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Dutchess County – County Bridge Maintenance (S9-13-5)
… The County’s budgeted expenditures totaled $411 million in 2012. The County is governed by a 25-member County … for bridge maintenance and repair, it has taken action in recent years to improve and maintain bridge ratings. We … determine if the County had responded to these nine flags in a timely manner. For the remaining 74 flags for which the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Town of Ontario – Board Oversight and Information Technology (2013M-105)
… Board oversight and information technology (IT) controls for the period January 1, 2011, through September 19, 2012. … exempt employees, and enforced established requirements for leave requests, accrual records, and employee time … that the Supervisor and accountant properly accounted for them and repaid them timely in accordance with law. The …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105DiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… New York State Comptroller Thomas P. DiNapoli today announced the … Dutchess County D.A. William Grady and the New York State Police. “While people across the state struggled to deal with the economic impact of the … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherCity of Troy – Budget Review (B19-5-8)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Village of Monticello – Board Oversight (2013M-226)
… Purpose of Audit The purpose of our audit was to assess the oversight provided by the Board for the period August 1, 2011 through March 14, 2013. … Village of Monticello Board Oversight 2013M226 …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Amortization Schedules and Payoffs – Contribution Stabilization Program
… including the effective date, maturity date, interest rate, payment amount and payment schedule. You can save on … From the Billing Dashboard, click the “Amortization Payoff Calculator” link. Click the “Search” button. In the list of …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… A former Treasurer of the Vernon Center Fire Department was arrested for allegedly stealing more than … District Attorney Todd Carville, and the New York State Police announced today. The defendant, Jonnell Rose, was … Rose allegedly violated the trust of the Vernon Center Fire Department members and the public when he used his …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… 2025 Understanding the Audit Area Counties are authorized to share some of their sales and use tax collections with … the Town. As a result, it is important for Town officials to accurately budget for and allocate sales tax revenue to maintain equity among taxpayers. During the audit period, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Electing the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… one of these plans, if you are: Planning to retire in the near future. Considering transferring or reinstating a … who were already in an eligible title as of July 1, 2025 , the deadline to elect is June 30, 2026 . For members … in an eligible title who join PFRS on or after July 1, 2025 will be automatically enrolled in the new 20-year plan …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planState Agencies Bulletin No. 1933
… employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lumpState Agencies Bulletin No. 1926
… is to inform agencies of the automatic processing of Retroactive April 2021 M/C LLS payments and provide instructions for payments not automatically processed. Affected Employees … or more years of continuous service * at a base annual salary equal to or greater than the Job Rate of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1926-april-2021-managementconfidential-mc-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1925
… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of … for the April 2020 M/C LLS payments provided the employee: Is Active, on a Leave With Pay, or on an Unpaid Military … Has a Comp Rate Code of ANN or BIW (only if the employee is on a Paid Military Stipend Leave) on 03/31/2020; and Has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1925-april-2020-managementconfidential-mc-retroactive-longevity-lump-sum-llsDiNapoli Releases Subway Ridership Dashboard
… many from The Bronx, Brooklyn and Queens who work in lower wage, public-facing jobs,” DiNapoli said. “The … investments in service and infrastructure as we build back." “Our immigrant essential workers and families have … with significant percentages of immigrants, relatively lower household income and relatively higher unemployment. …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardState Comptroller DiNapoli Releases Audits
… HealthCare Insurance Company of New York: Empire Plan Drug Rebates (2014-S-62) In accordance with its contract, United is required to negotiate agreements with drug manufacturers for rebates, discounts, and other … of the value of the agreements on to the prescription drug program. United subcontracted key functions of the …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, budget transparency and … financial reports with the Office of the State Comptroller in a timely manner. Town of German Flatts – Fiscal Stress … supervisor adequately addressed many of the deficiencies in the town’s accounting records and reports that were …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Issues Report on Transparency of Village Fiscal Activities
… public accountants (CPAs) for fiscal year 2023, the CPA audits were not completed in a timely manner, with the CPA audits presented to the two boards nine and 16 months …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… Obligations ASSET RETIREMENT OBLIGATION DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the … X-ray machines Certain laboratory equipment This is not an exhaustive list. Agencies should consider the possibility …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) … increased by $3.9 billion in FY 2025, $3.5 billion in FY 2026, $2.1 billion in FY 2027, and $2.4 billion in FY 2028. … in new agency spending and council initiatives for FY 2026, outpacing city-fund revenues added over the same …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growState Agencies Bulletin No. 1256
… of 2012 was enacted into law, and amends portions of the Retirement and Social Security Law, Education Law and the … Defined Contribution Program (VDCP). The SUNY Optional Retirement Plan (ORP) was selected as the model for the … This bulletin is to notify agencies of the new retirement option available to eligible employees and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 92-20
… held on county fairgrounds during the running of the fair, even if the property upon which the fair is held is not owned by the agricultural corporation which runs the fair. You ask whether a town may impose a license fee on concerts … Law, §1409[e]). Among other things, these corporations are empowered to hold annual fairs and exhibitions …
https://www.osc.ny.gov/legal-opinions/opinion-92-20