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Town of Dayton – Audit Follow-Up (2019M-221-F)

… November 2024, in implementing our recommendations in the audit report Town of Dayton – Fund Balance Management (2019M-221) released in January … audit determined that the Board did not properly manage fund balance, as the town-wide (TW) general fund and TW … November 2024 in implementing our recommendations in the audit report Town of Dayton Fund Balance Management 2019M221 …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-f

DiNapoli: Rural Counties Face Shortage of Health Professionals

… Cattaraugus, Chenango, Delaware, Essex, Franklin, Greene, Hamilton, Herkimer, Lewis, Schuyler, Steuben, Sullivan, … less than half the GMENAC guideline (1). Four counties – Hamilton, Herkimer, Schuyler and Yates – have no OBGYN … underserved population of 134,248 people, or nearly 18% of the population. The rural counties’ mental health …

https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionals

DiNapoli Urges Parents to Open a College Savings Account for Their Children

… P. DiNapoli said today in recognition of 529 College Savings Day. The investment program, overseen by DiNapoli’s … in a student’s life later." New York’s 529 College Savings Program offers two plans, the Direct Plan and the … of the Internal Revenue Code, which authorizes the College Savings Program, was enacted in 1996. New York’s program is …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-urges-parents-open-college-savings-account-their-children

DiNapoli: Number of New Yorkers Behind on Utility Bills Soared During Pandemic

… owed $1.8 billion with customers from New York City and Long Island comprising 60% of those in arrears and 68% of the …

https://www.osc.ny.gov/press/releases/2022/07/dinapoli-number-new-yorkers-behind-utility-bills-soared-during-pandemic

State Agencies Bulletin No. P-436

1985 Sal Increase, Changes in Location Pay, Calc of Promo Salary of Emp in Adm (02), Operational (03) and Inst (04) Services NU

https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-436.pdf

Fiscal Stress Monitoring System – Schools: Fiscal Year 2022-23 Results

The second-lowest incidence of districts designated in a fiscal stress category since FSMS began, and a look at districts that have been chronically in stress.

https://www.osc.ny.gov/files/local-government/publications/pdf/2023-fsms-schools.pdf

Where New Yorkers Work

New York was hit hard and early by the pandemic, and job losses occurred in every industry in every region of New York.

https://www.osc.ny.gov/files/reports/pdf/where-nyers-work.pdf

Town of Crawford – Town Clerk (2021M-82)

Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/crawford-town-2021-82.pdf

2017 Annual Report on Preschool Special Education Audit Initiative

In 2017 OSC completed 23 audits of expenses submitted to SED by preschool special education providers and identified over $12.5 million in disallowances.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2017.pdf

State Agencies Bulletin No. 343

… Inc. (NYSCOPBA) or Bargaining Unit 61, Council 82 Security Services Unit: Environmental Conservation … records that have been automatically updated by OSC. UG_00_BU_31_SYS_UP_JOB - Identifies employees and all Job Data … been inserted with the new bargaining unit information. UG_00_BU_31_SYS_UP_POSITION-Identifies Position Data rows that …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unit

Minority- and Women-Owned Business Enterprises (MWBEs)

… Thomas P. DiNapoli is committed to advancing minority- and women-owned businesses by: promoting State contracting, subcontracting and purchasing opportunities to MWBEs; providing the … MWBEs need to pursue State business opportunities; and requiring that our office contract with qualified MWBEs …

https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbes

Opinion 89-51

… that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Contracts (additional … services of private contractors); (cost of VFBL insurance) FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (additional payments for the … the town is authorized to make payments to the volunteer fire company in addition to the annual sum specified in the …

https://www.osc.ny.gov/legal-opinions/opinion-89-51

Opinion 89-50

… of drainage and to protect property within the town from floods, freshets and high waters. Section 64(11-a) also … of the State Constitution which prohibits municipalities from giving or loaning money or property to or in aid of any … of municipal tort liability. In summary, it is apparent from the above discussion that the town could, subject to the …

https://www.osc.ny.gov/legal-opinions/opinion-89-50

Opinion 2000-21

… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment of (joint … TOWNS -- Fire Districts and Fire Protection (participation in establishment of joint fire district) TOWN LAW §189-a; VILLAGE LAW §22-2210: In the case of the proposed formation of a joint fire …

https://www.osc.ny.gov/legal-opinions/opinion-2000-21

State Agencies Bulletin No. 2026

… Employees participating in both the 403(b) and Deferred Compensation programs are affected. Effective Dates Changes … Before Tax SRA/TDA, Plan Type 46 Before Tax Deferred Compensation Plan, Plan Type 49 After Tax Deferred Compensation Plan, Plan Type 49 After Tax SRA/TDA, Plan Type …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-tax

VII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables

… required to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law (SFL) §107. For full instructions, see Chapter XIV, … required to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmation

Town of Crawford – Town Clerk (2021M-82)

… Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were … parties in a timely and accurate manner . As a result of our audit and investigation, the former Clerk pleaded … August 2020, the former Clerk was sentenced to five years of probation and 1,000 hours of community service . The …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82

DiNapoli Releases Analysis of Executive Budget

… the economy, the State Fiscal Year (SFY) 2020-21 Executive Budget reflects significant fiscal challenges related, in … by New York State Comptroller Thomas P. DiNapoli. With a budget deadline soon approaching, more than a third of the … beneficiaries, providers, local governments and the state budget. DiNapoli also raised concerns about transparency and …

https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budget