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Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … January 1, 2011, to December 31, 2012. Background The Town of Wethersfield is located in Wyoming County. The Town is … Town of Wethersfield Town Clerk and Highway Operations 2013M21 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… reimbursements totaling $319. In total, we question the propriety of $117,615 in Village transactions that were …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Town of Bangor – Board Oversight (2012M-193)
… Purpose of Audit The purpose of our audit was to review the internal controls over … January 1, 2011, to May 31, 2012. Background The Town of Bangor is located in Franklin County and has approximately … Town of Bangor Board Oversight 2012M193 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193New York State Comptroller DiNapoli Statement on MTA Finances
… plan also incorporates wage increases that reflect the Transport Workers Union's bargaining pattern eliminating some …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesCUNY Bulletin No. CU-735
… additional bargaining units being added for the NYS Paid Family Leave program. Affected Employees All employees in the … of New York (CUNY) agreed to implement the NYS Paid Family Leave program (PFL) beginning January 1, 2021. CUNY … requirements will be covered under the New York State Paid Family Leave program (PFL). The New York State Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsAccounts Payable Advisory No. 41
… requisitions and/or purchase orders (POs) for centralized contract purchases Reference: Guide to Financial Operations … Units to use a requisition and/or purchase order with a contract ID reference when purchasing from centralized … requisitions andor purchase orders POs for centralized contract purchases …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesAverill Park Central School District - Payroll (2018M-255)
… complete report - pdf] Audit Objective Determine whether employee salaries and wages were accurately paid. Key … Determine whether employee salaries and wages were accurately paid …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Moravia Central School District - Fuel Inventory (2019M-183)
… fuel reconciliations, and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Opinion 92-3
… engineer as creditor of planning board chairman) ZONING AND PLANNING -- Planning Boards (consulting engineer … (see General Municipal Law, §800[4],[5]). A municipal officer or employee has an "interest" in any contract with … §800[2]). An interest in a contract is prohibited if the officer or employee, individually or as a member of a board, …
https://www.osc.ny.gov/legal-opinions/opinion-92-3State Contract and Payment Actions in May
… with Niko K Construction Corp. for roof replacement at Binghamton University. State University of New York $10.9 … ES II Enterprises JV for rehabilitation on Woolley Ave. and Bradley Ave. over Staten Island Expressway in Richmond County. $11.5 …
https://www.osc.ny.gov/press/releases/2022/06/state-contract-and-payment-actions-mayRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners … Did the Rotterdam Fire District Number 7 Schonowe District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107CUNY Bulletin No. CU-739
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the June 2022 Uniform Allowance Payment. … campus security titles who meet the eligibility criteria are affected. Background: Section 8 of the 2016-2021 Blue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentDiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… Tax collections for State Fiscal Year (SFY) 2022-23 totaled $111.7 billion, $2.9 billion higher than the forecast released by the Division of the Budget (DOB) in the Amended Executive Budget financial … Tax collections for State Fiscal Year SFY 202223 totaled $1117 billion $29 …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement of professional services and maintenance of fuel inventories … Town of Hempstead Sanitary District No Six Professional Services …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Locust Valley Water District – Budgeting (2013M-179)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial operations for the period January 1, 2009, through December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Opinion 89-5
… is situated (CPLR, §6511[a]). If the clerk maintains a block index it is indexed against the block. A county clerk who does not maintain a block index, indexes the notice of pendency against the names …
https://www.osc.ny.gov/legal-opinions/opinion-89-5State Comptroller DiNapoli Releases Audits
… were performed. For example, auditors reviewed all 223 cameras at ten subway stations and found that 31 percent … preventive maintenance visits for closed circuit TV cameras and their affiliated monitors were not done. Auditors also found that of the 9,223 trouble calls for cameras and recording devices reported from Jan. 1, 2014 to …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsSaranac Fire District – Board Oversight (2025M-139)
… with the New York State Office of General Services (OGS) to receive State contract pricing for propane purchases. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/saranac-fire-district-board-oversight-2025m-139State Comptroller DiNapoli Releases Municipal Audits
… position. The town has adopted a local law to override the tax levy limit in 2015. City of Cohoes – Purchasing (Albany … The town’s preliminary budget complies with the property tax levy limit. Town of Deposit – Budget Review … property tax cap levy limit. Town of Edinburg – Justice Court Operations (Saratoga County) The town justice did not …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… sick leave may be added to your credited service and used in your pension benefit calculation if your employer has … you will also see “Sick Leave Eligibility: Yes” listed in your Retirement Online account. Credit for your unused …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leave