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Opinion 2003-4
… FIRE DISTRICTS -- Appropriations and Expenditures (holiday decorations for public roads) -- Powers and Duties (authority to purchase holiday decorations for public roads) RATIFICATION -- Claims (purchase by fire district of holiday decorations for public roads) TOWN LAW §176(4-a), …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… December 31, 2014. Background The Clyde Fire Company is a not-for-profit volunteer organization located in the Village of Clyde in Wayne County. The Company is affiliated with the Galen-Clyde Joint Fire District. In …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Village of Liberty – Budget Review (B4-14-9)
… fiscal year are reasonable. Background The Village of Liberty’s proposed 2014-15 budget totals $3.7 million for the … Village of Liberty Budget Review B4149 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9City of Olean Housing Authority – Board Oversight (2016M-93)
… The Authority does not have a written agreement with the brokerage firm that assists the Director in managing the … investments. Enter into a written agreement with the brokerage firm specifying, among other things, the services …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Niagara Falls Water Board – Financial Management (2015M-141)
… 1, 2013 through April 30, 2015. Background The Niagara Falls Water Board and the Niagara Falls Public Water Authority are public benefit corporations … five-member Board, owns and operates the City of Niagara Falls’ drinking water, wastewater and storm water systems and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… July 12, 2013 and to examine the management of the Village Hall building project and other selected financial activities … plan and provide oversight and management of the Village Hall building project. The second floor of the Village Hall is incomplete and unusable. The Treasurer’s duties are …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mVillage of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
Village of Round Lake Budgeting Practices and Financial Condition 2015M26
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Special Accidental Death Benefit – New Career Plan
… Eligibility If you die under circumstances that permit payment of the … prior to the date of death. If 12 months of service were not completed, the salary was the amount that would have been earned during the 12 months prior to death. For …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitBest Practices – Information Technology Contingency Planning
… tested and updated as needed. The plan should focus on sustaining critical IT functions during and after a … jobs during a disruption. The details will vary depending on the size and scope of the entity and its computerized …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesSullivan County – County Jail Operations (2013M-33)
… purpose of our audit was to examine County jail operations and related costs for the period January 1, 2011, to October 5, 2012. … The County Legislature is the legislative body responsible for managing County operations and is responsible for the …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… of our audit was to review the Town’s financial condition and examine selected operations for the period January 1, … five-member Town Board composed of the Town Supervisor and four Council Members. For the fiscal year ended December … expenditures totaled about $208,000 for the town-wide and town-outside-village general funds and $493,000 for the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryDutchess County – County Bridge Maintenance (S9-13-5)
… a timely manner to 34 flags. Of these 34 flags, four were red, which indicates that structural failure was a potential …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Opinion 2002-14
… concerning a village project to reconstruct a certain stream channel. After the project was completed, several … against the village (see, e.g., Konrad v Village of Valley Stream , 270 AD2d 459, 705 NYS2d 77, mot for lv to appeal … Concerning a village project to reconstruct a certain stream channel …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14State Agencies Bulletin No. 1935
… Indicator box is checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree Indicator box. Payroll Register and Employee’s Paycheck/Advice All retroactive adjustments will be displayed on the Payroll Register using the appropriate Earnings Code and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersState Agencies Bulletin No. 1991
State Agencies Bulletin No 1991
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1991-pilot-program-establishing-temporary-overtime-rate-employees-certainHenry Johnson Charter School – Financial Operations (2014M-214)
… Henry Johnson Charter School Financial Operations 2014M214 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214State Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Town of Alexander – Town Clerk/Tax Collector (Genesee County) The former clerk did not … or remit collections, and did not process transactions in a timely manner. The former clerk was arrested in July …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2005
… be calculated using the employee’s current withholding elements in PayServ. The Retro Codes (RUC, RU2, ROR, R2O, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2005-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2006
… be calculated using the employee’s current withholding elements in PayServ. The Retro Codes (RC5, R25, and RR5) are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2006-pilot-program-establishing-temporary-overtime-rate-employees-certainNew York State Comptroller DiNapoli and District Attorney Kindlon: Siblings Indicted for Stealing State Rent-Relief Funds
A pair of siblings have been arraigned on a sealed indictment for allegedly stealing $90000 in Emergency Rental Assistance Program ERAP funds to which they were not entitled New York Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-and-district-attorney-kindlon-siblings-indicted-stealing-state