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Village of Upper Brookville – Justice Court (2013M-160)
… adequate review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, … The Justices did not provide sufficient oversight of the court clerk to ensure that deposits were made within 72 hours of receipt. The court clerk usually prepares and makes bank deposits only …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Spencerport – Financial Management (2013M-134)
… 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe County and has a population of approximately 3,600. … As a result, although the Board appropriated $3.73 million in fund balance for the general and sewer funds, over $2.9 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… policies or procedures to properly classify individuals as independent contractors or employees. The Board did not have … agreements with performers and presents and requiring the submission of applications to use the Library facility. … the employment status of any individual considered an independent contractor to determine if he or she should be …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Franklin Square Water District – Life Insurance Policies (2013M-127)
… if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … has inappropriately provided individual whole life insurance policies to its Commissioners and employees. The … temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be transferred to …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127State Comptroller DiNapoli Releases Municipal Audits
… Village of Broadalbin – Board Oversight of Cash Receipts and Disbursements (Fulton County) The board did not adequately monitor cash receipts and disbursements. The clerk-treasurer collected, deposited and recorded cash receipts and prepared and signed checks …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 2002-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … the not-for-profit corporation (see, e.g., Schulz v Warren County , 179 AD2d 118, 581 NYS2d 885 lv den 80 NY2d 754, 587 … "fairly" implied from their express powers (see Village of Atlantic Beach v Kimmel , 18 NY2d 485, 276 NYS2d 993; Town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16State Agencies Bulletin No. 1745
… Employer Help Desk at [email protected] or by phone at (844) 619-9614. Questions regarding the PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1745-payserv-updates-resulting-new-york-state-and-local-retirement-systemNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… Thomas P. DiNapoli issued the following statement today on the Metropolitan Transportation Authority (MTA)’s February Financial Plan: “There is still a lack of clarity on how the MTA will close its $600 million deficit this year. The agency is depending on the state for new revenue to offset ridership loss and …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planGeorgetown Fire District – Board Oversight (2014M-264)
… were maintained, that bank reconciliations were performed or that annual financial reports were prepared and filed in a … did not annually audit the Treasurer’s financial records or hire an external auditor. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Adirondack Central School District – Financial Condition (2016M-184)
… 2016. Background The Adirondack Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer … operates five schools with approximately 1,300 students, is governed by an elected seven-member Board of Education. … that a reasonable amount of unrestricted fund balance is retained. Take the necessary steps to ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184More About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planVII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… backup is included in SFS as an attachment to the Direct Deposit or Adjustment Voucher transaction. Document retention … backup is included in SFS as an attachment to the Direct Deposit or Adjustment Voucher transaction …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsState Comptroller DiNapoli Releases School Audits
… School District , Lyncourt Union Free School District, Stamford Central School District , Van Hornesville-Owen D. … Brian Butry at 518-474-4015 or email: [email protected].ny.us . Avon Central School District – Information Technology … to 21 percent of the ensuing year’s appropriations. Stamford Central School District – Fund Balances (Delaware …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 98-2
… and Expenditures (dinners for fire commissioners) TOWN LAW, §178-c: A fire district may not pay for post-meeting … commissioners when a monthly meeting commences at 8:00 pm and ends approximately 9:00 pm or 10:00 pm, and the commissioners customarily arrive …
https://www.osc.ny.gov/legal-opinions/opinion-98-2State Agencies Bulletin No. 2011
… Code: LOC Effective Date: 03/31/2022 (A), 04/07/2022 (I) OT Eff Date: Same as Effective Date Annual Addl Earnings: … Code: LOC Effective Date: 03/31/2022 (A), 04/07/2022 (I) OT Eff Date: Same as Effective Date Annual Addl Earnings: … Code: LMH Effective Date: 03/31/2022 (A), 04/07/2022 (I) OT Eff Date: Same as Effective Date Annual Addl Earnings: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payDiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… of their plea agreement, they will pay full restitution. Kelly Tuomey, 56, and her husband, Stephen B. Tuomey, 60, of … checks meant for Stephen’s deceased father. “Stephen and Kelly Tuomey hid his father’s death and forged his deceased … determined that Kelly Tuomey forged her father-in-law’s name on the paper checks and deposited them into a …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-paymentsVillage of Churchville – Financial Management (2025M-128)
… a favorable credit rating, and enables long-term financial planning. Maintaining a reasonable amount of unrestricted … in developing and adopting more accurate budgets and planning for the Village’s financial future. In addition, the …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128Sex Offender Registration (2014-MS-2)
… [pdf] , Steuben [pdf] and Warren [pdf] counties; city police departments in Buffalo [pdf] , Mount Vernon [pdf] , … [pdf] , Syracuse [pdf] and Utica [pdf] ; and a county police department in Suffolk [pdf] County. Purpose of Audit …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2Town of Ballston - Water Fund Financial Operations (2023M-60)
… rates were applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 … or delivered with water used and could not account for water totaling $300,000. To meet minimum purchase … requirements, the Town paid the Town of Glenville $135,000 for 38.5 million gallons of water it did not receive or use. …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60City of New Rochelle - Elevator Inspections (2018M-62)
… ensured that elevators were inspected as required by the New York State Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as applicable. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62