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Plymouth Volunteer Fire Department – Missing Funds (2014M-50)
… District provides the Department with equipment and a fire house and funds the Department’s fire protection service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50State Agencies Bulletin No. 1686
… (6) months of service in the eligible title during fiscal year 2018-2019. In addition, part-time employees must have … (6) months of service in the eligible title during fiscal year 2018-2019. In addition, part-time employees must have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1686-2018-uniform-maintenance-allowance-and-2018-work-related-clothingState Agencies Bulletin No. 1518
… (6) months of service in the eligible title during fiscal year 2016-2017. In addition, part-time employees must have … (6) months of service in the eligible title during fiscal year 2016-2017. In addition, part-time employees must have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1518-2016-uniform-maintenance-allowance-and-2016-work-related-clothingState Agencies Bulletin No. 1607
… who meet the eligibility criteria Background Article 49.1 and Article 49.2 of the 2016-2021 ISU Agreement between the … employees must have worked at least twenty (20) hours per week to be eligible. An employee who otherwise meets the … employees must have worked at least twenty (20) hours per week to be eligible. An employee who otherwise meets the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1607-2017-uniform-maintenance-allowance-and-2017-work-related-clothingState Comptroller DiNapoli Releases Municipal Audits
… District No. 2 , Town of Horicon , Town of Kirkwood , Lyon Mountain Fire District , Manorville Fire District , Town of … that all bank accounts were reconciled each month. Lyon Mountain Fire District – Cash Disbursements (Clinton County) … financial data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… Health – Medicaid Program – Oversight of Managed Long-Term Care Member Eligibility (Follow-Up) (2023-F-29) Many of the … New York City Department for the Aging – Oversight of the Home Delivered Meals Program (Follow-Up) (2023-F-25) The … New York City Department for the Aging (DFTA) created the Home Delivered Meals program to maintain or improve the …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsOpinion 2008-4
… against the properties within the park district on an ad valorem basis, and are not general town expenses payable … and at the same time as other town charges ( i.e . on an ad valorem basis) (11 Ops St Comp No. 7841, at 744). 2 … against the properties within the park district on an ad valorem basis. The Town Law does not provide for a town to …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 88-34
… and 133. Thus, we expressed the opinion that a public hearing was required pursuant to Town Law, §130 and that … of Vehicle and Traffic Law, §1640(a)(6), neither a public hearing on notice nor publication are required with respect … take effect immediately upon adoption without notice or hearing. Thus, while 21 Opns St Comp, 1965, p 532 pertains to …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Minisink Valley Central School District – Financial Condition (2016M-26)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $94 million. Key Findings Because … exceeded the statutory maximum of 4 percent of the ensuing year’s budget. District officials did not develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Opinion 95-31
… EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary increases) POLICE AND POLICE PROTECTION -- Police Chief (compensation of incoming chief where prior chief … Whether the starting salary for the new chief must be fixed at an amount equal to that which the …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 2002-8
… clerk's office and filed with the State Comptroller within ten days of the board's determination. You ask whether a … newspaper. The first publication must be not less than ten nor more than twenty days before the day set for the … county clerk, and filed with the State Comptroller, within ten days after the determination (Town Law §195[1]). When so …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8DiNapoli Calls for Improvements to Capital Planning Process
… and is heavily used. It is in need of ongoing maintenance, repair or replacement, but the full scope of need is still … is projected to be needed to maintain a state of good repair. For a copy of the report visit: …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… AIM In each State fiscal year, the Aid and Incentives for Municipalities (AIM) program provides state aid to all of … [xlsx] (last updated July 2025) "Aid and Incentives for Municipalities: New York State's Local Revenue Sharing … Find information on Aid and Incentives for Municipalities AIM …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaState Agencies Bulletin No. 1493
… using Deduction Code 502 NYS (SS/Medicare Deficiency) will have a deduction rate of ten percent of gross pay … Deficiency) with an effective date prior to 9/1/16 and will remain at their current rate. Affected Employees … FICA on or after September 1, 2016, the prior obligation will be converted to Deduction Codes 500 NYS/SCF (Medicare …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyCUNY Bulletin No. CU-547
… using Deduction Code 582 CUNY (SS/Medicare Deficiency), will have a deduction rate of ten percent of gross pay … Deficiency) with an effective date prior to 9/1/16 and will remain at their current rate. Affected Employees … FICA on or after September 1, 2016, the prior obligation will be converted to Deduction Codes 580 CUNY (Medicare …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Comptroller DiNapoli Releases Audits
… Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up) (2023-F-12) For Medicaid recipients … orthotics, and supplies (DMEPOS). For recipients in nursing homes, Medicaid nursing home reimbursement rates generally include the cost of most …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsFinal Average Salary – Article 14 Benefits
… of three), if earned in the FAS calculation; and Payment for up to 30 days vacation, if the FAS is based on the 36 … not be included in your FAS: Unused sick leave (payment for over 165 days is included for State Police members); Payments made as a result of … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate … July 31, 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The … and Pinckney to provide fire protection services, is governed by an elected 13-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesDiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… $673,000 in improper and questionable bonuses to physicians over a three-year period, according to an audit … period, ECMCC offered two incentive programs to certain MC physicians — the Performance Incentive Program and the Productivity Incentive Program — and paid 16 of its physicians a total of $1,655,359 in these incentives. ECMCC …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesOpinion 2005-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the emergency medical services provider may retain as its own monies the user fees imposed by the town for the emergency medical …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1