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North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… for optical services. $1,998 for professional basketball tickets. As a result, we shared our audit findings with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163State Police Bulletin No. SP-174
… date of 04/06/17 for employees whose status is Active or Paid Leave of Absence. For employees who are Inactive or on a Leave of Absence without Pay on the effective date of … taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee Paycheck/Advice All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-174-april-2017-salary-increases-state-police-employees-represented-new-yorkState Agencies Bulletin No. 1942
… Purpose The purpose of this bulletin is to provide agencies with new … increase, may receive retroactive pay in their paychecks. The employee’s paystub provides the total amount of each retroactive earnings code paid. Two …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1942-new-locked-queries-review-retroactive-payments-employees-paycheckState Comptroller DiNapoli Releases Audits
… costs. Department of Health (DOH): Examination of Official Station Designation (2015-BSE1-04) DOH’s designation of the official station for an employee in calendar years 2013 and 2014 was … rules and regulations. As a result of an improper official station designation, DOH paid $16,089.56 and $22,033.71 in …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-auditsCity of Lockport -- Budget Review (B18-1-10)
… deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The Act requires the City to … fund balance in the general, water, sewer and refuse funds were approximately 15.7 percent, 31.7 percent, 21.6 … unrestricted fund balances in the water, sewer and refuse funds were adequate. Two of the City’s collective bargaining …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Opinion 2006-7
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (exchange of … it under the contract to purchase and own ambulances used in connection with the provision of services under the … the town in question, had been authorized by special act to establish ambulance districts (see, e.g., L 1978, ch …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Opinion 94-15
… are subject to General Municipal Law, §11 (1967 Opns St Comp No. 67-217, unreported). However, since section 11 … pertaining to the investment of trust funds (see 1986 Opns St Comp No. 86-49, p 80; 1981 Opns St Comp No. 81-393, p 431; Education Law, §3701). Section …
https://www.osc.ny.gov/legal-opinions/opinion-94-15EDSS - Glossary of Terms
Terminology related to a Contract Reporter Exemption Request and a Procurement Record
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsImplementation of Suicide Prevention Task Force Recommendations
… Services and Supports and DOH, to guide the statewide implementation of the Task Force’s recommendations. Key … have any processes or benchmarks to track or monitor the implementation of the Task Force recommendations and their … (if any). Ongoing evaluation of Task Force recommendation implementation would allow OMH to understand individually, or …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsState Comptroller DiNapoli Releases Municipal Audits
… on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … contract or contract amendment. East Meredith Rural Fire District – Financial Activities (Delaware County) The board … inappropriate transactions. Town of Friendship – Justice Court Operations (Allegany County) Although the justices …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… Thomas P. DiNapoli finds that even as state funding for senior services has increased, thousands remain on … behind or where. “New York has an obligation to support seniors who need and qualify for in-home, meal or other … 5.5 million by 2030. Nearly 70% of adults over 65 are expected to need some form of long-term care during …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsSubway Wait Assessment
… Objective To determine whether Wait Assessment performance measurements reported to the Metropolitan Transportation Authority (MTA) Board and customers are accurate and consistently calculated. The audit covered … To determine whether Wait Assessment performance measurements reported to the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… Purpose of Audit The purpose of our audit was to assess Fire Company controls over … for collections whether she receives them directly or when collections are received by other Company members. We …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09State Agencies Bulletin No. 1919
… grade equal to 101-125 the salary is equal to a salary step of the employee’s grade on the effective date based on … will automatically increase the salary to the same salary step on the 04/01/2015 Salary Schedule. If the employee has a … than 6900 or 2222 and the salary is not equal to a salary step of the employee’s grade on the effective date based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1919-retroactive-salary-increases-agency-police-service-unit-apsuState Agencies Bulletin No. 1915
… will match. The April 2021 NYSCOPBA BU 21 Parity Salary Schedule is attached. Note: Per the Division of Budget … Control-D report was made available to agencies on 05/20/2021 (Institution) and 05/27/2021 (Administration). This … identifies the reason(s) the employee’s record will not be updated: NYS Position Has Both Equated Grade and NTE – If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1915-april-2021-retroactive-parity-salary-increase-non-arbitration-eligibleCity of Olean – Budget Review (B1-13-2)
… March 2012. The City’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Facilities Corporation (EFC) , through its revolving loan fund, has provided over 330 local governments and public … direct loans) and the proper accounting treatment for each loan type: Long Term Leverage Loans (Approximately 95% of the … of Funds: The local government in applying for the loan from EFC must pass a resolution authorizing the issuance …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsState Agencies Bulletin No. 2004
… Code E25 (Extra Service Hourly 2.5) will systematically calculate the Extra Service amount owed to the employee by multiplying the Extra Service rate from the employee’s Job Data record by 1.66667 (calculated by … using the overtime factor of .00072, the agency must calculate the correct earnings amount using the overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2004-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleHenderson Fire District – Financial Activities (2025M-67)
… to incorrect accounts and five collections totaling $6,115 were deposited in a District bank account between … Appendix B. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State … responsibility to initiate corrective action. Pursuant to Section 181-b of New York State Town Law, a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Opinion 98-3
… supervisor to recuse himself or herself and abstain from voting on matters before the town board which specifically … be disclosed in writing and included in the official record of the governing board's proceedings. A "contract", … supervisor to recuse himself or herself, and abstain from voting, on matters before the town board which relate …
https://www.osc.ny.gov/legal-opinions/opinion-98-3