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Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Village of Nelliston and Town of Tuscarora . “In today’s fiscal climate, budget transparency and accountability for … and fundraising activities. Bovina Fire District – Fund Balance (Delaware County) The district’s available fund …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsDelaware County – Assigned Counsel (2016M-384)
… Purpose of Audit The purpose of our audit was to review the County’s assigned counsel plan and the implementation of that plan, and how courts within the County determined assigned counsel eligibility for the period … a plan for providing counsel to individuals charged with a crime, or otherwise entitled by law to counsel, who are …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Tupper Lake Central School District – Records and Reports (2021M-14)
… and timely accounting records and reports were maintained to allow Tupper Lake Central School District (District) … were recorded during each year. Properly account for and close completed capital projects. As a result, $359,427 in … complete, accurate, and timely accounting records and close completed capital projects. Prepare and submit timely …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Village of Suffern – Budget Review (B21-6-2)
… sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Agency Financial Reporting Package
… system used by the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the … Log in to Online Services to get started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageVillage of Suffern – Budget Review (B25-6-4)
… was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of Suffern is located in … was to provide an independent evaluation of the proposed 202526 budget …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Model Code of Ethics for Local Governments - Frequently Asked Questions
… Print PDF Version Must all provisions of the Model Code of Ethics for Local Governments ("Model Code"”) be adopted by … [future employment], and Section 17 [gifts]). What is an example of a function that does not require the "exercise of …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsOpinion 97-19
… This opinion represents the views of the Office of the State Comptroller at the time it was … issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (fire district treasurer as officer … agency's fire district business and that the firm was the agent for the fire district prior to the treasurer's election …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… school districts (Districts) used resources to provide the mental health component of the New York Safe Schools Against … did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020, as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Unified Court System Bulletin No. UCS-82
… 1: Determine the Total Amount Due in the pay period at the Old Daily Rate Old Statutory Salary divided by 26 Pay Periods = Old Biweekly Amount Old Biweekly Amount divided by 14 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005Travel Advisory No. 2
… Incorrect Official Station Designation Reference : Guide to Financial Operations (GFO), Chapter XIII, Section 6 – … official station (i.e., usual work location, regardless of where the employee maintains residence) must be designated in … tax consequences to the employee when (i) the agency head designates an official station that is not the same as …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … neighboring districts. The District is governed by a Board of Education which normally comprises nine members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… to ensure that all collections were accurately accounted for and to promptly identify discrepancies. The Justices also …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Town of New Baltimore – Procurement Practices (2013M-203)
… documentation to that effect. Our comparisons of items and prices against State and County contracts indicated that the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Special 25-Year Plan for County Probation Department Peace Officers (Sections 89-t and 603(p))
… (Return to Top) (Return to Top) (Return to Top) VO1871 (Rev. 6/12) © 2012, New York State and Local Retirement …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-county-probation-department-peace-officers-sections-89-t-and-603pSpecial 25-Year Plan for Institutional Safety Officers (Sections 89-t and 604(q))
Information for members about special 25 year retirement plan providing an alternative retirement benefit for institutional safety officers and safety and secur
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-institutional-safety-officers-sections-89-t-and-604qSpecial Plan for Town of Elmira District #1 Traffic Officers (Sections 89-q and 603(m))
Information for members about special plan for Town of Elmira Distract 1 Traffic Officers Sections 89q and 603m
https://www.osc.ny.gov/retirement/publications/special-plan-town-elmira-district-1-traffic-officers-sections-89-q-and-603mVested Retirement Benefit – New Career Plan for ERS Tier 2 Members
New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i Vested Retirement Benefit
https://www.osc.ny.gov/retirement/publications/1509/vested-retirement-benefitPost-Retirement Death Benefit – Career Plan for ERS Tier 2 Members
… … Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g PostRetirement Death Benefit …
https://www.osc.ny.gov/retirement/publications/1508/post-retirement-death-benefitApplying for Benefits – New Career Plan for ERS Tier 2 Members
… … New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i Applying for Benefits …
https://www.osc.ny.gov/retirement/publications/1509/applying-benefits