureau. The Criminal Enforcement and Financial Crimes Bureau is led by Bureau Chief Gary T. Fishman and Deputy … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-florida-man-theft-over-180000-nys-pensionTown of Hornellsville – Financial Management (2025M-102)
… 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s financial condition is its level of … town officials because it is available for appropriation to reduce taxes, fund one-time expenditures and other uses. … fiscal year. The Law generally precludes local governments from adopting a budget that requires a tax levy that exceeds …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102State Comptroller DiNapoli Releases School District Audits
… adequate policies and procedures for network user accounts to prevent unauthorized use or access. Officials did not develop a comprehensive acceptable use policy, monitor employee … to procure professional services and insurance coverage from four vendors totaling $414,838. Track state and local …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Eastchester Union Free School … Auditors identified 181 accounts for students no longer in the district, six accounts for two former employees, two …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 343
… Police Investigator 2 Effective Date Effective 8/19/2002. To be processed in checks dated 10/23/2002. Background On … for State employees in the titles listed above. A new bargaining unit (31) was established for this purpose. … agency shop fees for the affected employees will increase from $17.59 to $22.12, beginning with the October 23 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitOpinion 89-33
… discussed in the opinion. CLAIMS -- Audit (necessity to pre-audit claims for compensation of village officers and … you ask whether board members could be held liable for a wrongful payment. Section 5-524 of the Village Law pertains … should be based, at a minimum, on an itemized statement from the employee detailing what services were rendered and …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 2002-11
… Service Award Programs (point accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW §217(c): For purposes of earning a year of firefighting service under a fire district service … for activities designated by the program sponsor, selected from a list of activities set forth in section 217(c). …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0State Comptroller DiNapoli Releases Municipal & School Audits
… not determine whether deposits were generally made in a timely manner. Auditors reviewed 29 deposits totaling … a duplicate press-numbered receipt which precluded them from determining whether deposits were made in a timely … increased risk of loss. District officials did not adhere to the district’s investment policy and invested $35,000 in …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… the financial and student information applications. West Webster Volunteer Firemen’s Association, Inc. – Cash …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… clerk-treasurers did not maintain complete, accurate or up-to-date financial records. As a result, the board lacked the financial information … examined the town’s progress in acting on recommendations from another audit report examining the town’s fund balance …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0SUNY Bulletin No. SU-325
… Purpose The purpose of this bulletin is to provide agency instructions for processing the Recruitment … Each doctoral degree granting campus is allocated a portion of the Doctoral Program Recruitment and Retention … the retention payment. Earnings Begin Date: Effective Date from above based on the Pay Period the payment is processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesAbout This Publication – World Trade Center Presumption
… information about your benefits, please contact us . To learn about benefits you may be eligible to receive through the federal government, visit the Center … Information about laws that may apply to those who participated in World Trade Center rescue …
https://www.osc.ny.gov/retirement/publications/world-trade-center/about-publicationProvisions for an Accidental Death Benefit – World Trade Center Presumption
… (Laws of 2006) provides for an accidental death benefit to the beneficiaries of certain retirees who participated in … Your beneficiaries may convert your retirement benefit to an accidental death benefit by filing an Application for Conversion of Service or Disability Retirement to Accidental Death Benefit for Victims of the 2001 World …
https://www.osc.ny.gov/retirement/publications/world-trade-center/provisions-accidental-death-benefitApplying for Reclassification – World Trade Center Presumption
… as previously stated; and Complete an Application for World Trade Center Accidental Disability Presumption … not already done so, you must file an Application for World Trade Center Notice (RS6047-N) on or before September … 11, 2026, you must still file an Application for World Trade Center Notice (RS6047-N) by that date to be …
https://www.osc.ny.gov/retirement/publications/world-trade-center/applying-reclassificationOverview – World Trade Center Presumption
… If you participated in the World Trade Center rescue, recovery or cleanup efforts, you may be able to take advantage of the World Trade Center Presumption Law. It provides a presumption … permanently disabled, this law will help you qualify for a World Trade Center accidental disability presumption or help …
https://www.osc.ny.gov/retirement/publications/world-trade-center/overviewWorld Trade Center Presumption – World Trade Center Presumption
… Information about laws that may apply to those who participated in World Trade Center rescue …
https://www.osc.ny.gov/retirement/publications/world-trade-center