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Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… (Treasurer) is the chief fiscal officer and is responsible for the day-to-day financial activities, which includes … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please … report. We encourage the Board to make the CAP available for public review. … District officials did not properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsOpinion 89-21
… , 228 AD 319, 238 NYS 662 [4th Dept 1930], affd 254 NY 582, 173 NE 876 [1930]; Embler v Town of Wallkill 132 NY 222 [1892]; 1985 Opns St Comp No. 85-6, p 6; see also … party; Application of Freeholders of Towns of Elma and Marilla , 201 App Div 252, 194 NYS 554 [4th Dept 1922] affd …
https://www.osc.ny.gov/legal-opinions/opinion-89-21State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… Municipalities across New York are facing an estimated $360 million price tag to fix locally-owned dams that are considered a high- or …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsState Agencies Bulletin No. 884
… Departments and Institutions, the following was added for M/C employees who had separated from State service prior … than thirty-five (35) days. Effective Date(s) Payments for employees who had separated from State service may be … resolution. Deduction Information All general deductions for employees in the above bargaining units whose status is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsState Comptroller DiNapoli Releases Municipal Audits
… find commonly requested data. … State Comptroller DiNapoli Releases Municipal Audits …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … The Division of Military and Naval Affairs (DMNA) manages New York State’s military forces, which are composed of the … were made. State Education Department — Oversight of Pupil Transportation Services (Follow-Up) (2022-F-5) Approximately …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsDebt – 2022 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that directly affect its ability to provide current services, as well as its long-term fiscal health. High borrowing levels may: …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Comptroller DiNapoli Releases Municipal & School Audits
… three bank account balances totaling $1.1 million on May 31, 2023 in the accounting records or comply with state law, … may have been identified and corrected. Cayuga County – Court and Trust Funds Pursuant to a court order, certain assets may be provided to the court and …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… asset retirement obligation (ARO) is a legally enforceable liability associated with the retirement (i.e., permanent … related to its tangible capital assets should recognize a liability based on GASBS 83. Assets with possible asset …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Municipal Audits
… with the Office of the State Comptroller, as required by law. The board did not annually audit the clerk-treasurers’ records, as required by law. Town of Ripley – Town Clerk Collections (Chautauqua … bank account instead of the treasurer, as required by law. These actions result in an increased risk of theft and …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Annual IDA Report
… with a record high total value of nearly $136 billion in fiscal year end (FYE) 2023, an increase of 3.1% or over $4 … by State Comptroller Thomas P. DiNapoli. “Recent increases in property values and construction costs have contributed to rising IDA project values, which reached new highs in 2023 despite a modest decrease in the number of active …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportComptroller DiNapoli Releases School Audits
… and submitted timesheets. The leave accrual spreadsheet for employees who were entitled to earn vacation time did not … reserve, and did not have proper documentation for the establishment and use of certain reserve funds. Mount …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of Cambridge , Town of … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … Cambridge – Payroll (Washington County) Employees received compensation at pay rates that were not board-approved. In …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2SUNY Bulletin No. SU-161
… represented by Bargaining Unit 08. Program guidelines for the Voluntary Reduction in Work Schedule Program have … the Part-Time percentage to the appropriate percentage for the employee’s work schedule. The percentage must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsOrdinary Death Benefit – Career Plan
… of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. … of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded benefits, for … on an authorized medical leave of absence or receiving Workers’ Compensation or other employer-funded benefits, …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… looking to cheat their fellow New Yorkers by filing for refunds they are not entitled to. My office is stopping … audit. The majority of questionable refunds stopped were for returns filed by taxpayers who claimed refundable credits …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsState Agencies Bulletin No. 877
… Agency Actions Agencies must access all transactions for Sing Sing Employees Federal Credit Union through the … the completion of a new Direct Deposit Form (AC 2772) for New York State Employees. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/877-conversion-sing-sing-employees-federal-credit-union-deduction-directState Agencies Bulletin No. 1024
… Purpose To request verification of the agency address that will be used as the return address on the 2010 employee Form W-2. Effective Date(s) … name is incorrect, please indicate the correct name in the email. The name change will affect the PayServ department …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1024-verification-agency-name-and-return-address-employee-form-w-2s-wage-andDiNapoli Statement on His Placement Agent Ban Becoming Law
… New York State Comptroller Thomas P. DiNapoli today issued … Fund (Fund). This bill (A.3137/S.4761) codifies into law reforms pushed by DiNapoli since 2011. "When I became …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-law