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Town of Hancock – Justice Court Operations (2021M-6)
… Determine whether the Town of Hancock Town Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Glens Falls Common School District - Cash Management (2019M-177)
… earnings. Key Findings District officials did not develop and manage a comprehensive investment program to ensure … earnings could have been increased by $45,330 during the audit period. Key Recommendations Ensure available funds … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… 2016. Background The Hillside Fire District is a district corporation of the State, distinct and separate from the Town …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Ellicottville Central School District - Information Technology (2019M-14)
… technology (IT) assets were properly safeguarded and secured. Key Findings District officials did not provide … accessed websites for social networking, shopping, travel and other personal use. In addition, sensitive IT control … District officials agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14DiNapoli Statement on Charges Against Former Delhi Village Clerk
… filed against a former Delhi village clerk for theft of public funds. The charges resulted from a joint … Comptroller’s office and the New York State Police Bureau of Criminal Investigation. “Delhi's former village clerk … filed against a former Delhi village clerk for theft of public funds …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkWest Seneca Fire District #3 - Capital Reserves (2019M-248)
… and use of reserves. Ensure reserve expenditures comply with legal requirements to publish notices of permissive referendum. District officials generally agreed with our findings and recommendations and indicated they plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Employer E-News Archive — 2026
… For the latest retirement news and information, subscribe to E-News for Members & Retirees . March 2026 Important: Submit … The latest Retirement System news for NYSLRS employers …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2026Ordinary Disability (Section 362) – Special 20- and 25-Year Plans
… Eligibility If you are unable to perform your duties because of a permanent physical or mental incapacity, and if you have … effective, your ordinary disability benefit will be equal to the benefit that would be payable to you as a service …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362State Police Accidental Disability (Section 363-bb) – State Police Plan
… your duties as the natural and proximate result of an accident sustained in service that was not caused by your own … service, voluntarily or involuntarily, subsequent to the accident, your application must be filed within two years … We determine whether an incident is an “accident” on a case-by-case basis, using court decisions for guidance. …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bbCost-Saving Ideas: Legal Requirements
… Municipal Law (GML) Section 10 requires the designation of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. … local government to authorize the receipt of check images in lieu of cancelled checks. Banking Law Section 96-d allows …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsInspecting Highway Bridges and Repairing Defects
… are identified during inspections are classified as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag designation pertains to the failure or …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsState Agencies Bulletin No. 1105
… educational assistance benefits that exceed the $5,250 exclusion limit for calendar year 2011 Legal Reference Per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1105-educational-assistance-benefitsCapital One Bank Accounts
… Governor and confirmed by the State Senate. The MTA has six constituent agencies. During our audit of MTA's …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsWestchester Community College – Fixed Assets (2017M-78)
Westchester Community College Fixed Assets 2017M78
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Accounts Payable Advisory No. 46
… Subject : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and procedures regarding a proper … Updated proper invoice guidance …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceAccounts Payable Advisory No. 45
… Subject : Alternate “one-time” email address for PO dispatch. Reference : Guide to Financial … purchase order dispatch. Agencies can now enter an email address on a PO if (i) there is a need to email the PO to an email address that is different than the … Alternate onetime email address for PO dispatch …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchDivision of Housing and Community Renewal Bulletin No. DH-93
… $999,999.99 $26.50 Note: The annual salary amounts above exclude additional salary factors. Dues amounts for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-93-dc37-local-1359-dues-increaseVillage of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… with our recommendations. Appendix B includes our comments on the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Town of East Otto - Information Technology (2018M-156)
… the Board ensures that information technology (IT) assets are properly safeguarded and accessed for appropriate Town purposes. Key Findings The Board has … officials agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Ulster County – Financial Condition (2014M-27)
… Closely monitor the level of unexpended surplus funds in the general fund and ensure that budgets are structurally …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27