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Special Plan for Town of Elmira District #1 Traffic Officers (Sections 89-q and 603(m))
… Information for members about special plan for Town of Elmira Distract 1 Traffic Officers Sections 89q and 603m …
https://www.osc.ny.gov/retirement/publications/special-plan-town-elmira-district-1-traffic-officers-sections-89-q-and-603mCost-Saving Ideas: Overtime Planning and Management
… employee salaries and benefits by even a small percentage can result in significant savings. Employee salaries and … personal service costs. Alternate work schedules should take into consideration operational needs, employee concerns, … work an hour earlier and later Monday through Thursday. If you use this schedule, you must consider that overtime …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementComptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Bowmansville Volunteer Fire Association, … use, access and loss. Auditors found town officials have not implemented comprehensive procedures for managing, … securing and monitoring user access. In addition, they have not monitored compliance with the acceptable use policy, …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Town of Ulster , City of White Plains and the Wilton Water and Sewer Authority . “In today’s fiscal climate, … totaling more than $310,000. Cortland County – Public Water Supplies (2016M-318) County officials properly oversaw the water testing performed by the public water supplies and …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Chautauqua … office has expressed the view that the office of the clerk is incompatible with the supervisor’s bookkeeper position. …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsXI.2.A Thresholds – XI. Procurement and Contract Management
… This Section provides a summary of the Office of the State Comptroller’s (OSC) approval thresholds (State … contracts entered into by State agencies and the Office of General Services (OGS): State Agency contracts over … This Section provides a summary of the Office of the State Comptrollers OSC prior approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsTown of Spencer – Disbursements (2025M-35)
… approximately $2.1 million during the audit period. It is the responsibility of the Board to conduct a thorough and … that were not included on a Board-approved abstract, which is a list of all claims that have been audited and approved … claims are not audited or lack sufficient support, there is an increased risk that inappropriate disbursements could …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Opinion 88-24
… of a tractor and compensation for the spouse's labor. This is in reply to your letter asking whether a town board member … of that contract. In addition, an officer or employee is deemed to have an interest in contracts of his or her … (General Municipal Law, §800[3][a]). That interest is prohibited if the officer or employee has the power or …
https://www.osc.ny.gov/legal-opinions/opinion-88-24DiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… nation (3%) in 2021. In 2019, New York’s unemployment rate for people with disabilities was at its lowest in over 10 … of people without a disability. Labor force participation for this group was 40% in 2020, trailing that for the state … behind California, Texas, and Florida. Gender In New York, women comprised a larger share of the workforce (47.6%) than …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakSmall Businesses and the Economic Recovery: Work in Progress
… which bodes well for the economic recovery. Funding from State grant programs has also begun to flow, and … Reporting Negative Effect from COVID-19 Pandemic, New York vs. U.S., May 2020–October 2021 Source: U.S. Census Bureau, … Change in Monthly Average Business Applications, New York vs. U.S., 2006–2021 Source: U.S. Census Bureau, Business …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressCity of Ogdensburg – Budget Review (B3-16-20)
… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did … in one preliminary budget option. The budget option with the 31.8 percent property tax increase would put the City at approximately …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Bayport-Blue … School District – Leave Accruals (Suffolk County) There is no supervisory review to ensure that leave time earned and used is accurate and in accordance with collective bargaining …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsEndwell Fire District – Controls Over Financial Operations (2013M-277)
… District is a district corporation of the State, distinct and separate from the Town of Union and the County of Broome in which it is located. The Board of Fire Commissioners, … are approximately $896,700, which are funded primarily with real property taxes. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Greene County Industrial Development Agency – Management Practices (2013M-95)
… was to evaluate the Greene County Industrial Development Agency’s (GCIDA) management practices for the period January … Greene County Industrial Development Agency Management Practices 2013M95 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… through December 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County is governed by a 21-member Legislature. The Chairman of the Legislature is the County’s chief executive officer; however, the …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123DiNapoli Appoints Top Retirement System Staff
… of Science degree. She resides in Niskayuna. Her salary is $152,000. Whinnery first joined the State Comptroller’s … and Director of Member and Employer Services. She is leading the multi-year, multi-million dollar effort to replace the current member benefit system. She is known for her broad depth of knowledge of complex …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staffState Comptroller DiNapoli Releases School Audits
… District , Jordan-Elbridge Central School District , Queensbury Union Free School District and the … that were not included in the original adopted budgets. Queensbury Union Free School District – Extra-Classroom … School District JordanElbridge Central School District Queensbury Union Free School District and the …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsTown of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… and/or accumulated excessive amounts of unexpended surplus funds in the general fund and the water and sewer districts … plan or establish reserves to ensure unexpended surplus funds are used as intended. Prior to May 2012, the Highway … balance policy governing the level of unexpended surplus funds to be maintained in its operating funds. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Charlotte Valley Central School District – Financial Condition (2013M-232)
… is located in seven towns within Delaware, Otsego, and Schoharie Counties. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly monitored the … Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background The Village of Smyrna is … oversight of her work; did not require the Clerk-Treasurer to provide monthly financial reports for monitoring the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114