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State Comptroller DiNapoli Releases Municipal Audits
… to occur. Sullivan County – Time and Attendance (2017M-55) The county could improve oversight for leave usage. At the time of the audit, the director of probation was under … He was placed on unpaid administrative leave and reached a retirement settlement with the county that deducted 71 days …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 992
… enacted by the New York State Legislature authorize the payment of the 4% increase for the payroll periods for which payment is made in paychecks dated May 26, 2010. OSC will be … Pursuant to Article 8, Section 130.7 of the Civil Service Law, the combination of an employee’s annual salary and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/992-2010-salary-increases-employees-represented-civil-service-employeesState Agencies Bulletin No. 993
… will receive a 4% increase rounded to the nearest dollar or the new Job Rate, whichever is greater. Hourly employees … eligible employees whose Pay Basis Code is ANN, 21P, CAL or HRY as follows: OSC will automatically insert a row in the … on a Paid Leave of Absence (except Military Stipend) or on Worker’s Compensation Leave. The row will be inserted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/993-2010-salary-increase-employees-represented-public-employees-federationState Agencies Bulletin No. 997
… will receive a 4% increase rounded to the nearest dollar or the new Job Rate, whichever is greater. Hourly employees … eligible employees whose Pay Basis Code is ANN, 21P, CAL or HRY as follows: OSC will automatically insert a row in the … on a Paid Leave of Absence (except Military Stipend) or on Worker’s Compensation Leave. The row will be inserted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/997-2010-salary-increase-employees-represented-public-employees-federationFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements were supported, for proper District purposes, competitively procured and audited prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fly-creek-fire-district-2022-115.pdfFabius-Pompey Central School District – Claims Auditing (2022M-83)
Determine whether Fabius-Pompey Central School District (District) claims were adequately documented, for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fabius-pompey-2022-83.pdfRetirement Option Election Form with Partial Lump Sum Payment For Tier 2, 3, 5 and 6 Members Designating Multiple Beneficiaries (RS6422-A)
To select a retirement benefit payment option, Tier 2, 3, 5 and 6 members with multiple beneficiaries who are opting for a partial, lump sum use form RS6422-A.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6422-a.pdfWainscott Common School District - Claims Auditing (2018M-240)
Determine whether the Board of Education (Board) adequately audited claims before payment and ensured that each was approved, for appropriate purposes and adequ
https://www.osc.ny.gov/files/local-government/audits/pdf/wainscott-240.pdfCoxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
Determine whether purchases were in accordance with Board policy and statutes and claims were for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/coxsackie-athens.pdfParticipation Request - Employer Contribution Stabilization Program
The participation request form is used to enroll in the Contribution Stabilization Program (Chapter 57, Laws of 2010) for payment of retirement contributions.
https://www.osc.ny.gov/files/retirement/employers/pdf/csp-participation-request.pdfOpinion 91-39
… allowance) CIVIL SERVICE LAW, §150; RETIREMENT AND SOCIAL SECURITY LAW, §212: A village trustee who also serves as a … to the income limitation imposed by Retirement and Social Security Law, §212. If his or her post-retirement salary as … of the statutory limit imposed by Retirement and Social Security Law, §212. Civil Service Law, §150 provides …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Language Access Services (Follow-Up)
… limited circumstances, they must complete a written waiver form. The objective of our initial audit, issued October 26, …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… The State Education Department (SED) needs to improve its efforts … threats to student and teacher safety,” DiNapoli said. “New York schools are required to develop and regularly review …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningOpinion 91-26
… engaged a firm in 1988 to prepare plans and designs for the construction of a new library building. You have … once voter approval of the project was obtained. Financing for the construction recently received voter approval and the … board is now negotiating with the previously selected firm for its services in connection with the construction phase of …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 88-6
… The agreement with the bank provides that the town will pay all fees under the plan. Initially, we note that there is …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 2000-11
… and Control, March 25, 1952; Memorandum to the Governor NYS Association of Towns, April 4, 1952). There is nothing in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Restricted Escrow Fund Deposits (e.g. Eminent Domain, Payroll taxes, Refund Account, Bid deposits, etc.) Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsOpinion 88-28
… Tonawanda v Price , 171 NY 415, 64 NE 191; Loos v City of New York , 257 AD 219, 13 NYS2d 119, reversing 170 Misc 14, 9 … a newspaper, ultimately circulated throughout the City of New York, was "published" in the Borough of Manhattan, rather …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … December 2022. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Opinion 2000 - 13
… This opinion represents the views of the Office of the State Comptroller at the time it was … 1 In 1985 Opns St Comp No. 85-31, p 44, we stated that when a member of a fire company "join[s] a second fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13