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Dutchess County – County Bridge Maintenance (S9-13-5)

… approximately 298,000 residents. The County is governed by a 25-member County Legislature. The County’s budgeted … totaled $411 million in 2012. The County is governed by a 25-member County Legislature (Legislature). The County … of approximately 150 County-owned bridges, including 12 pedestrian bridges. Key Findings Although the County has not …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5

Town of Ontario – Board Oversight and Information Technology (2013M-105)

… Purpose of Audit The purpose of our audit was to review Board oversight and information technology (IT) … an effective system of internal controls over payroll, to ensure that the Town has properly classified its Fair … amount of fund balance that would be available and used to balance the budget. These inaccurate budgets led to the …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105

DiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses

… New York State Comptroller Thomas P. DiNapoli today announced the … Dutchess County D.A. William Grady and the New York State Police. “While people across the state struggled to deal with the economic impact of the … New York State Comptroller Thomas P DiNapoli today announced the …

https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-other

City of Troy – Budget Review (B19-5-8)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue …

https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8

Village of Monticello – Board Oversight (2013M-226)

… for real property taxes, or the Village’s overall fiscal health. Village officials are not ensuring they are receiving all money that is due the Village – in fact, real property tax or utility payments and/or penalties … position and closely monitor the Village’s fiscal health. Require monthly bank reconciliations and …

https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226

Amortization Schedules and Payoffs – Contribution Stabilization Program

… including the effective date, maturity date, interest rate, payment amount and payment schedule. You can save on … From the Billing Dashboard, click the “Amortization Payoff Calculator” link. Click the “Search” button. In the list of …

https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffs

DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000

… A former Treasurer of the Vernon Center Fire Department was arrested for allegedly stealing more than … District Attorney Todd Carville, and the New York State Police announced today. The defendant, Jonnell Rose, was … Rose allegedly violated the trust of the Vernon Center Fire Department members and the public when he used his …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000

Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)

… 2025 Understanding the Audit Area Counties are authorized to share some of their sales and use tax collections with … the Town. As a result, it is important for Town officials to accurately budget for and allocate sales tax revenue to maintain equity among taxpayers. During the audit period, …

https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62

State Agencies Bulletin No. 1933

… employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lump

State Agencies Bulletin No. 1926

… is to inform agencies of the automatic processing of Retroactive April 2021 M/C LLS payments and provide instructions for payments not automatically processed. Affected Employees … or more years of continuous service * at a base annual salary equal to or greater than the Job Rate of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1926-april-2021-managementconfidential-mc-retroactive-longevity-lump-sum-lls

State Agencies Bulletin No. 1925

… employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1925-april-2020-managementconfidential-mc-retroactive-longevity-lump-sum-lls

State Comptroller DiNapoli Releases Audits

… HealthCare Insurance Company of New York: Empire Plan Drug Rebates (2014-S-62) In accordance with its contract, United is required to negotiate agreements with drug manufacturers for rebates, discounts, and other … of the value of the agreements on to the prescription drug program. United subcontracted key functions of the …

https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-audits

XIV.14.L Asset Retirement Obligations – XIV. Special Procedures

… Obligations ASSET RETIREMENT OBLIGATION DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the … X-ray machines Certain laboratory equipment This is not an exhaustive list. Agencies should consider the possibility …

https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligations

State Agencies Bulletin No. 1256

… of 2012 was enacted into law, and amends portions of the Retirement and Social Security Law, Education Law and the … Defined Contribution Program (VDCP). The SUNY Optional Retirement Plan (ORP) was selected as the model for the … This bulletin is to notify agencies of the new retirement option available to eligible employees and the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-program

Opinion 92-20

… held on county fairgrounds during the running of the fair, even if the property upon which the fair is held is not owned by the agricultural corporation which runs the fair. You ask whether a town may impose a license fee on concerts … Law, §1409[e]). Among other things, these corporations are empowered to hold annual fairs and exhibitions …

https://www.osc.ny.gov/legal-opinions/opinion-92-20

Opinion 94-7

… SERVICES -- Fees (imposition of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- Pre-emption (fees for services of emergency rescue and first aid squad) GENERAL MUNICIPAL LAW, …

https://www.osc.ny.gov/legal-opinions/opinion-94-7

State Contract and Payment Actions in October

… World Fuel Services Inc. to provide fuel for a training ship used by Maritime College. $11.5 million with Imperial …

https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-october

State Contract and Payment Actions in December

… Construction Corp. for renovation of the Long Point Bath House in Chautauqua County. $2 million with PCC Contracting … Inc. for the rehabilitation of two buildings at the Senate House State Historic Site in Ulster County. $1.7 million with … Tax Refunds and Credits $546.9 million for 26,851 personal income tax refunds. $159 million for 22,732 corporate and …

https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-december