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Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Village of Lewiston – Purchasing (2013M-45)
… 1, 2011, to January 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara County and has a population of … Village of Lewiston Purchasing 2013M45 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45DiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… and the New York State Police announced the sentencing of Bonnie S. Robertson, 63, of Pleasant Valley for stealing nearly $42,000 of her deceased mother’s pension payments. Robertson pleaded … and the New York State Police announced the sentencing of Bonnie S Robertson 63 …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemTown of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… effectively managed the financial condition of the water and sewer districts by reasonably estimating budgets … did not effectively manage the financial condition of the water and sewer districts. We found the following: Officials … budget accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five districts …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Operational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry … GFO Updates pertaining to the new General Ledger Journal Entry …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeTown of Schuyler – Financial Management (2014M-182)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … January 1 through December 31, 2013. Background The Town of Schuyler is located in Herkimer County and has a … The purpose of our audit was to evaluate the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesVillage of Washingtonville – Budget Review (B25-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… (Policy) requires all applicants to pay an application fee when submitting the application and the installation fee prior to the start of a project. Strong and effective … by the Town’s Policy and did not collect one installation fee totaling $400 and seven 1 application fees totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… of the public trust when she used her position as tax assessor and town clerk to steal from the taxpayers of the … whose mission is to encourage and promote agriculture in young children and adults through the Essex County Fair. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and manage the Town’s ambulance … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49DiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… New York state’s over 900 registered apprenticeship programs provide thousands of … to see the work we’re doing right now to modernize the Registered Apprenticeship program addresses many of the … with both businesses and apprentices. This will ensure Registered Apprenticeships continue to evolve to meet the …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachApplication Review and Site Permitting for Major Renewable Energy Projects
… its obligations under State law to issue siting permits for major renewable energy projects within the required time … goals of the Climate Act strive to improve quality of life for New Yorkers, protect the environment, and strengthen … allowed to transfer their project applications to ORES for review. ORES has 60 days to determine whether a permit …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsDiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… $198 million short of the maximum. DiNapoli noted it was only a decade ago when damaging impacts of the Great …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesResources for Local Officials
Resources for Local Officials
https://www.osc.ny.gov/local-government/resources/resources-local-officialsState Agencies Bulletin No. 2401
… Dates: Effective for payroll checks dated January 8, 2026 (Institution) and January 14, 2026 (Administration). OSC Actions: At the request of Civil … or Longevity Pay with an effective date after January 1, 2026 will remain at the same amount for the calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2401-civil-service-employees-association-csea-local-1000-dues-increase25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… Eligibility You will be eligible to retire with 25 or more years of creditable service, regardless of age. … Service as a firefighter or police officer under a 20- or 25-year plan; Service as a member or officer of the New York … 15 – 90 days before your date of retirement. For information on how to apply for a service retirement benefit, …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384DiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… records after an audit and investigation by DiNapoli’s office uncovered the misappropriation of more than $5,000 in … finances.” Stone was arraigned today in Bath Village Court and is due back in court on October 8. The Comptroller’s audit of the Pulteney …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsReal Property Tax Exemptions Administration (2017-MR-4)
… assessors were properly administering select real property tax exemptions for the period January 1, 2016 through … legal provisions grant it exempt status. Real property tax exemptions are granted on the basis of many different … are responsible for granting and tracking real property tax exemptions within the local government’s boundaries. We …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… January 1, 2013 through August 12, 2014. Background The West Ghent Volunteer Fire Company provides fire protection … West Ghent Volunteer Fire Company Treasurers Activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016m