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Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… to September 10, 2012. Background The Town of Fort Ann is located in Washington County and has a population of … were $468,021. Key Finding The Lake Hadlock Dam, which is located in the Lake Hadlock Park District, was under … spent on these capital projects. Key Recommendation There is no recommendation for this report. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Town of Ellicott – Fiscal Stress (2013M-269)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … are approximately $3.8 million. Key Findings The Board did not adopt realistic budgets, did not adequately monitor and … period. The general town-wide and highway part-town funds have had operating deficits during the last three fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… 30, 2016. Background The Wassaic Fire District (District) is a district corporation of the State, distinct and separate … from the Town of Amenia, in Dutchess County. The District is governed by an elected five-member Board of Fire … or document the rationale in instances when competition is not sought. Ensure written agreements are made with …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… Purpose of Audit The purpose of our audit was to review the Town’s tax relief rebate program for the period … The Town receives landfill revenues that contributed to the accumulation of a significant amount of fund balance … by local law a tax relief rebate program in 2013 to provide property owners with a one-time property tax …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Carmel – Selected Financial Activities (2015M-201)
… Purpose of Audit The purpose of our audit was to examine selected Town financial activities for the period … investigate the unaccounted for gasoline and take action to resolve the gasoline shortage. Ensure that staff members … purchase orders and having them preapproved prior to making purchases. Require the recreation department to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and reports for the … bank reconciliations are prepared by the bookkeeper to balance with the Town's cumulative cash balance versus the cash attributable to each individual fund. The Board does not receive all the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… cash disbursements, fundraising or the audit of claims. Bingo operations did not follow applicable regulations. … procedures to ensure compliance with State regulations for bingo operations. Establish procedures for each fundraiser …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesPort Washington Union Free School District – Payroll (2025M-38)
… Employee compensation represents a significant portion of a school district’s (district’s) operating expenditures. … paid the salaries and wages authorized by the board of education (board). The District’s 2023-24 fiscal year payroll costs of approximately $94 million represented 50 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… (CBA), employment contract or Board resolution and one teacher reviewed and approved her own time sheets. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Clyde-Savannah Central School District – Network Access Controls (Seneca County and … COVID-19 pandemic. Van Hornesville-Owen D. Young Central School District – Financial Management (Herkimer County and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… did not always seek competition for professional services. Cherry Valley-Springfield Central School District – Financial …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Local Government Audits
… increased significantly over the 2015 through 2017 fiscal years. Also, the board did not adopt fund balance, reserve or budgeting policies or multiyear financial and capital plans. Meridale Fire Department and Emergency Squad – Cash Receipts and Disbursements (Delaware …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsDiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for local governments that operate on a … Property tax levy growth will be capped at 2 for 2025 for local governments that operate on a …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025State Agencies Bulletin No. 1374
… Purpose The purpose of this bulletin is to provide agency payroll staff with OSC’s current Deduction … Employees Employees whose gross salary is insufficient to cover all active deductions. OSC Actions The Deduction Priority Schedule is used to determine the order in which deductions are taken when an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updatedState Agencies Bulletin No. 1192
… is not correct, agencies must send an e-mail to the Tax and Compliance mailbox providing the correct address … return address is printed on employee Form W-2 Wage and Tax Statements for 2012. OSC Actions OSC will update PayServ … Questions regarding this bulletin may be e-mailed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-taxState Agencies Bulletin No. 297
… Purpose To explain an automatic dues and agency shop fee increase. … Annual Salary Deduction Amount Under $5,000 $4.15 $5,000 to $9,999 $6.23 $10,000 to $12,999 $8.54 $13,000 to $15,999 $10.66 $16,000 to … To explain an automatic dues and agency shop fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212Special Accidental Death Benefit – New Career Plan
… without reductions; and The Social Security benefit payable. For payments made before January 1, 2001, the salary … not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest … of a supervisory position, the salary that would have been payable to a police superior officer or a fire officer. …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitCredit for Previous or Military Service – Article 14 Benefits
… previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you received salary from a participating employer … of your Certificate of Release or Discharge from Active Duty (DD-214) . Service From a Previous Membership If you …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceState Comptroller DiNapoli Statement on Passage of Final State Budget
… abilities can hurt taxpayers. "This budget process went far past the April 1 deadline, and I’m concerned this is …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-statement-passage-final-state-budgetOpinion 88-3
… Fund. You ask that we review the provisions of subdivision two of section 52 of the Workers' Compensation Law (WCL) regarding the disposition of fines. Subdivision two provides as follows: "All fines imposed under this … Concerning the provisions of subdivision two of section 52 of the Workers Compensation Law WCL …
https://www.osc.ny.gov/legal-opinions/opinion-88-3