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Town of Rutland – Water and Sewer Charges (2025M-30)
… and sewer charges. We identified a total of $8,823 in billing errors that resulted in $4,634 in overcharges to … and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 and 2023, 80 adjustments … In addition: The Board did not formally authorize all billing rates charged by the Town and it did not develop and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… Penn Yan (Village) officials properly approved, monitored and controlled overtime costs of water treatment plant (WTP) … been unnecessarily burdened with unneeded overtime costs and higher pension costs associated with pensionable overtime … costs totaling $338,108, which annually ranged between 28 and 32 percent of the total wages paid of approximately $1.1 …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6DiNapoli Releases Lower Manhattan Economic Snapshot
… The terror attacks on September 11, 2001 killed 2,753 people in Lower Manhattan, … Margaret S. Chin, former chair of the Council’s Committee on Lower Manhattan Redevelopment. “As this report shows, we … just like our residential and commercial neighbors. On behalf of our almost 13,000 students, particularly the …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotOpinion 2001-9
… contracts between the county and either a local chamber of commerce or an empire zone corporation, if he serves, in a … power to audit bills or claims under the contracts (see, e.g., County Law §§215, 224, 369, 600). An exception under … self-interest, partiality or economic impropriety (see, e.g., Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358; …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 90-8
… city charter provisions governing the distribution and use of foreign fire insurance tax moneys remain operative … certain city charter provisions governing the distribution and use of foreign fire insurance tax moneys remain effective following the amendment of Insurance Law, §§9104 and 9105 by Chapter 293 of the Laws of 1988. Chapter 293, …
https://www.osc.ny.gov/legal-opinions/opinion-90-8DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… screening scores (e.g., mental health, substance abuse, alcohol abuse) and medical diagnosis. Of these, auditors … services. Out of the 1,061 clients identified as having alcohol or substance abuse issues, 90% (956 of 1,061) were … abuse shelter. In one case, a client assessed with alcohol dependence had 60 separate drug- and alcohol-related …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthOpinion 92-3
… CONFLICTS OF INTEREST -- Engineering Services (consulting engineer as creditor of planning board chairman) -- Interest … PUBLIC OFFICERS AND EMPLOYEES -- Ethics (consulting engineer as creditor of planning board chairman) ZONING AND … reasonably expected to influence him in the performance of official duties or was intended as a reward for official …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 91-26
… however, the firm has recently hired the daughter of the president of the library board as a junior architect. You state that neither the board president nor his daughter has any ownership interest in the firm, that the board president's daughter is not a partner in the firm, and that …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Maintain My Payroll Contact Information
… Maintain My Payroll Contact Information …
https://www.osc.ny.gov/state-agencies/payroll/maintain-my-payroll-contact-informationDiNapoli Statement on His Placement Agent Ban Becoming Law
… New York State Common Retirement Fund (Fund). This bill (A.3137/S.4761) codifies into law reforms pushed by DiNapoli … I became State Comptroller, I undertook a comprehensive review of the state pension fund's operations to restore its … to completely ban them. I want to thank Governor Cuomo for his support and leadership and for permanently taking …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-lawOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Your beneficiary may be entitled to an ordinary death benefit, in … benefit.The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt … contributions (if any) are also payable to your beneficiary. Eligibility An ordinary death benefit may be …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… of Cambridge , Town of Fishkill , City of Mechanicville and the Ramapo Catskill Library System . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2SUNY Bulletin No. SU-161
… by United University Professions (UUP) in Bargaining Unit 08 Effective Date(s) Employees in Bargaining Unit 08 may begin to be reported in Administration Pay Period 11L, … to include employees represented by Bargaining Unit 08. Program guidelines for the Voluntary Reduction in Work …
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
… Your beneficiary may be entitled to an ordinary death benefit, in … benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt … contributions (if any) are also payable to your beneficiary. Eligibility An ordinary death benefit may be …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members … The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitLocal Sales Tax Collections Increased by 3% in July Compared to Last Year
… Local sales tax collections in New York state grew by 3% in July compared to the same month in 2022, according to an analysis released today by State … Local sales tax collections in New York state grew by 3 in July compared to the same month in 2022 according to an …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… or ensure the required AUDs were filed with the Office of the State Comptroller (OSC) in a timely manner. … the 155 checks. Properly sign checks; instead, a rubber signature stamp was used, which is not permitted. Review the … filed. Key Recommendations Stop the practice of using a signature stamp for the Supervisor’s signature, and have Town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… by developing controls and communicating an acceptable use policy (AUP) to business office staff. Key Findings District … Network and Internet Student Acceptable Use policy or what the District considers to be appropriate and … was inappropriate. Key Recommendations Ensure the AUP is updated, or administrative regulations are developed, to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… – pdf] Audit Objective Determine whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate … Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For … audit hannibal fire company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59