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Town of Tyrone – Financial Management (2014M-343)
… through September 26, 2014. Background The Town of Tyrone is located in Schuyler County and has a population of approximately 1,600. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases City of Troy Budget Review
… York State Comptroller Thomas P. DiNapoli today announced the completion of the City of Troy budget review. City of Troy – Budget Review (Rensselaer County) The city’s proposed budget, while generally reasonable, needs … York State Comptroller Thomas P DiNapoli today announced the completion of the City of Troy budget review …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewState Agencies Bulletin No. 2115
… advices can be released. Background When a passed budget is in place, OSC transmits the electronic direct deposit file … 6, 2023, were earned prior to the new fiscal year, OSC is not permitted to distribute funds dated in the new fiscal … Division of the Treasury if special handling of paychecks is needed upon release of the April 6, 2023, paychecks. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2115-paycheck-distribution-april-6-2023-institution-cycle-paychecksTerms of Service
… time without notice. The most current version of the TOS is accessible by clicking the link at the bottom of every … or Government entity. “Authorizer” shall mean a User who is assigned an account by a Primary Authorizer and who is designated by the Primary Authorizer to create and manage …
https://www.osc.ny.gov/online-services/terms-serviceOpinion 92-2
… the Town Law, a zone for a portion of the district which is served by the hydrants of a private water company. … The cost involved in procuring the use of fire hydrants is a charge against the fire district to be paid by fire … purpose of such zoning provided for in section 176(27) is "to permit one rate of taxation...for that portion of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Comptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… Preet Bharara, the United States Attorney for the Southern District of New York, Scott J. Lampert, … and together with the Hospitals, “Defendants”) for willfully delaying repayment of over $ 800,000 in … within 60 days. Instead, Continuum delayed repayment for more than two years and only fully repaid the Medicaid …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyPension 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-optionsOpinion 88-55
… §1402; VILLAGE LAW, §§4-412(3)(9), 10-1018: While there is no statute requiring the fire company which constitutes … Law. The board of fire commissioners or, if there is no board of fire commissioners, the board of trustees may … owns the apparatus used by the fire department. There is no contract for the provision of fire protection by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-55X.4.C Contacts – X. Guide to Vendor/Customer Management
… Vendor Record contains all contacts entered by the vendor. A vendor can have multiple contacts, but only one primary … email, which includes instructions for enrolling in electronic payment. Process and Transaction Preparation: If a vendor informs an agency that it needs to update its …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsComptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… gas engine for the Highway Department’s 4-cylinder diesel Cat Loader. It is believed the parts and services expensed …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicMuseum or Military Abandoned Property
… Carrie & Salvatore Mormon N/A NYS Military Museum 61 Lake Avenue Saratoga Springs, NY 12866 03/02/12 2 One (1) World … # (92) - 422 Biagio Gumina N/A NYS Military Museum 61 Lake Avenue Saratoga Springs, NY 12866 03/12/12 3 Bronze Star … The Chief’s Prophecy 1960 Henry Hintermeister 9 Warren Avenue Tuckahoe, New York, 10707 Fraunces Tavern Museum 54 …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyMineola Union Free School District – Competitive Quotations (2015M-313)
… 2015. Background The Mineola Union Free School District is located in the Town of North Hempstead, Nassau County. The … operates five schools with approximately 2,800 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Suffern Central School District - Financial Condition (2019M-145)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s general fund financial condition. Key Findings Over the last five years, budgeted expenditures were overestimated … Determine whether the Board and District officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145XIV.5 Employee Award Programs – XIV. Special Procedures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to outline the issues Business Unit personnel should be … to the Internal Revenue Code requirements, the award is not taxable to the employee. There are qualified plan … and non-qualified plan awards. A qualified plan award is an achievement award given to an employee as part of an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsGermantown Central School District – Lead Testing and Reporting (S9-25-3)
… 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since … exempted from sampling and how they would be secured, and what remedial actions were planned or enacted for water … as exceeding the lead action level. Because there is no information on the lead levels of the water outlets not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3York Central School District – Lead Testing and Reporting (S9-25-19)
… 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since … how the water outlets would be secured against use and what remedial actions were planned or enacted. Because there is no information on the lead levels of the 130 water outlets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Human Resource Practices
… with. Where ALRs are not appropriately supported, there is a risk they’re not being used for the intended and … that department supervisors are accepting, and Upstate is paying for, inferior work products. We reviewed 38 … leave salary decisions to justify that the amount granted is commensurate with the job title and duties performed. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… should develop a written policy that explains why money is being set aside in a reserve. It should also document the … estimated maximum cost. A governing board resolution is required to establish a capital reserve fund. Funding … subject to permissive referendum requirements, as is the creation of a "specific" capital reserve fund. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsOpinion 90-23
… them for so much of the cost of any public improvement as is required by local law or ordinance to be assessed against … and Rochester and $5,000,000 in the case of Syracuse. This is in reply to your request for our opinion as to the … for so much of the cost of any public improvement as is required by local law or ordinance to be assessed against …
https://www.osc.ny.gov/legal-opinions/opinion-90-23