Search
Inspecting Highway Bridges and Repairing Defects
… bridges and repairing any defects found. If a serious ("Red Flag") structural defect is identified during an … there is no danger of structural failure or collapse. If Red or Safety Flags are so serious that immediate attention … Instead, it labeled them as Immediate Conditions (Red Flag), Priority Conditions (Yellow Flag), and Safety …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… Agencies are required to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law … For full instructions, see Chapter XIV, Section 4.C – Bank Account Reporting and Reconciliations of this Guide. … Agencies are required to reconcile cash advance bank accounts monthly in order to comply with the provisions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationDiNapoli Releases April State Cash Report
… income tax (PIT) collections, according to the state cash report issued today by State Comptroller Thomas P. … DiNapoli's office issues a state cash report every month identifying state revenues and spending from the prior month. The cash report focuses primarily on the General Fund and All …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-reportDiNapoli Releases October State Cash Report
… lower than last year. Other taxes, led by collections in estate and real estate transfer taxes, totaled $2.4 billion and were $504.8 … 26 percent higher than last year for the same period. All Funds receipts totaled $85 billion through October, which was …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportDiNapoli: Former Marbletown Fire Chief Pleads Guilty in Connection With $100K Theft From the Department
… William Storrs, a former fire chief and treasurer, pleaded guilty in connection with the theft of more than $101,000 from the Marbletown Volunteer Fire Department in Newark, New York. “Instead of safeguarding fire department funds, William Storrs abused … William Storrs a former fire chief and treasurer pleaded guilty in connection with the theft of more than $101000 …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-marbletown-fire-chief-pleads-guilty-connection-100k-theft-departmentDiNapoli: Former Durhamville Fire Department Treasurer Pleads Guilty to Stealing Over $92,000
… New York State Comptroller Thomas P. DiNapoli, Oneida County District Attorney Todd Carville, and New York State … community she served,” DiNapoli said. “My thanks to Oneida County District Attorney Carville and the New York State … in holding her accountable.” Carville said, “The Oneida County District Attorney’s Office would like to thank the New …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-durhamville-fire-department-treasurer-pleads-guilty-stealing-over-92000Riverhead Central School District – Financial Operations (2025M-64)
… (Assistant Superintendent) oversees the operations of the Business Office, which includes overseeing accounting and reporting. The Treasurer, as the custodian of District funds, is responsible for signing checks, making … in a timely manner. Financial reports submitted in six of the 22 months to the Board were between 60 and 107 days …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Unified Court System Bulletin No. UCS-357
… bulletin is to inform agencies of the processing of the 2025 Prepaid Legal Service Benefit. Affected Employees: The … wages, for tax withholding purposes, and reflected on the 2025 Form W-2 (Wage and Tax Statement). Effective Dates: Effective as of paycheck dated November 5, 2025 (Administration). OSC Actions: OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-357-prepaid-legal-service-benefit-unified-court-system-ucsComptroller DiNapoli Seeks to Return Millions in Unclaimed Funds Owed to Local Governments
… New York State Comptroller Thomas P. DiNapoli announced today … has identified more than $5 million in unclaimed funds for local governments across the state. After reaching out … Long Island 2,565 $598,748 Niagara Frontier 508 $167,774 New York City 3,357 $2,628,117 Thousand Islands-Seaway 240 …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-seeks-return-millions-unclaimed-funds-owed-local-governmentsDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… Village of Le Roy (Genesee County) stole nearly $50,000 in public funds by pocketing cash, writing unauthorized … grand larceny (class D felony), 42 counts of forgery in the first degree (class C felony) and two counts of falsifying business records in the first degree (class E Felony). “This official …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… File the Department’s calendar year 2023 annual report on revenues and expenditures of foreign fire insurance (FFI) tax proceeds with the New York State Office of the State Comptroller (OSC) accurately and in a timely …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… To effectively manage your local government’s capital assets, … you must develop a long-term plan. The plan should address how you monitor and maintain assets and how much you can spend within your budget. By developing a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsComptroller DiNapoli Releases Municipal Audits
… Town of Broadalbin , Lakeview Public Library , Village of North Syracuse , Town of Thurston , Town of Willsboro and the … tuition reimbursements paid to the director. Village of North Syracuse – Claims Audit (Onondaga County) The board … Town of Broadalbin Lakeview Public Library Village of North Syracuse Town of Thurston Town of Willsboro and the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1533
… Purpose To notify agencies of the 2017 maximum salary limit for members of TIAA (Plan Type 7Z) in Tiers 1 through 5. Background In accordance with Section 415 … To notify agencies of the 2017 maximum salary limit for members of TIAA Plan Type 7Z in Tiers 1 through 5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1533-maximum-salary-limit-teachers-insurance-and-annuity-tiaa-retirementState Agencies Bulletin No. 1624
… code, which provides for dollar limitations on benefits and contributions under qualified retirement plans, the … limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $275,000 for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1624-maximum-salary-limit-optional-retirement-plan-orp-retirement-tiers-1Hadley-Luzerne Central School District - Financial Management (2018M-103)
… million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The … a plan for the use of excess unrestricted fund balance in the general fund. Review reserves to determine if amounts … and ensure a plan for reserves is prepared and submitted in accordance with District policy. Officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Westfield Academy and Central School District - Financial Management (2018M-67)
… 30, 2017. The Board appropriated fund balance not needed to fund operations and overestimated appropriations by a … with balances totaling more than $1 million appear to be overfunded. Key Recommendations Reduce the amount of unrestricted fund balance to within the legal limit. Adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mHubbardsville Fire District - Board Oversight (2018M-107)
… diesel fuel inventory records, leading to unaccounted for fuel. The Treasurer did not maintain subsidiary revenue …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Town of Deerpark – Real Property Tax Collections (2017M-277)
Town of Deerpark Real Property Tax Collections 2017M277
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Bellevue Fire District #9 – Procurement (2018M-5)
… Purpose of Audit The purpose of our audit was to determine whether District officials followed their …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5