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Seaford Fire District – Length of Service Award Program (2014M-319)
… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March 31, 2014. Background The Seaford Fire District is a district corporation of the State, distinct and separate … maintained for activities performed under the point system were accurate and complete. Key Recommendations Review and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Smithtown Fire District – Capital Project (2014M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over capital asset spending for the period January 1, 2013 through June 30, 2014. … square miles and services approximately 50,000 residents with seven fire companies and one emergency services squad. …
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)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial … The Department, which provides fire protection services to the Village and to the Towns of Sidney and Unadilla, is governed by a …
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)
… from the Town of Colonie and the County of Albany, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if the Company provided adequate oversight of financial operations for the period January 1, 2013 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialWashington County – Procurement (2017M-224)
… The County did not competitively bid six purchases and public works contracts totaling $272,115. The County did not … laws are adhered to when purchasing goods or entering public works contracts. Ensure that County officials and …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… expenditures, fund needed reserves, pay off debt or reduce property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Opinion 91-36
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town … Whether park land fees imposed upon subdividers by a newly incorporated village under village subdivision regulations adopted …
https://www.osc.ny.gov/legal-opinions/opinion-91-36XIV.14.B Capital Assets – XIV. Special Procedures
… infrastructure Recording general capital assets Valuation of capital assets Maintenance of capital asset records Disposition of general capital assets Treatment of infrastructure assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsOpinion 99-16
… Conditions (indemnification provision in custodial bank agreement) TOWNS -- Powers and Duties (authority to indemnify … MUNICIPAL LAW, §10: A town may enter into a custodial agreement under which the custodial bank will be indemnified … of an indemnification provision in a proposed custodial agreement. You indicate that the town intends to enter into a …
https://www.osc.ny.gov/legal-opinions/opinion-99-16VII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… of transactions and required Vendor ID to be used on each AP Adjustment Voucher. New York State often receives checks … misapplied. DTF – Treasury will notify the agency that an AP Adjustment Voucher must be completed so a new payment can be issued. An AP Adjustment Voucher is used by agencies to submit a ROA. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewPayroll Improvement Project Bulletin No. PIP-013
… Affected Employees All agency PayServ, PS Query, and New York State Payroll Online (NYSPO) users are affected. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andAnnual Financial Report
… how to navigate and complete the Annual Financial Report. For more detailed instructions please refer to the … separately. Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee … account code in the Annual Financial Report (AFR). For example: Cash must be reported as a positive amount, and …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportNYS Comptroller DiNapoli, Steuben County District Attorney Baker, and NYS Police: Former Addison Official to Be Sentenced to Prison and Will Forfeit State Pension After Million Dollar Public Corruption Conviction
… pension forfeiture in New York state. “Public service is a privilege and a duty. Those who abuse their positions … no review or approval from the mayor or any other village official. Upon subsequent investigation, DiNapoli’s office … resignation letter, she wrote herself a final check for $26,613, which was not authorized by the board. The board …
https://www.osc.ny.gov/press/releases/2024/08/nys-comptroller-dinapoli-steuben-county-district-attorney-baker-and-nys-police-former-addisonOpinion 2006-3
… gen.,103 NY Jur 2d, Telecommunications, §191). In this case, the public highways and rights of way within the area …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 93-25
… under the mistaken belief the right-of-way was a village street may not continue to provide such lighting unless the … right-of-way if the right-of-way has become a village street by prescription or public use. The village's provision … whether the private right-of-way has become a village street by prescription or use. You state that a village has …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 93-2
… VILLAGES -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; VILLAGE LAW, §§9-908, 9-912: Village … a proposition to change the month of the general village election at either a general or special village election for village officers. A village board, on its own …
https://www.osc.ny.gov/legal-opinions/opinion-93-2DiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… $13.9 billion in FY 2027 (18% of city-fund revenues), even when adjusting for stronger revenue collections. “The city’s steps to close … of New York Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… If you meet eligibility requirements and have member contributions in your account, you can take a loan from NYSLRS. If you aren’t required to contribute (determined by your tier and retirement plan), … could result in significant tax consequences for you. You do not make the required payments on your loan at least once …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsOversight of Language Access Services
… languages are spoken in NYC. The 2023 American Community Survey conducted by the U.S. Census Bureau estimated over 1.7 … are owned or staffed by workers who may have LEP. Our survey of 50 restaurants and food establishments and our … of the State Comptroller auditors conducted an unannounced survey of DOHMH facilities’ phone lines and encountered …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-services