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Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash … The Comsewogue Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Town of Forestport – Financial Management (2013M-184)
… $79,388 for the water fund and $44,158 for the sewer fund. Key Findings The Board needs to improve its budgeting … maintained and has not adopted long-term financial plans. Key Recommendations Develop and adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Roosevelt Fire District – Length of Service Award Program (2025M-40)
… paid to the LOSAP participants and beneficiaries. By obtaining an annual LOSAP audit or alternatively ensuring … as well as protect the “pension-like” benefits earned by the volunteers. Given that most LOSAP plans require … expertise, it remains important that the plans be reviewed by the Board, as part of the annual audit process, to help …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Opinion 88-51
… and often the replacement of old, worn materials with new material (1988 Opns St Comp No. 88-50, p ; 1982 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-51State Agencies Bulletin No. 1921
… with a new Report of Check Exchange. Questions Questions about this bulletin may be directed to the Payroll Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingOpinion 93-1
… that bear on the issues discussed in the opinion. COUNTY ATTORNEY -- Assistant (entitlement to salary fixed for county attorney in the event of a vacancy) COUNTY CLERK -- Deputy … COUNTY LAW, §§401(3), 502, 526(1): An assistant county attorney or a deputy county clerk, treasurer or commissioner …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Opinion 95-20
… to commence a proceeding for an accounting (subd. 4, para [a]). The fee schedule for each type of petition is set …
https://www.osc.ny.gov/legal-opinions/opinion-95-20DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… savings and closing future budget gaps, according to an analysis released today by New York State Comptroller … will be higher in those years, the city has a long lead time to close these gaps. The sooner the city begins the … for its disability accessibility plan (DAP) before it can begin auctioning off the remaining medallions, which are …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Department of Health: Questionable Payments for Practitioner Services … $1,039,404 warranted Medicaid payment. At the time of the follow up review, the Office of the Medicaid Inspector General (OMIG) was actively …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsCost-Saving Ideas: Evaluating Solid Waste Collection Options
… A local government may contact private haulers to inquire about the potential for municipal refuse collection. This may … Environmental Conservation (NYSDEC) provides information about transfer stations across the state. The NYSDEC also has general information about solid waste composition and characterization in New …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsOpinion 99-1
… §§215[11], 217[c], [d]) or at a faster rate as determined by the local government sponsor. … Whether the assets of a …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Opinion 92-53
… is not required to approve a distribution formula adopted by the county. You state that a county imposes a three per … to Tax Law, §1224(b). Therefore, the county is required, by Tax Law, §1262(d), to distribute one-half (i.e., 1 1/2%) … the total county sales tax receipts returned to the county by New York State and that the remaining 40% will be …
https://www.osc.ny.gov/legal-opinions/opinion-92-53State Agencies Bulletin No. 572
… Background In response to a request from the NYS Payroll Users Group, OSC has created an automated … order alphabetically and contain the following fields: OSC Contact Action, (Change, Delete or Add) Earn Code Earns Begin … report entry will be Change . For changes, the "before" information and the "after" information will appear with all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… and defraud the retirement system, and we will work with law enforcement to prosecute them to the full extent of the law and retrieve the stolen funds.” The Comptroller’s office … and Financial Crimes Bureau is led by Bureau Chief Gary T. Fishman. The Division of Criminal Justice is led by …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overDivision of Housing and Community Renewal Bulletin No. DH-115
… agencies of OSC’s automatic processing of the October 2021 DC 37 Rent Regulation Services Unit (RRSU) LLS payment … 2021 DC 37 RRSU LLS payment upon processing of the April 2021 or October 2021 DC 37 RRSU Performance Advance … Actions – Payments Not Processed Automatically. Control-D Report Available Prior to Processing Prior to the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-115-october-2021-district-council-37-dc-37-rent-regulationTown of East Hampton – Budget Review (B18-7-9)
Town of East Hampton Budget Review B1879
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Town of East Hampton – Budget Review (B17-7-15)
… The Town’s 2018 tentative budget complies with the tax levy limit. Key Recommendations The budget review did not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Vendor File Advisory No. 11
… Subject: Selecting the Correct Vendor Location in SFS Guidance: It is important that agencies select the … ensure the State does business with the vendor according to the vendor’s logistical preferences, including purchase …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationTown of East Hampton - Budget Review (B19-7-10)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … general fund as of December 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10State Comptroller DiNapoli Releases Municipal Audits
… to the town supervisor. The clerk accurately recorded tax collections but did not always deposit collections … timely. Specifically, the clerk did not deposit tax collections totaling approximately $500,000 within 24 …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-audits