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Opinion 89-22
… issues discussed in the opinion. STREETS AND HIGHWAYS -- Traffic Signals (responsibility of towns to install and … TOWNS -- Powers and Duties (responsibility to install traffic signals) TOWN LAW, §64(16); VEHICLE AND TRAFFIC LAW, §§1651, 1652-a, 1652-b, 1660, 1682, 1684: Where …
https://www.osc.ny.gov/legal-opinions/opinion-89-22XII.6 Unique Payment Situations – XII. Expenditures
… where the type of vendor or type of payment differs from the normal policies and processes required by the Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6-unique-payment-situationsDiNapoli Audit: OGS Veteran-Owned Business Program Off to Good Start
… The state Office of General Services (OGS) has made substantial … New York’s Service-Disabled Veteran-Owned Business (SDVOB) program in a short time and the program would benefit from … The state Office of General Services has made substantial … New Yorks ServiceDisabled VeteranOwned Business program in a short time and the program would benefit from …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-audit-ogs-veteran-owned-business-program-good-startBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… to ensure that private funds are reported to the New York State Education Department and the Office of the …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256State Comptroller DiNapoli Releases Municipal Audits
… Development Corporation, Village of Mayfield, Village of Newport and the Wassaic Fire District. "In today’s fiscal … a long-term capital plan to address this issue. Village of Newport – Financial Management (Herkimer County) From fiscal … Development Corporation Village of Mayfield Village of Newport and the Wassaic Fire District …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsService Diversions for Maintenance and Capital Projects
… notifying the public in advance. Key Findings The annual Outage Plan for service diversions was reduced by 1,483 days … example, nine of the 15 elements we sampled required 691 outage days, but there was no support for how this was … to review and approve significant changes in the Outage Plan. Track the actual costs of service diversion …
https://www.osc.ny.gov/state-agencies/audits/2014/03/18/service-diversions-maintenance-and-capital-projectsAccounts Payable Advisory No. 59
… Subject : The Prompt Payment Interest Calculator tool has been updated for agencies to input the … Interest Calculations and the Prompt Payment Interest Calculator . … The Prompt Payment Interest Calculator tool has been updated for agencies to input the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/59-prompt-payment-interest-calculator-toolEnglish Language Learners Programs
… to make Bilingual Education (BE) programs available in all home languages spoken by 20 or more ELLs of the same grade and home language districtwide. Use the maps link above to … (77%) students did not have programs available in their home languages and/or grade levels. Further, 23 of 70 (33%) …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsState Agencies Bulletin No. 2179
… of additional eligibility criteria regarding the CSEA, M/C and PEF Non-Pensionable Lump Sum Payments which may impact … processing of these Non-Pensionable Lump Sum Payments and to provide processing instructions for entering the … Employees: Employees in CSEA (BU02, BU03, BU04, BU47, and BU97), M/C (BU06, BU18, BU46, BU66, BU78, BU79, BU96, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2179-expanded-eligibility-criteria-regarding-combined-service-civil-serviceState Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… for the year, my office will be looking closely at this April’s results to see how the new fiscal year starts … Fund to the newly created Dedicated Infrastructure and Investment Fund, only $857 million was actually moved, which … than initial projections and $522.2 million below the latest projections released in February. State spending …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesComptroller DiNapoli Releases Municipal Audits
… The city’s proposed budget complies with the property tax levy limit. Plymouth Volunteer Fire Department – Missing …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… be realized nor did they develop a cost savings plan. This is not an appropriate budgeting method. As a result, the board adopted an out of balance budget. Other audits released: City of … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 95-11
… Civil Service Law as head of a village police department is not a "permanent full-time head of the police department" … Civil Service Law as head of the village police department is entitled to salary increases pursuant to the provisions of … base salary of the permanent full-time police officer who is a member of a negotiating unit and who is the highest …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Pension Payment Options
… for retirement , it’s important to understand the pension payment options available to you, so you can make an informed … Or you can choose to receive a reduced monthly pension payment to provide for a possible payment to a beneficiary upon your death. If you are divorced …
https://www.osc.ny.gov/retirement/members/pension-payment-optionsDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… State Comptroller Thomas P. DiNapoli today announced that nine villages were designated in fiscal … under his office’s Fiscal Stress Monitoring System (FSMS) for their fiscal year ending in 2024. DiNapoli’s office … monitor their financial condition so they can be prepared for any financial challenges that lie ahead. I encourage …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesWestchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
A federal grand jury in White Plains New York returned an Indictment yesterday charging Guy Parisi a Westchester attorney with conspiracy mail fraud and false statements
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… capital projects or certain repair costs. Planning today and saving incrementally can help reduce the financial impact … of such expenses on your annual budget. Establishing and funding allowable reserve funds for a specific intended … purpose can smooth out spikes in both expenditures and revenues. Saving for future capital needs can also reduce …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsDiNapoli: Halfway Through the Year, Revenue Hole Persists
… receipts are trailing last year by $2.8 billion, according to the September State Cash Report released by New York State … provide a clearer picture for policymakers as they prepare to address our budget shortfall.” State tax revenues totaled … $364.1 million higher than those in 2019, primarily due to a $440 million increase in personal income tax collections …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persistsCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions.
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22-update.pdfWhat to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-osc-audit-051524.pdf