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Village of Herkimer – Payroll (2025M-37)
… and payments to employees for unused leave accruals or other benefits upon separation from service, represent … but did not maintain adequate employee time records or ensure separation payments were accurate or adequately supported. Furthermore, employees were paid for …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her household … in March. DiNapoli’s audit and investigation found that for more than four years, Johnson cut herself extra … clerktreasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her household …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftState Agencies Bulletin No. 2316.1
… Payroll Bulletin No. 2316 Purpose: The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a temporary overtime rate for overtime eligible and … briefing rate for eligible employees working in support of DOCCS. Affected Employees: Overtime eligible and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23161-temporary-overtime-and-pre-shift-briefing-rate-eligible-employeesState Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… upward revisions in spending. The Fiscal Year 2025 budget is now expected to exceed $115 billion, up from nearly $111 … billion projected at the same time last year. This outcome is evidence of why it is important to remain laser focused on … transparent about a number of budgetary risks raised by my office, a prudent action that more fully reflects the …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateOpinion 91-50
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Retained Percentages … MUNICIPAL LAW, §106; PUBLIC AUTHORITIES LAW, §3244: Bonds and notes of the Local Government Assistance Corporation are … from payments due to such contractor upon the deposit with the State Comptroller, or his designated representative, …
https://www.osc.ny.gov/legal-opinions/opinion-91-50XI-A.9 Receiving – XI-A. Purchasing
… model type, size, unit of measure, and that the goods are free from defects or damage. For services, the agency must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingOpinion 93-5
… or statutory amendments that bear on the issues discussed in the opinion. TOWNS -- Budget (effect of late publication … a town budget is finally adopted before the date specified in Town Law, §109, the fact that the public hearing on the … is held, on proper notice, later than the dated specified in Town Law, §108 would not, by itself, invalidate the …
https://www.osc.ny.gov/legal-opinions/opinion-93-5DiNapoli Orders Divestment of Russia Holdings
… New York State Comptroller Thomas P. DiNapoli, sole trustee of the New York State Common Retirement Fund (Fund), today … from Russian companies and continued his prohibition of any further investments in them. On March 1, following Russia’s invasion of Ukraine, DiNapoli announced the Fund would freeze all new …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-orders-divestment-russia-holdingsOversight of New York State Forest Tax Programs (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of New York State Forest Tax Programs (Report 2020-S-51 ). … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followDiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… tape that discourages school districts from participating in this important initiative.” In 2018, New York enacted an … NYS Initiative.” The program increases the reimbursement schools receive for lunches from 5.9 cents to 25 cents per … working on solutions to expand the program so that more schools can qualify, and State Comptroller DiNapoli’s report …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improvedDiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… The Office for People with Developmental Disabilities (OPWDD) has not ensured that … agency's disabled clients," DiNapoli said. "The disregard for safe driving is troubling, both for the clients and the … The Office for People with Developmental Disabilities OPWDD has not …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsDiNapoli Announces State Contract and Payment Actions for August 2015
… for three contracts for services including ambulance, mobile restrooms and bedding/manure removal. Department of …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-state-contract-and-payment-actions-august-2015Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsLocal Governments Should Improve Accessibility for New Yorkers
… ensuring access to services and programs for the millions of New Yorkers with disabilities and these audits can help … some facilities at the following 20 municipalities: City of Auburn (Cayuga County) City of Batavia (Genesee County) City of Cohoes (Albany County) …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… 2526 and 2554(2-a); see also 8 NYCRR Section170.12(c) BOCES Board of Cooperative Educational Services. Education … City comptroller (for cities governed by the Second Class Cities Law, see Second Class Cities Law Section 64); otherwise, depends on city …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… The State Education Department (SED) has stepped up efforts to combat chronic … student absenteeism, but an audit released today by New York State Comptroller Thomas P. DiNapoli identified … of school entirely," said DiNapoli "The State Education Department is doing well cautioning parents and school …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismVendRep System Guide for Vendors
… responsibility tasks that are required when engaging in business with the State of New York for contracting … assigned roles which permit them to perform certain tasks in the VendRep System. Roles within the System are meant to … or compressed file types are prohibited (exe, dll, com, zip, tar, jar, etc.) A maximum of three files can be …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-vendorsOpinion 95-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … authority) TOWN LAW, §§198(12), 202-c: The governing board of a town water district may, subject to a mandatory … Whether the facilities of a town water district for which indebtedness remains …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 88-21
… the issues discussed in the opinion. ZONING AND PLANNING - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use of park trust fund moneys to construct recreational building in … Concerning the use of park trust funds received by a village from subdividers …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Signal Maintenance, Inspection, and Testing (Follow-Up)
… of implementation of the 18 recommendations included in our initial audit report, Signal Maintenance, Inspection, … assigned section locations. Signal maintenance is critical in preventing subway delays. MIT work is performed based on … work, including: a description of the device, the interval in which the MIT should be performed, each test/task …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-follow