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Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Shelby’s (Town’s) progress, as of May 2024, in … The purpose of our review was to assess the Town of Shelbys Towns progress as of May 2024 in implementing our …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
CheektowagaMaryvale Union Free School District Financial Condition 2015M25
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mAvoca Central School District – Separation Payments (2015M-273)
… is located in the Towns of Avoca, Bath, Cohocton, Fremont, Howard, Prattsburgh and Wheeler in Steuben County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Town of Italy – Multiyear Planning (2017M-53)
… 1, 2015 through January 12, 2017. Background The Town of Italy is located in Yates County and has a population of … Town of Italy Multiyear Planning 2017M53 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Eggertsville Fire District – Financial Activity (2017M-27)
… Purpose of Audit The purpose of our audit was to determine whether District controls were adequate to ensure that financial activity was properly recorded and … adequate oversight of District financial activities to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… New York State Comptroller Thomas P. DiNapoli issued the following statement after giving remarks at New York City … remaining federal pandemic aid. “Significant risks are on the horizon, however. Unbudgeted costs for housing asylum … seekers and other humanitarian efforts will quickly exceed the city’s resources. Federal aid and policy guidance are …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesAccounts Payable Advisory No. 61
… Subject : Expedite Requests Guidance : The Office of The State Comptroller (OSC) has new guidance regarding expedite requests. In certain …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsUnified Court System Bulletin No. UCS-169
… Purpose To notify agencies of the new voluntary group term life insurance (Code 542) available to certain employees of the Unified Court System through Amalgamated Life Insurance Company. Affected Employees Unified Court System … To notify agencies of the new voluntary group term life insurance Code 542 available to certain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-169-new-deduction-code-542-amalgamated-lifeState Agencies Bulletin No. 1490
… code eligibility change. Affected Employees Employees in Bargaining Units 13, 18, 46, 66 and 71, who are members of … eligibility for OMCE Special Benefits to include employees in bargaining units 13, 18, 46, 66 and 71. Employees in Bargaining Unit 06 will continue to be eligible for this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1490-increased-eligibility-deduction-code-548-omce-special-benefitsState Agencies Bulletin No. 1502
… code eligibility change. Affected Employees Employees in Bargaining Units 13, 18, 46, 66 and 71, who wish to become … eligibility for deduction code 209 to include employees in Bargaining Units 13, 18, 46, 66 and 71. Employees in Bargaining Unit 06 will continue to be eligible for this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1502-increased-eligibility-deduction-code-209-nys-management-confidentialState Agencies Bulletin No. 776
To notify agencies of an automatic Dues and Agency Shop Fee increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/776-council-82-afscme-dues-and-agency-shop-fee-increaseOpinion 88-45
… or statutory amendments that bear on the issues discussed in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank … draw against the entire amount of the line all at once or in increments. Interest would be payable monthly and the … relate to the issuance of capital notes. You ask whether, in our opinion, the proposed program is legal. The Local …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 97-1
… are apportioned to plan participants on the basis of full valuation of taxable real property, the authority's full valuation will be the same as that of the village. Any … to each participant in the proportion that the full valuation of the participants' taxable real property bears to …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-21
… 4 of Town Law §189-a, which establishes a procedure for extension of a joint fire district by "each town and … each … which the village is located must participate in the extension process. In addition, consistent with the … with the provisions of article 11-A, shall apply to the "extension, operations and maintenance" of any joint fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 93-30
… and Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers and Duties … and Duties (liability for the cost of transportation to county jail) CORRECTION LAW, §500-c; COUNTY LAW, §657-a: If, … an individual from a village justice court to a county jail after the individual has been arraigned in …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Area #2 – IT Security Training and Awareness – Information Technology Governance
… awareness training to their officers and employees with access to student, teacher or principal PII. 7 The training … social engineering scams 8 into providing their passwords, opening harmful attachments or visiting malicious websites. … they have been entrusted at greater risk for unauthorized access, misuse or abuse. For example, without training and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessIX.7.E Disaster Assistance – IX. Federal Grants
… event. This process requires the participation of staff in the Division of Budget (DOB), Department of Homeland … costs from the Federal government. When a disaster occurs in New York State, immediate response by State agencies is … Project Costing (PC) and Commitment Control (KK) Modules in the SFS are used to meet disaster accounting and budgeting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… the period from April 2009 to August 2022. Background In the decade since Superstorm Sandy, weather predicting … flooding due to heavy rain, which is harder to predict in terms of timing and location of impact. Therefore, … corrosion of Transit’s infrastructure and equipment. In September 2007, the Chair of the MTA appointed a Blue …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller DiNapoli Releases Municipal & School Audits
… office did not prepare or provide the council with monthly financial reports, such as budget-to-actual … with deposits and disbursements not matching bank statements and six bank accounts lacking any accounting … supervisor’s financial records and reports for fiscal year 2024 in accordance with state law. The supervisor also did …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Numbers of Homeless Population Doubled in New York
… of senior homelessness (2.5%) and chronically homeless (3.6%) among other states. The rest of the state’s regions had … New York has the lowest share of unsheltered people at 3.6% in stark contrast to 43.8% in the rest of the nation. … units (52,462 vs. 78,758) and permanent housing beds (21,672 vs. 26,059), but lags other large states in the number …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-york