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Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
The purpose of our audit was to evaluate the Fire Company’s financial management for the period April 1, 2012 through November 7, 2014.
https://www.osc.ny.gov/files/local-government/audits/pdf/bowmansville-volunteer.pdfLocal Government Data
… local government. File local government data with the Office of the State Comptroller. Access Local Government Data Sets …
https://www.osc.ny.gov/local-government/dataPermanent COLA
… In July 2000, the Retirement System was at the forefront of a successful effort to enact a law providing an annual … on the first $18,000 of your annual Single Life Allowance amount, even if you selected a different option. For example, … various options for how your retirement benefit could be paid to you. All of the options provide you with a monthly …
https://www.osc.ny.gov/retirement/publications/permanent-colaState Comptroller DiNapoli Releases Municipal and School Audits
… at the end of two of the four fiscal years reviewed to the capital projects fund. Prior to the fiscal year-end transfers that totaled about $13.4 … (Delaware County) The board and district officials failed to properly manage fund balance and reserves. The board and …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsJustice Court Fund: Handbook for Town and Village Justices and Court Clerks
Justice Court Fund: Handbook for Town and Village Justices and Court Clerks
https://www.osc.ny.gov/files/local-government/publications/pdf/justice-court-fund-handbook.pdfDiNapoli Releases Bond Calendar for First Quarter
… public authorities. All borrowings are scheduled at the request of the issuer and done pursuant to their … Bond Calender Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli: Fiscal Stress Remains Low Among Villages
… In January, DiNapoli released fiscal stress scores for school districts. In September, his office will release … were developed with direct input from local government and school district officials. The changes provide local officials with …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesReporting and Utilization of Bias Incident Data
… and utilizing the data for management decisions. We also determined whether NYPD officers receive sufficient … Findings Based on existing NYPD record-keeping practices, we were unable to confirm that all reported bias incidents … for central office management decision-making purposes. We also identified some improvement opportunities to enhance …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataOpinion 90-43
… of NY, Book 1, Statutes, §97, p 211). Doing so in this case, we believe that section 208-f must be read as … obligation, if any, to interpose, in an appropriate case, a statute of limitations defense. In this connection, …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Opinion 2001-7
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Expenses (authority … assessments that would have been imposed on the properties for the five previous years, had they been in the parent … assessments that would have been imposed on the properties for the five previous years had they been in the parent …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7State Police Bulletin No. SP-143
… Purpose To explain OSC’s automatic processing of State Police … Laws of 2009 provides for an annual Hazardous Duty Payment to Troopers in Bargaining Unit 07 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-143-2012-state-police-hazardous-duty-payDiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a complaint to: …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefitsTown of Frankfort – Justice Court Operations (2022M-16)
Determine whether the Town of Frankfort (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured collections were properly deposited, reported and remitted.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/frankfort-2022-16.pdfDiNapoli: Former Riverside Treasurer Embezzles $80K
… The former treasurer in the village of Riverside, located in Steuben County, stole more than $80,000 in taxpayer funds through … payments as well as $330 in collections from village hall rentals and landfill fees. Johnson also used the village …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kOpinion 92-36
… spent the money to upgrade their 911 service area should pay the surcharge". County Law, §303(1) provides as follows: … of every service supplier within such municipality to pay for the costs associated with obtaining and maintaining … by service suppliers in the E911 service area to "...pay for the costs associated with obtaining and maintaining …
https://www.osc.ny.gov/legal-opinions/opinion-92-36City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
Assess whether payments to certain City officers and employees for unused leave accruals were authorized and accurately calculated.
https://www.osc.ny.gov/files/local-government/audits/pdf/long-beach-2019-68.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Village of Earlville – Collections (Madison County) Although the clerk-treasurer accurately … the town supervisor and county treasurer. Genesee County – Court and Trust Funds (2024-C&T-7) Auditors found the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… District Attorney’s Office for their assistance on this case.” Rapasadi, 57, and Relyea, 64, both of Canastota, were …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larcenyState Police Bulletin No. SP-129
… Purpose To notify the Division of State Police of the new Additional Pay code and procedures … to the Payroll Audit mailbox. … To notify the Division of State Police of the new Additional Pay code and procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-129-2010-state-police-hazardous-duty-payUnified Court System Bulletin No. UCS-296
… employee’s record will not be updated: Position and Job do not match – if the Position Number equals the NYS Position … the employee’s record was not updated. Position and Job do not match FIS Missing FIS At or Below Current FIS Below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-296-april-2021-state-new-york-unified-court-system-ucs-increments