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Town of Throop – Highway Department (2021M-115)
… activities. The Board and Superintendent did not: Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, the Board’s ability to sufficiently plan and budget for long-term road …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… School District (District) officials ensured employees’ payroll payments and leave accruals were accurate, properly … Key Findings District officials did not ensure employees’ payroll payments and leave accruals were accurate, properly … potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… access to the District’s IT systems, and the lack of a comprehensive written IT contingency plan impairs the … access rights to the network. Perform periodic reviews of all network user accounts to determine whether they were appropriate or needed. As a result, 11 percent of the District’s non-student user accounts were unneeded and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationState Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetOpinion 2004-7
… may require the town in which the property is located to levy the delinquent amount on the town tax roll, or … town tax roll. Village Law §11-1120 authorizes a village to sell, to a corporation, individual or water district outside the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7DiNapoli and William Glasgall Op-Ed
… federal government sent an unprecedented amount of money to states and localities to blunt the impact of lockdowns and other COVID-19 … had a positive balance of payments — the dollars sent to the federal government compared with the amount given back …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edOpinion 89-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … less than one percent of the bank's outstanding stock. You state that there is only one other bank in the town and that …
https://www.osc.ny.gov/legal-opinions/opinion-89-4State Agencies Bulletin No. 1992
… on or after the effective date of the payment, the payroll system does not consider the AC-230 when calculating the … date range that exceeded the number of days reported, the system will calculate the adjustment of earnings based on the … Entry page overlap the effective date of the payment. The system will calculate an adjustment for all earnings reported …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsAccounts Payable Advisory No. 73
… and, Update “United Parcel Service (UPS)” to “Statewide Contract Vendor for Small Package Delivery.” … Updated Guidance for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsOpinion 92-10
… discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured bearer …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 88-77
… provision by the corporation of arts-in-education programs to the district. However, disclosure would be required under General Municipal Law, §803. This is in reply to your letter in which you inquire whether a school board … Council on the Arts has contracted with the local council to provide State funds up to fifty percent of the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-77CUNY Bulletin No. CU-704
… Purpose The purpose of this bulletin is to inform City University of New York … Family Leave will not affect an employee’s anniversary date or increment code. However, this benefit is not eligible for Retirement service credit. Control-D Reports Control-D report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… Eric T. Schneiderman and today announced the guilty plea of Linda Miller, 57, of Englewood, New Jersey, over the theft of more than $162,000 in pension benefits from the New York …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000DiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… that improvements are needed in the procurement and payment areas and agreed to recover the $41,512 in …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsCUNY Bulletin No. CU-183
… Purpose To explain procedures for processing payments for Continuing … in an Adjunct or Hourly position Background Pursuant to the Memorandum of Agreement between the City University … Adjunct or Hourly position effective 9/01/02 are entitled to an increase to their base salary based on the service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-183-rate-change-certain-continuing-education-teachersCity of Yonkers – Budget Review (B20-6-4)
… reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the City School District’s …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4II.3.D Evaluation – II. New York State Financial Accounting
… is required under Section 8 of the State Finance Law to issue monthly, quarterly, and annual budgetary (cash) basis reports to the Legislature. These reports contain prescribed … DOB is required under Section 22 of the State Finance Law to prepare and issue quarterly financial plan updates on both …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… and the New York State Police today announced the arrest of Debra Gabriel, the former tax collector for the Town of Bethel, for allegedly stealing unearned benefits from the … our state pension system, its members and taxpayers from fraud and abuse. My thanks to the New York State Police and …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… these individuals accountable.” “Any theft of public funds represents a fundamental breach of public trust,” D.A. … concern an institution serving our most vulnerable. The funds in this case that were allegedly diverted to the … and June 2022. Instead of spending the full sum of these funds on school-related expenses, the defendants are accused …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… bring offenders to justice and recoup stolen public money. My thanks to District Attorney Baker and the New York State Police for their partnership with my staff to hold this official accountable for her actions.” …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-funds