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Opinion 95-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … while a fire company is a not-for-profit corporation or association comprised of the volunteer firefighters who are …
https://www.osc.ny.gov/legal-opinions/opinion-95-9DiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… former Odessa Village Clerk Kristi Pierce has been charged with Grand Larceny in the Third Degree (D Felony); Defrauding … Police’s Bureau of Criminal Investigation for working with my office to fight fraud and protect the public trust.” … former Odessa Village Clerk Kristi Pierce has been charged with Grand Larceny in the Third Degree …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payVillage of Port Jefferson – Justice Court Operations (2020M-56)
Determine whether the Justices provided adequate oversight to ensure receipts were collected, deposited, recorded and remitted in an accurate and timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/port-jefferson-2020-56.pdfTown of Fort Covington - Justice Court Operations (2018M-234)
Determine whether the Town Justices collected, recorded and reported all fines, fees and bail accurately and made bank deposits timely and intact.
https://www.osc.ny.gov/files/local-government/audits/pdf/fort-covington-jc.pdfCUNY Bulletin No. CU-408
… dated July 1, 2010 OSC Actions OSC will identify employees with Dues (Code 207) and Agency Shop Fee (Code 218) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-408-new-york-state-nurses-association-dues-and-agency-shop-feeCUNY Bulletin No. CU-600
… September 28, 2017 OSC Actions SC will identify employees with Dues (Code 207) and Agency Shop Fee (Code 218) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-600-new-york-state-nurses-association-dues-and-agency-shop-feeCUNY Bulletin No. CU-376
… dated July 2, 2009 OSC Actions OSC will identify employees with Dues (Code 207 ) and Agency Shop Fee (Code 218 ) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-376-new-york-state-nurses-association-dues-and-agency-shop-feeDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… Thomas P. DiNapoli today applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… Purpose of Audit The purpose of our audit was to evaluate selected … District is located in the Town of Southold, Suffolk County. The District is governed by the Board of Trustees … District taxpayer. Ensure that individuals who serve as officers or employees of the District should be compensated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mCUNY Bulletin No. CU-822
… Purpose: The purpose of this bulletin is to provide agency instructions for … 2025 3% general salary increases for New York State Nurse Association (NYSNA) employees. Affected Employees: Employees … are impacted: Bargaining Unit Description TE NYS Nurse Association Background: Pursuant to the Collective Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-822-cuny-2025-3-general-salary-increases-new-york-state-nurseState Agencies Bulletin No. 2189
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by … At the request of the New York State Law Enforcement Officers Union, Council 82, OSC will automatically increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2189-council-82-dues-increaseState Agencies Bulletin No. 2095
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by … At the request of the New York State Law Enforcement Officers Union, Council 82, OSC will automatically increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2095-council-82-dues-increaseState Agencies Bulletin No. 2298
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by … At the request of the New York State Law Enforcement Officers Union, Council 82, OSC will automatically increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2298-council-82-dues-increaseContact the Division of Local Government and School Accountability
… - 1-866-321-8503 or (518) 408-4934 Mailing address: Office of the State Comptroller Local Government and School … Regional Offices Technical Assistance is available at any of our Regional Offices [pdf] Binghamton Regional Office … 631.952.6091 • Email [email protected] Serving: Nassau, Suffolk Counties Newburgh Regional Office 33 Airport …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityOpinion 88-23
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of law which relate to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-23State Comptroller DiNapoli Releases Municipal Audits
… following local government audits were issued. Montgomery County – Supplemental Nutrition Assistance Program (SNAP) and … and 30 denied SNAP cases and determined that Department of Social Services officials did not always have the … Park – Physical Accessibility to Programs and Services (Nassau County) Of the 575 applicable physical accessibility …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… of accounting. Modified accrual will be used in preparing your annual financial report to the State Comptroller. … period adjustment. Account code 8015 should be used to reduce beginning fund balance on the Analysis of Changes in Fund Equity Statement in your annual financial report. If you require additional …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsCourt-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… and United States Attorney for the Southern District of New York Geoffrey S. Berman announced that Gregory Bayard … sentenced to 24 months in prison in White Plains federal court for embezzling approximately $1.4 million from a …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementDiNapoli: Queens Woman Sentenced to Probation and Pays Full Restitution for Stealing $85,000 in NYS Pension Payments Meant for Her Deceased Father
… probation and paid full restitution after being convicted of stealing nearly $85,000 in New York state pension payments … that hard lesson today,” DiNapoli said. “I thank Albany County District Attorney David Soares for partnering with my … appeared before Judge Roger D. McDonough in Albany County Court. Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-queens-woman-sentenced-probation-and-pays-full-restitution-stealing-85000-nys-pensionDiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… New York State Comptroller Thomas P. DiNapoli and Ontario County District Attorney James Ritts announced today that … Gary Banas. “Ms. Smith Shaver tried to take advantage of the New York State pension system by stealing from a … restitution to the pensioner’s estate. She is due back in court for sentencing on June 2, 2022. Since taking office in …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-system