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State Police Bulletin No. SP-163
… Purpose To inform the Division of State Police of OSC’s automatic processing of the 2015 State Police Expertise Pay. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-163-2015-state-police-expertise-payState Police Bulletin No. SP-157
… Purpose To inform the Division of State Police of OSC’s automatic … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-157-2014-state-police-hazardous-duty-payCounty of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
County of Oswego Industrial Development Agency Revolving Loan Programs 2014M356
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanMcLean Fire Department - Financial Operations (2018M-40)
… Periodically review bank statements, canceled check images and bank reconciliations. Department officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40State Comptroller DiNapoli Releases Municipal Audits
… the following municipal audits have been issued. Town of Freetown – Records and Reports (Cortland County) The three … that all transactions were properly recorded. Town of Milo – Real Property Tax Exemption Administration (Yates … are correctly calculated and remained eligible. Village of New Hempstead – Clerk-Treasurer’s Duties (Rockland County) …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsHortonville Fire District – Financial Reporting (2014M-188)
… distinct and separate from the Town of Delaware, located in Sullivan County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Village of Newport – Financial Management (2017M-12)
… Newport in Herkimer County. The Village, which is governed by a Board of Trustees, has a population of approximately … in the general fund exceeded actual expenditures by an annual average of $99,600 (36.8 percent). Unrestricted …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Town of DeKalb – Financial Management (2016M-427)
… by its accounting firm. The Town has accumulated excessive funds in the general town-wide fund. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Town of Liberty – Justice Court Operations (2016M-336)
… July 22, 2016. Background The Town of Liberty is located in Sullivan County. The Town, which has approximately 10,000 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… 58 exemptions totaling $2.7 million and found that 32 exemptions (55 percent) totaling $1 . 4 million lacked one …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Westbury Water District – Purchasing (2015M-261)
… water to over 20,500 customers. The District is governed by an elected three-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Schuylerville Central School District – Medicaid Reimbursements (2021M-131)
… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Town of Moriah - Leave Accruals (2019M-168)
… whether Town officials accurately maintained employees’ leave accrual records. Key Findings The Town lacked adequate … accurately maintained. As a result, six employees were paid for 110.5 hours of leave time to which they were not …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Assessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
… administering the Workers’ Compensation Program (Program) for the three State Fiscal Years ended March 31, 2020. About … the Program are recovered via assessments by the Board on participating insurance carriers, the State Insurance … for the three State Fiscal Years ended March 31, 2020. On average, the Board incurred $207 million in expenses, …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedTown of Mooers – Payroll (2014M-087)
… 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of approximately 3,600 … payroll functions without sufficient compensating controls in place. The Supervisor’s payroll reviews were inadequate. … Recommendations Ensure that Town employees complete and sign individual time records and that such records include …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Dickinson – Fiscal Oversight (2014M-337)
… 30, 2014. Background The Town of Dickinson is located in Franklin County and has a population of approximately 825. … financial reports. Only pay Board-approved claims listed on abstracts provided by the Town Clerk, except where allowed … Town officers and employees who receive or disburse moneys on behalf of the Town. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… Comptroller Thomas P. DiNapoli released the following statement today on the sentencing of former Avon Police Chief … State Comptroller Thomas P DiNapoli released the following statement today on the sentencing of former Avon Police Chief …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingOpinion 93-22
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … asked for our opinion in this matter. If this were a true case of remission of bail forfeiture within the meaning of …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 94-18
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGES -- Powers and Duties (conveyance for … FIRE DEPARTMENT -- Villages (existence of fire companies in villages as resulting in incorporation of fire department) … take steps to ensure that the conveyance is upon the best or most beneficial terms to the village (see, e.g., 1994 …
https://www.osc.ny.gov/legal-opinions/opinion-94-18State Agencies Bulletin No. 1506
… Purpose To provide agencies with procedures for updating employee health insurance eligibility records in the payroll system. Affected Employees All employees Effective … the State Comptroller (OSC) must capture and report if an employee is eligible for health insurance coverage and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1506-updating-employee-health-insurance-eligibility-payserv