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Opinion 91-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Implementation of the Security Guard Act
… is adequately monitoring and enforcing the requirements for security guards under the Security Guard Act. The audit … 1, 2016 to November 23, 2020. About the Program Article 7-A of the General Business Law – referred to as the Security … Guard Act (Act) – requires that individuals must have a valid security guard registration issued by the Department …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… the State Finance Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds … Investment Pool (STIP) represents a mechanism that allows for separate accounting for individual fund receipts and … Checking Account (GCA) for the purposes of short-term investments. This permits investment decisions to be made …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipXIV.3.A Overview – XIV. Special Procedures
… any and all funds (of the State) in classes and kinds of investments that are identified in this section of law. The … subdivisions on deposit in the State’s General Checking Account (GCA). The daily investments of the STIP are managed by the OSC Pension, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewVillage of Delhi – Financial Condition (2013M-110)
… our audit was to examine the Village’s financial condition for the period June 1, 2011, to March 1, 2013. Background The … total general, sewer and water fund budgeted expenditures for the 2012-13 fiscal year are $3.4 million. Key Findings … surplus funds and have not established formal reserves for future repairs and capital needs. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … 1, 2011 through October 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Scio Central School District – Capital Assets (2024M-45)
… digital cameras, computer monitors and televisions. For all 100 capital assets, certain key information such as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45State Agencies Bulletin No. 2149
… Employees in the Professional, Scientific, and Technical Services Unit – BU05 who meet the eligibility criteria are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2149-april-2023-public-employees-federation-pef-retroactive-salary-increaseState Agencies Bulletin No. 2144
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … from Leave action. If the employee is newly hired or transfers into an eligible position after the payment … Pay Period 10L: For pay changes, position changes, and transfers requested on the Job Action Requests or Transfer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2144-april-2023-managementconfidential-mc-retroactive-salary-increaseState Agencies Bulletin No. 2235.2
… inserted using the effective date of the Rehire or Return from Leave action. If the employee is newly hired or … Hiring Rate of the employee’s grade on the effective date from the 04/01/2023 Salary Schedule. Since the 04/01/2024 … as OT for Annuals (OTA) and Holiday Pay (HPA), resulting from payment of the April 2024 M/C Salary Increase. If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22352-april-2024-managementconfidential-mc-retroactive-salary-increaseState Agencies Bulletin No. 2235.1
… inserted using the effective date of the Rehire or Return from Leave action. If the employee is newly hired or … Hiring Rate of the employee’s grade on the effective date from the 04/01/2023 Salary Schedule. Since the 04/01/2024 … as OT for Annuals (OTA) and Holiday Pay (HPA), resulting from payment of the April 2024 M/C Salary Increase. If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22351-april-2024-managementconfidential-mc-retroactive-salary-increaseState Agencies Bulletin No. 2235
… Commissions BU98* Background: Chapter 190 of the Laws of 2023 provides for a salary increase of three percent (3.00%) … * The IOLA Fund Board of Trustees Resolution dated 09/27/2023 authorizes the 3% salary increase for fiscal year … employees pursuant to Chapter 190 of the Laws of 2023. Effective Dates: Pay Cycle/Pay Period Type 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2235-april-2024-managementconfidential-mc-retroactive-salary-increaseState Agencies Bulletin No. 2349
… inserted using the effective date of the Rehire or Return from Leave action. If the employee is newly hired or … Hiring Rate of the employee’s grade on the effective date from the 04/01/2024 Salary Schedule. Since the 04/01/2025 … as OT for Annuals (OTA) and Holiday Pay (HPA), resulting from payment of the April 2025 M/C Salary Increase. If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2349-april-2025-managementconfidential-mc-retroactive-salary-increaseDiNapoli and James Announce Guilty Plea of Former New York City Council Candidate in Straw Donation Scheme
… pleaded guilty to Offering a False Instrument for Filing in the Second Degree, a class A misdemeanor, in the Supreme Court of New York County. Alvarez previously … to New York City Council Majority Leader Joel Rivera. In 2013, Alvarez ran for Rivera’s seat in the 15th New York …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-and-james-announce-guilty-plea-former-new-york-city-council-candidate-straw-donation-schemeDiNapoli: Former Town of Minerva Clerk Sentenced to Prison for Embezzling Town Funds
… dollars in unauthorized payroll payments and used public funds to pay back her loans from the state’s retirement … is a member of the state’s retirement system, used town funds to pay back loans she took from the retirement system … than $1,500. Green also directed more than $1,000 in town funds to pay medical contributions, instead of making …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-town-minerva-clerk-sentenced-prison-embezzling-town-fundsRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… making them more susceptible to theft without detection. In addition, capital asset inventory records also contained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryTown of Hume – Financial Management (2014M-333)
… February 11, 2015. Background The Town of Hume is located in Allegany County and has a population of approximately … the Town’s operations, reducing unexpected surplus funds in the general fund from more than $304,500 as of January 1, … Review budget-versus-actual reports and past trends in order to develop budgets that are based on prior actual …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333City of Amsterdam – Recreation Department (2023M-29)
… program were $12,014; only $5,213 was collected, resulting in a projected revenue shortage of $6,801 for the summer … maintain any support for the number of beverages sold . In addition, cash from the sales was periodically placed in a … brought to the Director’s home, over the weekend, before being deposited. $895 in cash was remitted for the four-hour …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Local Sales Tax Collections Up
… Sales tax collections rose fastest during the second half of 2019, growing 6.3 percent in the third quarter and 5.6 … City had year-over-year growth above the statewide average of 4.7 percent. New York City’s 5 percent increase continues a pattern of strong collections over the past several years. …
https://www.osc.ny.gov/press/releases/2020/02/local-sales-tax-collectionsDivision of Housing and Community Renewal Bulletin No. DH-127
… Advances. The report will be sorted by Department ID, then by employee name in alphabetical order. NHRP708 – … been processed. All reports will be sorted by Department ID, then by employee name in alphabetical order. NHRP704 – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-127-october-2023-district-council-37-dc-37-performance