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Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… and money on hand. Provide the Board with her records for audit, as required by Town Law Section 123. The issues … and accountabilities, and provide records to the Board for audit. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… of the Green Acres Mall Project. There is no timeline for the completion of the audits. For access to state and local government spending and more …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide … . Guide to Financial Operations REV. 04/23/2019 … The Chart of Accounts COA is the foundation of the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesHammondsport Central School District – Multiyear Planning (2024M-54)
… effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory … include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale of investments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Village of North Haven – Collections (2024M-99)
… were not recorded on a timely basis, increasing the risk for errors or misappropriations. In addition, officials did … segregate the duties of, or review the work performed for, collecting, recording and depositing of collections. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and … was for the fiscal year ending May 31, 2021. Ensure the AFR was prepared and filed with OSC, as required by New York … and reports filed the required annual financial report AFR with the Office of the State Comptroller OSC and reported …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Montgomery – Audit Follow-Up (2021M-50-F)
… of the Mayor and four trustees. The Board is responsible for the oversight and general management of Village financial … Treasurer is the chief fiscal officer and responsible for the Village’s day-to-day financial activities, which …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fTown of Perth – Conflict of Interest (2024M-142)
… business repaired a Town dump-truck and was paid $13,183 for the repair. The Board member with the prohibited conflict … payment, he was unable to provide a reasonable explanation for why he did not bring this matter to the Town’s Board of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Maintain My Payroll Contact Information
… modifying contacts on the Contact Update Online Help page. To get your user ID or password, please contact …
https://www.osc.ny.gov/state-agencies/payroll/maintain-my-payroll-contact-informationUnderstanding Your NYSLRS Membership
… Whether you’ve just joined NYSLRS or have been a member for years, it’s important to understand how your membership …
https://www.osc.ny.gov/retirement/members/understanding-your-nyslrs-membershipOpinion 98-6
… county board member as sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county … the board of supervisors would audit claims submitted for payment under the contracts. For purposes of this opinion, we … prior county board approval (see Municipal Home Rule Law, §§10, 23[2][f], 24[2][b]; cf . County Law, §408; …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 97-19
… funds for authorized purposes, generally, when so ordered by the board of fire commissioners. These powers and duties … or prescribe conduct which is not expressly prohibited by Article 18, but may not authorize conduct otherwise … treasurer has an obligation to protect municipal funds by not issuing checks to pay claims which have already been …
https://www.osc.ny.gov/legal-opinions/opinion-97-19NYS Payroll Online Customer Satisfaction Survey
… payroll information, contact your agency coordinator . For technical issues, see our Troubleshooting Guide or …
https://www.osc.ny.gov/state-agencies/payroll/nyspo/surveyDiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… the region needs to carefully manage its ongoing need for services and infrastructure improvements given the … A significant number of residents commute to New York City for work. Much of the Mid-Hudson Valley has … wealth, and also has a relatively high cost of living. For example, Westchester County‘s median home values are …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionOpinion 91-59
… member of association to receive benefits); (use of money for retirement and death benefits) INSURANCE LAW, §§9104, … use such moneys as follows: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and … exempt firemen and their families. Thus, the only purpose for which the Association may expend foreign fire insurance …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Oversight of Persons Convicted of Driving While Intoxicated
… law on November 18, 2009, requires all persons sentenced for DWI on or after August 15, 2010 to install and maintain … with the governing Regulations and the New York City Plan for compliance with the Act. For July 2015, we selected a judgmental sample of 27 reports …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedState Comptroller DiNapoli Releases Municipal Audits
… interest existed. Auditors found no competition was sought for professional services. Officials paid the 12 providers … The district has been contracting with the company for about 10 years. City of Glen Cove Industrial Development … in the accounting records. She also recorded one deposit for $25,000 twice. Auditors also found the required 2016 …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Public Safety – 2022 Financial Condition Report
… (down 1.3 percent); and Motor vehicle theft (rising for the second year in a row — 10.9 percent in 2021 after the … a small decline from the prior year (down 0.7 percent). For more analysis of trends regarding the number of … Year 2019-20, statutory changes to eliminate cash bail for most misdemeanor and non-violent felony offenses …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyEmployer Estimated Invoice
… Overview An estimated invoice is provided in July for informational purposes. It approximates your final annual … in Retirement Online . Please do not send payment for your estimated invoice. Your final annual invoice will be … year’s invoices. Please note, adjustments to earnings for previous fiscal years, known as Prior Years’ Adjustments …
https://www.osc.ny.gov/retirement/employers/employer-estimated-invoiceState Agencies Bulletin No. 1649
… paycheck reversal All employees with checks exchanged for a name change or a next-of-kin or estate request … new business process, all paychecks issued to employees for a paycheck reversal (AC230) or exchange (AC1476) will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checks