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Opinion 92-18
… and has enacted legislation which requires solid waste to be processed at the town's facilities may finance the … the retroactivity would be so harsh and oppressive as to violate constitutional due process guarantees. This is in reply to your request for our opinion concerning a proposed town …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Other Bulletin No. 64
… Purpose: The purpose of this bulletin is to provide the State University Construction Fund … payment of performance advances effective April 1, 2022, to eligible M/C employees based on the April 2020 Salary … Employees in NS positions (Grade 600) which are equated to a grade (Grade 603-667) and whose annual salary is below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfCost-Saving Ideas: Evaluating Solid Waste Collection Options
… highest quality of service for the lowest possible cost. To determine if your community’s system of collection is the … government, when considering which system of collection to use, should also consult with its legal counsel, as … collection should periodically evaluate these services to see if opportunities for cost savings exist. There are a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… Eydeler then allegedly diverted these monies to himself by claiming to have power of attorney for his mother and … Arizona. Eydeler was arraigned today on the indictment by the Honorable Stephen W. Herrick in Albany Supreme Court, … guilty. The Comptroller’s investigation was conducted by the Comptroller’s Division of Investigations, working with …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… benefits from the New York State and Local Employees Retirement System, payable to her deceased uncle, David Wynn. … from every individual who is counting on their pension for a secure retirement, and that is why our office will … General Schneiderman. “There has to be one set of rules for everyone, and we will hold people accountable when they …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… report - pdf] We also released four letter reports to the following entities: the City of Buffalo (Buffalo) and … TPC) [pdf] . Purpose of Audit The purpose of our audit was to determine whether FFI tax money was spent in accordance … The insurer will collect and remit the tax money generally to NYS Department of Financial Services (DFS) which …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Opinion 99-1
… assets be held in trust); (provision of death benefits to volunteer firefighters who have not earned a nonforfeitable right to a service award) GENERAL MUNICIPAL LAW, §§217(j), 218(e), … volunteer firefighter who has a nonforfeitable right to service award. You ask whether the assets of a service …
https://www.osc.ny.gov/legal-opinions/opinion-99-1State Agencies Bulletin No. 572
… Pay Period 9L/10C (Institution). Background In response to a request from the NYS Payroll Users Group, OSC has … will document any additions, deletions, or changes made to transactions on the Time Entry page by OSC staff. This new … report will provide timely notification of OSC corrections to agencies, provide better internal controls, ensure data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageOpinion 92-53
… within the county, the State Comptroller is not required to approve a distribution formula adopted by the county. You … (i.e., 1 1/2%) of the sales tax within the city pursuant to Tax Law, §1224(b). Therefore, the county is required, by Tax Law, §1262(d), to distribute one-half (i.e., 1 1/2%) of its sales tax …
https://www.osc.ny.gov/legal-opinions/opinion-92-53State Agencies Bulletin No. 818
… Report) Background Verifying and maintaining up-to-date Social Security information in PayServ ensures … OSC Actions OSC sent the 2007 employee W-2 file to SSA for comparison with SSA’s database using the SSA … the NPAY752 Control-D Report. Send a notification letter to affected employees. The sample letter can be used as a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/818-verification-social-security-numbers-and-names-reported-w-2-statementsDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… position and the citizens of Lake Luzerne’s trust to line his own pockets at the expense of valued community services,” DiNapoli said. “Thanks to the work of my team, Warren County District Attorney … Carusone and the New York State Police, McLain will have to answer for his misdeeds.” McLain, 72, served as the SWSC …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… Purpose of Audit The purpose of our audit was to evaluate the selected Town financial operations for the period January 1, 2011 to December 31, 2012. Background The Town of Sullivan is … policies and procedures, and provided the proper oversight to ensure that Clerk properly performs all required duties …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Comptroller DiNapoli Releases Municipal Audits
… totaling $22,100 did not have original receipts attached to the monthly statement. In July 2019, Richard A. Lobur, a fire department member, admitted to taking almost $40,000 in grant money to use for personal expenses, pay off credit card debt and …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… and fund balance are maintained at reasonable levels. From fiscal years 2011-12 through 2015-16, the board adopted … that resulted in operating surpluses each year ranging from $216,000 to $2.6 million. The board used surplus funds …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… and procedures are in place to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts … supporting documentation to claims when purchases are made from a government contract. Glen Cove City School District – …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2DiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… own personal bank account,” DiNapoli said. “My thanks to Allegany County District Attorney Slep and the State Police for partnering with my office to make sure that those who engage in public corruption are found out and brought to justice.” From 2016 to 2020, Ronda Kish allegedly stole …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… court on August 1. “Ms. Hamilton exploited her position to take advantage of the fire company and her community for … said DiNapoli. “It’s unfortunate that our staff continues to uncover these types of cases, but the public can be sure that we will work diligently to expose public corruption and partner with law enforcement …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsTaxable Travel
… 2016. These included expenses for rental vehicles and fuel to conduct rent inspections throughout the New York … metropolitan area. The objective of our examination was to determine whether (i) the expenses were incurred for … were within 35 miles of his official station. According to the State Travel Manual, the employee was not in travel …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Purpose of Audit The purpose of our audit was to determine if sewage treatment services were provided … of Johnson City entered into an intermunicipal agreement to establish a joint sewage activity whereby the City and the … of Vestal in Broome County. The plant provides services to City and Village residents and businesses and also to nine …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and Council … and $69.9 million, respectively. Key Findings From 2007 to 2011, the City’s general fund balance declined by $12.8 … and present detailed and periodic financial reports to the Council. Key Recommendations Take steps to reduce the …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30