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Town of Chesterfield – Town Clerk (2024M-110)
… report – pdf] Audit Objective Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, … receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: Prepare … and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110VI.I Overview – VI. Budgets
… that expenditures do not exceed the available Federal funds. The Project Parent is equivalent to the billing amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewPayroll Improvement Project Bulletin No. PIP-012
… to PeopleSoft version 9.2 (v 9.2) on March 15, 2021. In order to reduce customizations, improve processing, and … Pay (Addl Pay) Adjustments required when there is a change in Addl Pay effective in the middle of the current pay period will be reduced in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… the fourth-largest construction sector in the nation, New York state is one of five states that have not recovered from … Island, the lower Hudson Valley and most of northern New Jersey, totaled 388,700 jobs in 2024, the highest of any …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsState Agencies Bulletin No. 1749.1
… agency instructions for processing the 2019 Institution Teacher Summer Session Payments Affected Employees Teachers … in the time Entry page with the number of hours worked. Retirement and Deduction Information For Calendar (CAL) … for the Summer Session to the appropriate retirement system for employees working in the same agency. Agencies are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17491-2019-summer-session-payments-institution-teachersOpinion 2002-15
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street … STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and Duties (maintenance of town … You ask whether the cost of expenses for street lighting in a town and for maintaining a building used as the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 2002-15
… Law §327 are raised on a townwide basis. Similarly, as a rule, the cost of maintaining a town hall building used for … agreement, is also used by a village. As a general rule, all real property taxes raised for town purposes must … as the town board deems necessary for the safety and convenience of the public. Highway Law §327 authorizes towns, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 89-42
… known as "Treasury Direct." Under this system, no physical security is issued, the security being evidenced only by an account master record and a description of the security in a securities portfolio associated therewith in …
https://www.osc.ny.gov/legal-opinions/opinion-89-42New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New … rates for New York State, New York City and the balance of the State spiked upward in April 2020. At that point, and … percent in Buffalo-Niagara Falls, according to the State Department of Labor. Unemployment rates are driven not only …
https://www.osc.ny.gov/reports/covid-19-february-3-2021State Comptroller DiNapoli Releases Audits
… oversight cost charges, leaving the commission unprepared to address disputes that may arise. Office of General … Under the Public Authorities Law, the MTA is required to issue an annual report on its mission statement, … One of the goals the MTA cites in its annual report is to provide on-time and reliable service to customers. …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… and recipient performance to ensure recipients use funds as intended and achieve program goals. The follow up …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Town officials did not procure all goods and services in accordance with board policy and applicable statutory … cannot support that all goods and services were procured in the most cost-effective manner, which may have resulted in higher operational costs that would be passed onto …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 91-64
… York , 26 App Div 76, 49 NYS 615 [1898]). However, this does not mean that a political subdivision may not award …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Unified Court System Bulletin No. UCS-307
… with instructions for manual payment of the April 2022 UCS Security and Law Enforcement Differential Payment (SLED). … Units DR, F8, SR, and SY), provides for an annual Security and Law Enforcement Differential payment in the … Association (CSEA – BU 87), provides for an annual Security and Law Enforcement Differential payment in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawPayroll Improvement Project Bulletin No. PIP-014
… agencies of the new arrears process for employees enrolled in the Optional Retirement Plan (ORP) or the Voluntary … arrears deduction codes for employee and employer arrears in PayServ version 9.2. The codes will allow the system to … any questions on your calculations they will contact you. Log in to PayServ. Navigate to General Deduction Data (Main …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsTier 1 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Alternative Death Benefit If you die while in service, but after having become eligible to retire, an alternative death …
https://www.osc.ny.gov/retirement/publications/1511/tier-1-death-benefitsState Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… Fire Department. He used his $5.7 million embezzlements to buy a yacht, a Mercedes, a Corvette, and Pandora jewels … New York State Police, the IRS and FBI brought Mr. Klein to justice today with his guilty plea. Klein will be ordered to repay the $5.7 million and is going to federal prison for …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaXI.11.E Retainage – XI. Procurement and Contract Management
… The process for establishing and paying retainage against a contract can … 6.O - Paying Retainage . Since one of the prerequisites for closing a contract in the Statewide Financial System … to Financial Operations REV. 03/19/2012 … The process for establishing and paying retainage against a contract can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageReporting Forms and Publications
… Program Extension Request Form Handbook for Reporters of Unclaimed Funds OFAC Blocked Accounts - reference section on Blocked …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-forms-and-publicationsComptroller DiNapoli Releases Municipal Audits
… audits have been issued. Town of Farmersville – Justice Court Operations (Cattaraugus County) Auditors found that … that the board reviewed her work. Rockland County – Court and Trust (2019M-45) Auditors reviewed the county clerk’s, surrogate’s court’s and commissioner’s processes, procedures and records …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1