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Chenango County – Departmental Cash Receipts (2015M-21)

… audit was examine certain County cash receipts processes for the period January 1, 2013 through September 29, 2014. … a 23-member Board of Supervisors. The general fund budget for 2015 totals approximately $73.7 million. Key Finding Our … Office. Key Recommendations There are no recommendations for this audit. …

https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21

Bridgehampton Union Free School District – Claims Auditing (2017M-179)

Bridgehampton Union Free School District Claims Auditing 2017M179

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179

DiNapoli: New York City's Financial Outlook Improving

… than projected by the city in June 2014, mostly because of higher tax revenues and lower projected pension and debt … Comptroller Thomas P. DiNapoli. “There have been a number of favorable developments since the city’s budget was adopted … smaller. The city also has resumed the process of examining agency operations for cost savings and reports …

https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improving

Comptroller DiNapoli Releases Municipal Audits

… today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba Fire Department , … their money is being spent appropriately and effectively.” Clark Mills Fire District – Controls Over Financial … DiNapoli announced his office completed audits of the Clark Mills Fire District Village of Clinton Elba Fire …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits

DiNapoli: Jury Convicts Councilman Ruben Wills in Public Corruption Scheme

… General Eric Schneiderman announced the jury conviction of New York City Councilman Ruben Wills (D-Queens) following … eleven-day trial that resulted in a guilty verdict on five of six counts related to Will's theft of approximately $30,000 in public campaign funds and state …

https://www.osc.ny.gov/press/releases/2017/07/dinapoli-jury-convicts-councilman-ruben-wills-public-corruption-scheme

Comptroller DiNapoli Releases Municipal Audits

… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and … claim prior to payment. Instead, the treasurer provides a list of paid disbursements to the board and company members …

https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2

New York City Economy Continues to Set Records

… New York City employment reached 4.55 million jobs in 2018, the highest level ever recorded, according to a … affect the pace of future growth.” The city added 820,400 jobs between 2009 and 2018, more than every state in the … Texas, Florida and New York. Still, most of the jobs added were in employment sectors, such as leisure and …

https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-records

DiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order

… maintenance. Transit prioritizes repairs based on how wide their impact is, their location and the severity … maintainers and challenges in finding parts for obsolete cameras. Transit uses a number of alarms, cameras and ID card … 7, 2023. Auditors looked at 80 alarms and found either no live videos were available or the cameras were not working …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-order

State Agencies Bulletin No. 1350

… name and Social Security number on their employees’ Form W-2. This requirement also applies to resident and … employees. To ensure this requirement is met prior to Form W-2 production, OSC and agency Personnel/Payroll … Details Tab, Date of Death must be populated using the format of MM/DD/YYYY. NOTE: When an agency is made aware that …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reported

Opinion 93-27

… of county sales tax in cash. Tax Law, §1262(c), as amended by L 1984, ch 850, provides that, if a town and all villages …

https://www.osc.ny.gov/legal-opinions/opinion-93-27

Opinion 94-27

… Town Law, §200 authorizes a town board, either upon petition of a prescribed percentage of fronting or abutting … improvement is subject to permissive referendum and the petition requesting a referendum must be initiated, signed and acknowledged in the same manner as a petition for the improvements pursuant to section 200 (Town …

https://www.osc.ny.gov/legal-opinions/opinion-94-27

Opinion 2002-10

… public hearing, may accept a gift of a privately-owned, family cemetery that constitutes historical property within … whether a town may accept a gift of a privately-owned, "family cemetery", established during the late eighteenth … a town board may accept a gift of a privately-owned, family cemetery and provide for the upkeep and repair of the …

https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0

Opinion 2002-10

… public hearing, may accept a gift of a privately-owned, family cemetery that constitutes historical property within … whether a town may accept a gift of a privately-owned, "family cemetery", established during the late eighteenth … a town board may accept a gift of a privately-owned, family cemetery and provide for the upkeep and repair of the …

https://www.osc.ny.gov/legal-opinions/opinion-2002-10

Pension Payment Option Election – Divorce and Your Benefits

… a small share of the overall pension benefit. For a full description of each option, see the Pension Payment … death. Available options include the Joint Allowance Full (100 percent), Joint Allowance Half (50 percent) or any … member with a customized pension payment option election form during the processing of their retirement application.   …

https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-election

IX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants

… concerning those “major” federal programs which are subject to Subpart A (interest calculations) of the Treasury-State Agreement (FY TSA 2024) that governs the State’s cash management of Federal … information concerning those major federal programs which are subject to Subpart A interest calculations of the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20

DiNapoli Announces Fiscal Stress Scores

… Monitoring System was implemented in 2013 to keep the public informed about the factors impacting local … In January, DiNapoli also issued fiscal stress scores for school districts and found 31 school districts in some level … reduced or less predictable revenues, while protecting public health and minimizing cuts to their own workforce. …

https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scores

State Agencies Bulletin No. 1016.1

… identifies individuals who have notified the USPS of a change of address, but have not yet notified their employer. … and check address as recorded in PayServ to be matched to  change of address  information filed with the USPS. For each address compared, if no change of address form has been filed with the USPS, the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-system

Oversight of the Nourish New York Program (Follow-Up)

… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of the Nourish New York Program (Report 2022-S-33 ). About The Program The … To determine the extent of implementation of the five recommendations …

https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-follow

Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)

… in a written DHCR Management Field and Office Visit Report (Report) to the development. This audit is based …

https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-follow

Oversight of the Early Intervention Program (Follow-Up)

… services later. Young children missing these opportunities for early intervention services are potentially at greater … located, and referred to the Program. Generally, after referral, children should be evaluated by qualified … the audit identified disparities across the State in the referral and inclusion of children into the Program as well …

https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-follow