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Monitoring Town Asphalt Road Projects (2012MS-7)
… verify that the product matches contract specifications. New York State Labor Law requires vendors hired on a public work …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7Independent Oversight: OSC's Contract Review Safeguards Public Funds
… May 24, 2022 PDF Version As New York’s Chief Fiscal Officer, the …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… of local governments and has identified 70 municipalities in fiscal stress at least once during this period. “The financial trends in some local governments have not improved over the past … municipalities with fiscal years ending on Dec. 31, 2014. In New York, all counties and towns, 44 cities and 10 …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesConesus Volunteer Fire Department – Financial Controls (2014M-42)
… in Livingston County. The Department, which is governed by a seven-member Board of Directors, is affiliated with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42About Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsOpinion 88-41
Whether the town may purchase instructional equipment to be used by a private nonprofit organization in presenting fire prevention programs to town residents
https://www.osc.ny.gov/legal-opinions/opinion-88-41Oswego County – Transfer Station Cash Receipts (2015M-334)
… of approximately 122,000. The County, which is governed by a 25-member Board of Legislators, maintains a Department …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334State Comptroller DiNapoli Releases Municipal Audits
… water treatment plant purchases totaling approximately $1.15 million that were reviewed, competition was not sought for … accessibility components reviewed, auditors identified 66 (6%) where town officials could consider taking additional … components reviewed, auditors identified 132 (15%) where town officials could consider taking additional …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… governments. There are a total of 5,352 functioning dams in the state, with 861 of those owned or co-owned by local … "The deadly and destructive consequences of flooding in New York are clear," said DiNapoli. "As with the impact of … "unsound" based on lack of information. The ratings range from "unsafe," meaning that it poses a threat of imminent …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsOpinion 95-14
… fire insurance tax moneys may not be expended for illegal purposes or purposes contrary to public policy (see … purpose which the treasurer, in good faith, believes to be illegal or improper, even if the expenditure has been … be held liable for the expenditure of such moneys for an illegal or improper purpose (Opn No. 89-16, supra ; 1981 …
https://www.osc.ny.gov/legal-opinions/opinion-95-14State Agencies Bulletin No. 1359
… criteria Background Article 49.1 and Article 49.2 of the 2011-2016 ISU Agreement between the State of New York and the Civil Service Employees Association and the Governor’s Office of Employee Relations (GOER) memorandum dated 11/25/14 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1359-2014-uniform-maintenance-allowance-and-2014-work-related-clothingOpinion 92-12
… Municipal Law, §207-a(1) requires a city (other than New York City), town, village or fire district to pay to a …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Eligibility, the Benefit and Filing – New Career Plan
… with a reduced benefit between ages 55 and 62. Tier 5 and 6 Members: You must have at least five years of service … interest earned. The contributions required of Tier 5 and 6 members are not annuity savings contributions. The Maximum … on file with the Office of the State Comptroller at least 15 days, but not more than 90 days, before the date on which …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingOpinion 89-40
… This opinion represents the views of the Office of the State Comptroller at the time it was … (1) A fire district may not reimburse a fire district commissioner for wages lost because the commissioner was subpoenaed to testify in a case in which the …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Payroll Users Group Organizational Charter
… Article I. NAME The name of this organization will be the New York State Payroll Users Group. Article II. Mission The New York …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterCUNY Bulletin No. CU-545
… 7/1/13, 7/1/14, 7/1/15 and 7/1/16. The revised rate chart and additional information are contained in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-545-cuny-retroactive-rate-increases-and-lump-sum-paymentsOpinion 2002-15
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street … or permits monies for any given purpose to be raised from taxes levied only in the unincorporated area of the town … in that portion of a town within incorporated villages from real property taxes for particular town purposes (Opn …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15State Comptroller DiNapoli Releases Audits
… are promptly reconciled. Further, they found that DOF does not attempt to determine whether the System promotes …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsXVI.3.B Fund Accounting – XVI. Financial Reporting
… Policy References: GASB Codification Section 1300 – Fund Accounting Process and Document Preparation: New York State … characteristics of the different fund types is necessary for a complete understanding of governmental accounting. A … The State reports the New York State and Local Retirement System (NYSLRS), which consists of two defined benefit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period January 1, … through April 29, 2014. Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financial