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State Agencies Bulletin No. 928
… for submitting transactions for eligible employees. OSC is no longer automatically processing this payment. Affected … Rate in a higher graded or NS equated to grade position (on the NYS Position page) counts toward Job Rate service in a … is equal to or greater than the merit step the employee is currently eligible to receive, a PAY/MST transaction must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/928-october-2009-merit-step-listings-and-payments-certain-graded-and-nsDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… York State Comptroller Thomas P. DiNapoli today announced the arrest of Cohocton Town Clerk Sandra Riley. She was charged with grand larceny in the third degree, a class D felony, and official misconduct, … an audit and investigation by DiNapoli’s office uncovered the misappropriation of more than $36,000 in public funds. …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsTown of Sheridan – Cellular Phones (2013M-334)
… basis which individuals are provided a Town cell phone, according to the Town Clerk. The Town does not have … with Town cell phones. While the Town provided cell phone service to Town officials and employees for job-related … these individuals generally paid only for the cost of an additional line (approximately $10), rather than the full …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Opinion 96-7
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … You ask whether several fire districts may join together in an advertising campaign for the purpose of recruiting … agreements. Subdivision one of section 119-o provides, in relevant part, that ". . . municipal corporations and …
https://www.osc.ny.gov/legal-opinions/opinion-96-7DiNapoli Op-Ed in Times Union
… The Times Union published an op-ed from New York State Comptroller Thomas P. DiNapoli today. … that level of public attention. Many states, including New York, have debt limits in place on state bonds. However, … solely to benefit private enterprise. Give flexibility in times of emergency. The constitution’s emergency …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionParkland Alienation (2014-MS-5)
… Towns of Amherst [pdf] , Clifton Park [pdf] , East Greenbush [pdf] , East Hampton [pdf] , North Hempstead [pdf] , Orangetown [pdf] …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Town of Schroeppel – Cash Disbursements (2014M-296)
… reconciliations. Payrolls were not effectively reviewed or certified by any Town official. The Board did not audit, or … statute. Ensure that payrolls are thoroughly reviewed and certified by a Town official independent of the payroll …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Distribution of Utility Arrears in New York State
… relief on these liabilities. More recently, the Public Service Commission (PSC) has established a program to provide … customer arrears reported by the State’s largest electric and gas utilities. These utilities are investor … territories. Two of these utilities, New York State Electric and Gas (NYSEG) and National Grid Upstate (Grid U), …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateState Agencies Bulletin No. 1614
… (NRA) working in the U.S are taxed based on tax treaties and types of earnings. The IRS has grouped various earnings paid to NRAs and assigned an Income Code to each group. This Income Code, … used to apply the correct taxation to the earnings of NRAs and to ensure accurate 1042-S reporting. OSC Change in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1614-change-non-resident-alien-nra-income-codes-payservTown of Conesville – Long-Term Planning (2016M-314)
… to examine the Town’s long-term planning for the period January 1, 2015 through July 26, 2016. Background The Town of Conesville … was to examine the Towns longterm planning for the period January 1 2015 through July 26 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Town of Owego – Financial Management (2015M-179)
… significant accumulated fund balances to finance capital or other one-time expenditures, including estimated funding …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179State Agencies Bulletin No. 2364
… agencies of OSC’s automatic processing of the October 2025 CSEA Performance Advances and provide instructions for payments not processed automatically. Affected Employees: … on October 1 to eligible CSEA employees based on the 04/01/2025 Salary Schedule (currently in effect). Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2364-october-2025-civil-service-employees-association-csea-performanceMental Health Education, Supports, and Services in Schools
… New York City Department of Education (DOE) is providing mental health instruction to students as required by law. In … extent to which DOE proactively ensures schools have the mental health supports and services they need, including mental health awareness training for school staff. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement … from the health flexible spending arrangement dependent care assistance program and health reimbursement arrangement …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… February 4, 2019. About the Program DOF is responsible for collecting and processing payments for parking fines for the … includes generating and mailing notices of violations, collecting the amounts due, and adjudicating summonses that … Office for International Affairs for their assistance in collecting the amounts due from each country. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesCity of Little Falls – Budget Review (B25-3-9)
… an independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 … the City is authorized to issue deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, its tentative budget for the next succeeding fiscal year. The tentative budget …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… with its affiliated entities and any related payments for the period July 1, 2010 through January 11, 2013. … private entities which the Board caused to be established for the purpose of enabling the School to engage in what are … entity’s financial records. The School made payments for services to one of the entities without a written …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300DiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… service programs. For the four years of the audit period, only in 2017-18 did NYSOFA perform on-site evaluations for …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsComptroller DiNapoli Releases School Audits
… School District , Genesee Valley Board of Cooperative Educational Services , Heuvelton Central School District , … awareness training. Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259) Auditors … School District Genesee Valley Board of Cooperative Educational Services Heuvelton Central School District …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… Objective To determine whether the Adult Career and Continuing … Program achieved its intended objectives, namely, to provide vocational rehabilitation supported employment … To determine whether the Adult Career and Continuing …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supported