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Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… collected, recorded, deposited, disbursed and reported in a proper and timely manner, and whether internal controls … 31, 2016. Background The Town of Chester is located in Warren County. The Town, which is governed by an elected … cash exceeded known liabilities for each of the 22 months in our audit period by an average of $15,700. Employees made …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeArchived Data and Publications
… Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being maintained for … Munis in Stress: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Not Filed and Inconclusive: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Summary Data …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsCity of Middletown – Payroll and Leave Benefits (2024M-26)
… for time they did not work or accrue. For example, Two sewer treatment plant (STP) employees received $91,492 …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Oil Spill Fund
… New York Environmental Protection and Spill Compensation Fund The Oil Spill Fund protects our air, soil and water supplies from toxic petroleum spills. Although the Oil Spill Fund plays many roles, its priorities are to: pay for spill … The Oil Spill Fund protects our air soil and water supplies from toxic …
https://www.osc.ny.gov/about/oil-spill-fundSeaford Fire District – Length of Service Award Program (2014M-319)
… year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State General … the records maintained for activities performed under the point system were accurate and complete. Key Recommendations Review and amend the District’s point system to ensure it is consistent with GML. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… 31, 2014. Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit organization which is … Malta Ridge Volunteer Fire Company Inc Controls Over Financial Operations 2014M178 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialSmithtown Fire District – Capital Project (2014M-231)
… Smithtown Fire District is a district corporation of the State, distinct and separate from the Town of Smithtown and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… over selected financial activities of the Department and Companies for the period January 1, 2013 through April 23, … of Sidney, Delaware County, which comprises three Fire Companies. The Department, which provides fire protection … by a nine-member Board of Directors. The Department and Companies disbursed approximately $144,000 during the audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over claims … The Board did not pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town Law prior to Board audit. Key Recommendations Ensure that all claims, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Comptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… New York has lost one of its greatest legislators. Assemblywoman Clark and I were … efforts to improve the lives and education for all of New York’s children. Barbara’s family has lost a beloved wife and mother. The people of Queens and New York state have lost a dedicated public …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkCUNY Bulletin No. CU-467
… OSC will automatically increase the bi-weekly deduction for Union Dues (Code 254) and Agency Shop Fees (Code 283) from $22.68 to $22.83 for full-time employees and $14.55 to $14.65 for hourly employees. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-467-district-council-37-local-2627-dues-and-agency-shop-feeOpinion 98-1
… Jacket, L 1991, ch 637, Letter of July 10, 1991 to the Honorable Elizabeth D. Moore, Counsel to the Governor, from … Association of Counties, July 12, 1991; but see Letter to Honorable Elizabeth D. Moore, Counsel to the Governor from … (Governor's Bill Jacket for L 1991, ch 637, Letter to Honorable Elizabeth D. Moore, Counsel to the Governor from …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 90-39
… on behalf of a fire district on properties which are exempt from fire district taxes to defray the cost of … may impose a "special tax" on various properties which are exempt from fire district taxes to defray the cost of … taxes may not be imposed upon property which is otherwise exempt (see, e.g., Real Property Tax Law, article 4, …
https://www.osc.ny.gov/legal-opinions/opinion-90-39State Agencies Bulletin No. 1604
… Officers and the Office of the State Comptroller (OSC) in reconciling employees’ Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security … Officers must reconcile Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1604-verification-employees-social-security-number-ssn-and-name-be-reportedOpinion 93-28
… (CHIPs moneys subject to section 284 agreement) HIGHWAY LAW, §§10-c, 284: Consolidated Local Highway Assistance … superintendent pursuant to section 284 of the Highway Law. You ask whether moneys received pursuant to section 10-c of the Highway Law are subject to the agreement between the town board and …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 91-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (authority to cover fire district fire commissioners under State health insurance plan) CIVIL SERVICE LAW, §§160, … district may not be provided health insurance through the State health insurance plan at the expense of the district. …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Opinion 96-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … or replacement of damaged, destroyed or worn-out facilities or appurtenances by beach erosion control …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Accounts Payable Advisory No. 43
… Subject : GFO Updates – Supplier, Prompt Payment Interest and more Update : The below sections of the … as determined by the vendor, no longer synonymous for payment method) XI-A.3 Purchase Orders Updated based on new … - Used to be XII.4.E.3 XII.5.D Selecting the Appropriate Payment Location Updated based on new concept of location …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreState Agencies Bulletin No. 702
… between bargaining units with different raise percentages in the fiscal year in which the movement occurred Effective … Background Pursuant to Section 130 of the Civil Service Law and Chapter 317 of the Laws of 1995, when an employee has … occurred affect the recalculation. If the employee is being promoted, the raise that was received in the prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… the New York State Thruway Authority will continue to face fiscal challenges, according to an audit released today by New York State Comptroller … that its current revenue structure may not be sufficient to cover ongoing and future capital needs. “The Thruway …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costs