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State Comptroller DiNapoli Releases Audits
… the second largest tax amount collected annually. Taxable online sales have been rising with an acceleration of such … sales during the pandemic, with large retailers as well as online marketplaces reporting growth. Auditors examined …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-352
… is to provide agencies with instructions for manual payment of the 2025 Judicial Longevity Payment (JLP) and to provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-352-april-2025-unified-court-system-ucs-judicial-longevity-paymentOpinion 2004-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … WATER RENTS -- Enforcement (of delinquent outside users by inclusion on tax roll) WATER SUPPLY AND DISTRIBUTION -- … RULE LAW §10(1)(ii)(a)(9): Delinquent water charges owed by users of the village water system who are located outside …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7State Agencies Bulletin No. 2281
… inform agencies of OSC’s automatic processing of the 2024 APSU Clothing Allowance and to provide agency instructions … processed automatically. Affected Employees: Employees in APSU – BU31 who meet the eligibility criteria are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2281-2024-clothing-allowance-certain-agency-police-service-unit-apsuXVI.4.A Cash and Investments – XVI. Financial Reporting
… Policy References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement … its own benefit and as an agent for other parties. Major investment programs conducted for the direct benefit of the State include the Short Term Investment Pool (STIP) which is used for the temporary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsState Agencies Bulletin No. 2290
… 49.2 of the 2021-2026 ISU Agreement between the State of New York and the Civil Service Employees Association (CSEA) … to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using … Bulletin No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2290-2024-csea-work-related-clothing-allowance-and-2024-uniform-maintenanceAnnual Financial Report
… instructions please refer to the Interactive User Manual in the Applications Resources section of this webpage. You … Financial Reporting Changes (Effective Fiscal Years Ending in 2023) [.pdf] Financial Statements Municipalities that … please contact our staff by filling out and submitting the form below. … Office of the New York State Comptroller …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportOpinion 94-29
… on Family Court matters) -- Exemption From (when municipal attorney represents a presentment agency or an indigent … unless the Court has permitted the spouse to proceed as a "poor person". This is in reply to your inquiry in which … petition is dismissed; and (2) support proceedings where the corporation counsel or county attorney represents …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Henrietta FD – Audit Follow-Up (2021M-27-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Henrietta Fire District’s (District’s) … and presented budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fOversight of Dam Safety
… Objective To determine if the Department of Environmental Conservation (DEC) is adequately regulating … must be devoted to the prevention and treatment of public health risks as well as the resulting structural … economic and social well-being. To protect people against loss of life and property from flooding and dam failure, DEC …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyState Police Bulletin No. SP-216
… purpose of this bulletin is to inform the Division of the State Police of OSC’s automatic processing and provide … effective April 1, 2021 for employees in Bargaining Unit 62. OSC will systematically process the increases for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-216-april-2021-increases-location-pay-supplemental-location-pay-expandedState Agencies Bulletin No. 2280
… Purpose: The purpose of this bulletin is to provide agency instructions for … Confidential or Bargaining Unit 46 – Military and Naval Affairs M/C who meet the eligibility criteria are affected. Background: The Office of Employee Relations (OER) memorandums dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2280-2024-uniform-cleaning-and-maintenance-allowance-employees-designatedPayroll Improvement Project Bulletin No. PIP-013
… 2021. Control D Control D will be available on its normal schedule, but some reports may be issued earlier than usual. CSURPS CSURPS will be available on its normal schedule. Requests may be submitted but requests will not be … will need to save copies before March 10, 2021. Submission Schedule The 2020-2021 Schedule for Agency Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andFormer Chief of Briarcliff Manor Fire Department Sentenced to 12 Months in Prison for Embezzling More Than $120,000
… Fire Department ("BMFD"), was sentenced today by U.S. District Judge Cathy Seibel to 12 months in prison for … April 2013. His election to that position also made him an officer of the Briarcliff Manor Fire Council, which oversees … office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and …
https://www.osc.ny.gov/press/releases/2018/12/former-chief-briarcliff-manor-fire-department-sentenced-12-months-prison-embezzling-more-120000Comptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… in the second degree, a class C felony. Eydeler is alleged to have stolen over $100,000 in pension payments from the New … Attorney General Schneiderman, our investigation expanded to three states and led to Mr. Eydeler's arrest in Arizona.” “When individuals …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up)
… Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Report … had established adequate controls to prevent duplicate and excessive Medicaid payments to clinics and outpatient facilities reimbursed by the Ambulatory …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessFormer Lake George Watershed Coalition Director Sentenced to 8-24 Years for Stealing Nearly $250,000 in State Grant Funds
… the case. I also wish to thank the Warren County Sheriff’s Office, the New York State Office of the State Comptroller, and the New York State … York State Commissioner of Taxation and Finance Michael Schmidt said. “When that money is instead used for someone’s …
https://www.osc.ny.gov/press/releases/2020/09/former-lake-george-watershed-coalition-director-sentenced-8-24-years-stealing-nearly-250000-stateExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… to the change in net assets in the statement of activities is presented in an accompanying schedule . … Examples from …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Comptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… authorities allege, Cook routinely accessed the pension funds deposited into a joint account he had held with his …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200kComptroller DiNapoli & A.G. Schneiderman Announce Sentence of Brooklyn Man for Stealing Over $22K in Deceased Mother's Pension Benefit
… in state prison by the Honorable Elizabeth Foley in Kings County Supreme Court. "Jimmie Buie concocted an elaborate …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-ag-schneiderman-announce-sentence-brooklyn-man-stealing-over-22k-deceased