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Glenham Fire District – Cash Disbursements (2016M-380)
… if claims were supported by adequate documentation, for appropriate purposes and audited and approved prior to … August 31, 2016. Background The Glenham Fire District is a district corporation of the State, distinct and separate … adequate documentation prior to approving payment. Perform a thorough audit of individual claims and ensure they do not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Harford Fire District – Records and Reports (2016M-170)
… requirement for 2014 or 2015. The Treasurer’s accounting records were inaccurate, and at times, illegible; his … Harford Fire District Records and Reports 2016M170 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170IX.2.A Acronyms – IX. Federal Grants
… ED Department of Education EFT Electronic Funds Transfer ESA Enterprise Services Automation FGA Federal Grant Award …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsOpinion 2005-9
… that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (training requirement for board members) … LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected member of a component …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 88-68
… that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Planning Boards (authority of … or request submitted for a variance, amendment, change of zoning, approval of a plat, exemption from a plat or official … and the provisions of section 809 do not apply, the town's code of ethics should be reviewed to determine whether it …
https://www.osc.ny.gov/legal-opinions/opinion-88-68DiNapoli Report Examines Troubling Child Poverty Trends
… alarmingly high in some cities. “A staggering number of children live in poverty in New York,” DiNapoli said. … York’s children were in poverty in 2022. Almost half of all children living in poverty in the state are in deep … meaning they are in a household with income that is 50% below the federal poverty line. An individual or …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsPayroll Users Group Organizational Charter
… Article I. NAME The name of this organization will be the New York State … skill of NYS Payroll Professionals by: Serving as a forum for addressing issues of mutual concern; Seeking … with up to 12 people on each Committee. Standing Committee Chairs shall be drawn from the user community. There shall be …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterOpinion 91-33
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … account for separate bail deposits); (duty of superior court to deposit retained bail in interest-bearing account … deposit of bail) COURTS -- Bail Moneys (duty of superior court to deposit retained bail in interest-bearing account …
https://www.osc.ny.gov/legal-opinions/opinion-91-33How to Report Days Worked – Legacy Reporting
… impact on their retirement benefits. We use days worked to determine service credit, which is the basis for benefit …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedTravel Advisory No. 13
… Administration issued new standard mileage rates for 2026. The standard rate for personal vehicle mileage is …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesState Agencies Bulletin No. 1941
… State Agencies Bulletin No 1941 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1941-october-2021-public-employees-federation-pef-performance-advancesOpinion 88-32
… of the name, office, address, office phone number, and office hours of the town clerk. You have asked whether it is … newspaper stating the name, phone number, address and office hours of the town clerk. Initially, we note that there … in a newspaper stating the clerk's name, office address, office hours and phone number (see Town Law, §30, describing …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 94-11
… General City Law, §13-b, authorizing expenditures for such celebrations in counties, towns and cities, respectively). …
https://www.osc.ny.gov/legal-opinions/opinion-94-11State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… federal government. Federal changes being considered would shift significant costs for Medicaid, food benefits and other … economic conditions and the state’s cash position and release an analysis of the enacted budget in the coming …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 93-18
… to require referendum on establishment of service award program) FIRE PROTECTION AND PREVENTION -- Towns (circumstances requiring referendum on service award program) FIRE PROTECTION DISTRICTS -- Service Award Program (circumstances requiring referendum on program …
https://www.osc.ny.gov/legal-opinions/opinion-93-18DiNapoli: Former Clerk Padded Her Pay With Town Funds
… give herself a raise and have taxpayers pay back a loan," DiNapoli said. "Thanks to our investigators and … corruption." "This arrest once again demonstrates the hard work of law enforcement partners focused on the same … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… CT 06856 are reprinted by permission. Sample City Balance Sheet Governmental Funds December 31, 2002 General Fund HUD … Examples from GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… initial audit report, CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of … Individuals who are dual enrolled in the Empire Plan and Medicare have their prescription drug coverage under Empire Plan Medicare Rx, a Medicare Part D Prescription Drug Plan with …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilOversight of Juvenile Justice Facilities (Follow-Up)
… in our initial audit report, Oversight of Juvenile Justice Facilities (Report 2022-S-13 ). About the Program The … Toward this end, OCFS, through its Division of Juvenile Justice and Opportunities for Youth (DJJOY), is responsible … and oversight of nine State-run residential juvenile justice facilities that serve court-placed youth. The nine …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followPipeline Safety Oversight
To determine whether the Public Service Commission is providing oversight of pipeline safety in accordance with State regulations and federal performance standards
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversight