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Town of Java – Tax Collection Remittance (P1-24-21)
… The Tax Collector improperly followed the Supervisor’s instructions to not remit taxes to the County each month. The … governed by the Supervisor. By following the Supervisor’s instructions, the Tax Collector did not comply with Town Law, …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21XI.18 Overview – XI. Procurement and Contract Management
… type may be found in sections/subsections related to the specific topic area. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18-overviewState Comptroller Thomas P. DiNapoli Statement on Supreme Court Same-Sex Marriage Decision
… beyond, but today's victory is truly historic and worthy of celebration." … The US Supreme Courts landmark decision …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-thomas-p-dinapoli-statement-supreme-court-same-sex-marriage-decisionEligibility, the Benefit and Filing – New Career Plan
… of creditable service, regardless of age), you must retire by the first day of the month following your 70th birthday, … your benefit will also include an annuity purchased by those contributions and the interest earned. The … (RS6037) must be on file with the Office of the State Comptroller at least 15 days, but not more than 90 …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingTown of Ballston - Water Fund Financial Operations (2023M-60)
… rates were applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 … or delivered with water used and could not account for water totaling $300,000. To meet minimum purchase … requirements, the Town paid the Town of Glenville $135,000 for 38.5 million gallons of water it did not receive or use. …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Village of Canaseraga – Claims Audit (2023M-48)
… [read complete report here - pdf] Audit Objective Determine whether Village … Key Findings Although the 300 claims reviewed were for appropriate Village purposes, certain claims were not … one or more exceptions and should not have been approved for payment: 145 claims totaling approximately $588,000 were …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of Ashland – Long-Term Planning (2024M-114)
… [read complete report – pdf] Audit Objective Determine whether Town of … or a reserve fund policy to determine needed amounts for fund balance and specific reserves and to establish plans for periodically reviewing these funds. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Town of Saugerties – Claims Auditing (2024M-144)
… report – pdf] Audit Objective Determine whether the Town of Saugerties (Town) Board (Board) properly audited claims … the Board did not conduct a thorough and deliberate audit of any claims before payment or authorize all credit card … to verify if the Town received this purchase due to lack of supporting documentation. The Supervisor used a Town …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144State Comptroller DiNapoli Statement on City's Preliminary Budget Proposal
… out his bold vision, but there is unfinished business from the prior administration and mixed signals on the pace of the economic recovery. My office will release a full examination of the mayor's budget in the …
https://www.osc.ny.gov/press/releases/2014/02/state-comptroller-dinapoli-statement-citys-preliminary-budget-proposalNew Hyde Park Fire District - Payroll (2018M-165)
… timecards for all employees are reviewed and approved by their direct supervisors. Ensure Commissioners and direct …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Town of Carrollton – Justice Court Operations (2018M-21)
… balances exceeded known liabilities by a combined total of approximately $6,340 as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The Justices' bail reports included …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
OneidaHerkimerMadison BOCES Claim Payments 2015M350
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350CUNY Bulletin No. CU-705
… The purpose of this bulletin is to notify CUNY agencies of health benefits rate changes. Affected Employees CUNY employees with health insurance coverage through the City of New York Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changesOperational Advisory No. 35
… Guidance: Starting January 1, 2024, agencies will have the ability to issue a personal service (salary) advance … to eligible employees using the Accounts Payable module of the Statewide Financial System (SFS). Advance payment to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesTruxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… [read complete report – pdf] Audit Objective Determine whether Truxton … school districts of residence (resident districts) $84,689 for State aid attributable to students receiving special … New York State Education Department (NYSED) guidance for calculating State aid, did not always maintain necessary …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mTown of Perth – Supervisor’s Records and Reports (2024M-149)
… Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records or provide adequate financial …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Special Disability Benefits – Police and Fire Plan
… Firefighters and police officers may be eligible for an accidental disability retirement benefit if you are … you contracted HIV(where there may have been exposure to bodily fluids that may have involved the transmission of … lung disease, but passed a physical examination upon entry to firefighting service that did not reveal evidence of the …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… Firefighters and police officers may be eligible for an accidental disability retirement benefit if you are … you contracted HIV(where there may have been exposure to bodily fluids that may have involved the transmission of … lung disease, but passed a physical examination upon entry to firefighting service that did not reveal evidence of the …
https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefitsSpecial Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… you contracted HIV(where there may have been exposure to bodily fluids that may have involved the transmission of … lung disease, but passed a physical examination upon entry to firefighting service that did not reveal evidence of the … heart disease but passed a physical examination upon entry to police service that did not reveal any evidence of disease …
https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefits