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Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… Department cash collections of approximately $170,000 for deposit. OSC’s Division of Investigations in conjunction … Key Recommendations Adopt policies and develop procedures for the collection and accounting of Department cash … are properly receipted, documented and accounted for. Village officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
Determine whether the Town Assessors are properly administering select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Receiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – New Career Plan
… beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of … after your retirement date, whichever is later. If your election is not timely, by law, we must process your …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionVested Retirement Benefit – Special 20- and 25-Year Plans
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from … beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-electionOpinion 88-34
… You state that 21 Opns St Comp, 1965, p 532 and 1986 Atty Gen [Inf Opn] 1109 appear to be in conflict and ask … must be adopted in the same manner as ordinances. 1986 Atty Gen [Inf Opn] 1109 concludes that a village may … in towns and involves an analysis of the Town Law, 1986 Atty Gen [Inf Opn] 1109 pertains to the enactment of …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 92-41
… the fire district in question is located on a narrow island in a town. You state that in the district "[t]here are … Corporation v State , 293 NY 634 at 639; People ex rel City of Olean v Western New York & Pennsylvania Traction Co. … to repair the "sidewalks" with the district. December 30, 1992 J. Stewart McLaughlin, Esq., Attorney Kismet Fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-41English Language Learners Programs
… whether school districts are providing services to English Language Learners as required. The audit covered the period … achievement gap between students learning the English language and their English-proficient peers, as demonstrated … scores and lower graduation rates. 1 Ensuring that English Language Learners (ELLs)—students who, by reason of foreign …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsOpinion 90-19
… This opinion represents the views of the Office of the State Comptroller at the time it was … You ask us to review and comment on the proposed "constitution and by-laws" of the village fire department and … which are pertinent to the issues raised by your inquiry. Article 10 of the Village Law (§10-1000 et seq .) governs the …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Opinion 91-11
… the opinion. REFERENDUM -- Mandatory (local law increasing term of office of city engineer) LOCAL LAWS -- Referendum … a city mayor to appoint a city engineer for a longer term than presently provided in the city charter is subject … proposed local law amending a city charter to increase the term of office of the city engineer is subject to a mandatory …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Selected Management and Operations Practices – BuildSmart NY/Executive Order 88
… NYPA’s mission through December 8, 2020 was to provide clean, low-cost, and reliable energy consistent with its … solutions, and the responsible supply of affordable, clean, and reliable electricity.” NYPA acts through a Board … within the metropolitan area of New York City and certain out-of-state customers. BuildSmart NY is the program created …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88State Comptroller DiNapoli Releases Audits
… Authority (MTA): Employee Qualifications, Hiring, and Promotions (Follow-Up) (2021-F-27) A January 2019 audit … its contracts with the Greater Ridgewood Youth Council, Inc., totaling $13.9 million, to administer DYCD’s summer … $40.3 million and EP payments totaling $18.4 million. Case reviews by DOH are required to determine which program made …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0DiNapoli: State Agency Mishandled Housing Discrimination Complaints
… by DHR officials in a filing cabinet labeled the “Twilight Zone,” where some cases labeled “defective” were filed, … found that eleven of 25 complaints in the Twilight Zone file were inappropriately deemed defective. Claims …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsOpinion 2006-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … to provide leave of absence to elected official) TOWN BOARD -- Powers and Duties (authority to provide leave of absence to town supervisor) TOWNS -- Powers and Duties (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 89-61
… -- Compensation (salary charged on townwide basis) SUPERINTENDENT OF HIGHWAYS -- Compensation (salary charged on … of the town supervisor, town clerk and town highway superintendent are chargeable to the entire area of the town, … the salaries of the town supervisor, town clerk, town superintendent of highways and town building inspector are …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… [read complete report – pdf] Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) … that non-payroll disbursements were properly audited and the Village Treasurer’s (Treasurer) financial duties were … Audit Period June 1, 2023 – December 6, 2024 Understanding the Audit Area The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82State Comptroller DiNapoli Releases Audits
… were partially implemented. State Education Department – Privacy and Security of Student Data (Follow-Up) (2024-F-11) … with its policies related to information security and data privacy, including completing the data classification for all … (Preschool Special Education Audit Initiative) – Adaptive Solutions Multi Services, PLLC – Compliance With the …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 271
… appearing on the Retro Pay Review and Update panel. The path to access the Retro Pay Review and Update panel is : Go … elements appearing on the Retro Pay Summary panel. The path to access the Retro Pay Summary panel is: Go > … appearing on the Worker' Compensation Data panel. The path to access the Workers' Compensation Panel is: Go > …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensation