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DiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department

… State Police Superintendent Steven G. James announced that William Storrs, the former chief and treasurer of the … ordered to pay a total of $101,394.50 in restitution. “William Storrs abused the trust of the community he was sworn to serve and protect by stealing over …

https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-department

State Agencies Bulletin No. 1032

… to the Amendment to the Summary of Award to the State of New York-NYSCOPBA Amendment to the Final and Binding Award of … 4/1/10. Effective Date(s) Payments will be processed in paychecks dated 12/16/10 (Institution) and 12/22/10 … to $80 for a full time employee and $40 for an employee on Sick Leave at 50% pay. OSC Actions OSC will automatically …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employees

DiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes

… A sixth school district that was audited, Williamsville, does not detail or track the history of grade changes. “When proper controls are not in place, there is the … grades being inappropriately altered,” DiNapoli said. “When grades are changed, there needs to be a record …

https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changes

City of Lockport – Budget Review (B21-1-9)

… liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The … City officials project operating losses in the general, water, sewer and refuse funds. The City’s fund balance policy … $90,000 for street maintenance and $91,000 for water filtration and distribution. The total overtime appropriation …

https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9

Opinion 2000-21

… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment of (joint … TOWNS -- Fire Districts and Fire Protection (participation in establishment of joint fire district) TOWN LAW §189-a; VILLAGE LAW §22-2210: In the case of the proposed formation of a joint fire …

https://www.osc.ny.gov/legal-opinions/opinion-2000-21

IX.8.A Accounting for Federal Refunds – IX. Federal Grants

… AP as an adjustment voucher regardless of whether the grant award is open or closed with the federal agency or … on whether a different appropriation was used for the same grant or whether the federal agency allows a different grant to receive the refund. Often a federal agency will …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refunds

Payroll Improvement Project Bulletin No. PIP-012

… changes described in this bulletin will be effective at Go Live on March 15, 2021. Addl Pay Proration In v 9.1 the … the Agency Testing and Training period before v 9.2 goes live. Questions Any questions regarding this bulletin may be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-pay

State Agencies Bulletin No. 492

… Purpose To instruct agencies in the procedures for recalculating affected salaries. Affected Dates Beginning Pay Period 8 Lag for Institution and Pay Period 9 Lag for Administration and continuing until all bargaining units … To instruct agencies in the procedures for recalculating affected salaries …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/492-recalculation-salaries-employees-who-have-moved-between-bargaining-units

XII.10.D Monitoring Moving Services – XII. Expenditures

… Overview and Policies: This section provides guidance on the requirements agencies must follow when procuring and paying for moving services from the Office of General Services’ (OGS) … This section provides guidance on the requirements agencies must follow when procuring and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-services

Opinion 91-59

… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … fire insurance tax moneys to provide death benefits to family members of deceased volunteer firefighters, and to … tax moneys to fund a death benefit payable to the family of deceased volunteer firefighters since, in our …

https://www.osc.ny.gov/legal-opinions/opinion-91-59

Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)

… complete collections records or deposit collections in a timely manner. Specifically, of the Town’s 27 CPF … confirm whether Town officials deposited these collections in a timely manner. Nine CPF collections totaling $5.3 … the date CPF checks are received. Deposit CPF collections in a timely manner. Town officials disagreed with certain …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25

State Agencies Bulletin No. 1144

… Confidential State Police BU18 Management Confidential Environmental Facilities Corporation BU34 Management … BAL Balance of Contract CON Contract Pay Regular Earnings FEE Fee FRC Fee – Retirement Credit GEO Geographic Pay IPF … Pay Earnings Codes, it may be necessary to submit an adjustment in order to calculate the correct deficit …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1144-2012-2013-deficit-reduction-plan-employees-designated-management-or

State Agencies Bulletin No. 1143

… the Civil Service Employees Association. Effective Date(s) The 2012-2013 CSEA Deficit Reduction Plan will commence … the pay period dates being processed. It is the agency’s responsibility to determine the monies that should not have … date for the pay period being processed. It is the agency’s responsibility to determine those monies that should have …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1143-2012-2013-deficit-reduction-plan-employees-represented-civil-service

State Agencies Bulletin No. 1142

… creating the Additional Pay record for those employees who do not meet the criteria in the Automatic Set Up section but … following actions: Create the D4P record for employees who do not meet the criteria in the Automatic Set Up section …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1142-2012-2013-deficit-reduction-plan-employees-represented-public-employees

Restitution Payments (2021-MS-2)

… cannot identify the source of all the money on deposit in their restitution accounts. As a result, some victims will … orders have remained unsatisfied for the longest period in a timely manner. …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2

Sign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft

Former Tupper Lake Volunteer Fire Department VFD Treasurer Timothy J Brown pleaded guilty to grand larceny and agreed to repay the $30000 he stole for private vacations revealed in an audit and investigation by State Comptroller Thomas P DiNapoli

https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theft

Opinion 88-78

… retain its police department which would then be made up only of one or two part-time officers? (3) What would be the … regard to retaining a village police department consisting only of two part-time officers, we note that Village Law, … State law to be charged on a town-wide basis, to be raised only on a part-town basis (1980 Opns St Comp No. 80-334, p …

https://www.osc.ny.gov/legal-opinions/opinion-88-78

Town of Stanford – Financial Condition (2013M-225)

… The Town’s general fund appropriations for the 2013 fiscal year totaled $1.2 million. Key Findings The Town’s budgets … significantly. At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than double the ensuing year’s appropriations. Further, at the end of fiscal year …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225