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Town of Shelby – Financial Management (2012M-206)
… 7, 2012. Background The Town of Shelby is located in Orleans County and has a population of approximately 5,300 … the bookkeeper did not always enter all transactions in the computerized accounting system, adjusted bank balances … were approximately $997,800 less than cash balances in the Town’s computerized accounting records. The Justice …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Central Islip Union Free School District – Financial Management (2013M-380)
… Background The Central Islip Union Free School District is located in Suffolk County. The District is governed by the Board of Education which comprises seven … based on all information available at the time the budget is developed. Discontinue the practice of adopting budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380State Comptroller DiNapoli Releases Municipal Audits
… breach notification policy, a disaster recovery plan and a personal, private and sensitive information (PPSI) policy. In … addition, county officials did not provide cyber security training to IT personnel and county employees. Sensitive …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… did not review the allocation calculations to ensure the funds were accurately distributed. Fairview Fire District – …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 94-16
… governing board member and treasurer is stockholder) -- Stock Ownership (designation of bank as depository when IDA … interest solely because he or she owns less than 1% of the stock of a bank named as a depository of the IDA. In … in question owns less than 1% of the outstanding stock of the bank. Initially, we note that, by informal …
https://www.osc.ny.gov/legal-opinions/opinion-94-16SUNY Bulletin No. SU-314
… 003205 3014000 Electrocardogrph Tech 006081 6223200 Emrgcy Med Tech 005572 5533100 Emrgcy Med Tech Prmdc 005673 5533110 Hospital Attendant 1 005615 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-314-pilot-program-establishing-temporary-overtime-ratesComptroller DiNapoli Releases School Audits
… appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, auditors … $36,500 annually and more than $460,000 by maximizing bus capacity for in-district runs, thereby reducing routes …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… Italian American to serve in this position in the state's history. He entered public service after being elected the … of Italians who rescued Jews during World War II and the history of the Jewish community on the Italian peninsula. … individual for his or her contributions to the nation and record of accomplishments. …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… 1, 2011, to February 28, 2013. Background Schuyler County is located in the Finger Lakes Region of New York State and has a population of 18,340. The County is governed by eight part-time Legislators. The Chairman of the Legislature is the County’s Chief Executive Officer; however, the …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… 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 comprised of two cities, 32 towns and nine villages. The County is governed by a 21-member Legislature. The County’s budgeted …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Statewide Local Sales Tax Collections Up More Than 21 Percent
… for July grow by double digits, ranging from 17.3% in Lewis County to 35.7% in Wayne County. During the last month …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Chenango Valley Central School District , East Moriches Union Free … P DiNapoli today announced his office completed audits of the Chenango Valley Central School District East Moriches Union Free …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Keeseville Volunteer Fire Department , City of Niagara Falls and the Village of Sagaponack . "In today"s fiscal … totaling $63,010 before payment was made. City of Niagara Falls – Financial Condition (Niagara County) The city did not … Keeseville Volunteer Fire Department City of Niagara Falls and the Village of Sagaponack …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… exception to the competitive bidding requirements. Upper Jay Fire District – Board Oversight (Essex County) The board … the board with monthly budget status reports. Upper Jay Volunteer Fire Department – Financial Activities (Essex …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Municipal Audits
… the legislature’s claims audit responsibility. Town of Harrison – Budgeting Practices (Westchester County) … (Monroe County) The town granted a total of 1,479 non-NYS STAR property tax exemptions for non-municipal-owned property on the 2017 assessment roll, collectively reducing the town’s 2018 …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsNYS Common Retirement Fund Reports Second Quarter Results
… State Common Retirement Fund’s (Fund) estimated return in the second quarter of the State Fiscal Year (SFY) 2019-20 … to weather the ups and downs that have become standard in the past several months and are expected to continue.” The … 30, 2019, the Fund had 38.1 percent of its assets invested in publicly traded domestic equities and 15.2 percent in …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsTaxes and Interest
… interest bearing such as bank accounts, utility refunds and certain court funds. Interest is paid for a period of … rate is set by the New York State Department of Tax and Finance and is updated quarterly. Claims involving securities, such … bearing items such as bank accounts utility refunds and certain court funds …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestBusiness Partners
… an independent medical examiner, you may be considered a business partner. For additional information, please see the … notifies the applicant, other interested parties and all business partners of the time and place of the hearing. … hearing or an independent medical examiner you may be a business partner …
https://www.osc.ny.gov/retirement/business-partnersPerformance of Duty Disability – State University Police Plan
… contributions. The performance of duty disability benefit is not reduced by any Workers’ Compensation benefit you may … from service. When filing for this benefit, “in service” is defined as while you are: Being paid on the payroll; On an …
https://www.osc.ny.gov/retirement/publications/1823/performance-duty-disabilityEligibility, the Benefit and Filing – Career Plan
… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five years of service credit … a reduced benefit between ages 55 and 62. Tier 5 and 6 Members: You must have at least five years of service … Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filing