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Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … County, is a district corporation of the State, distinct and separate from the Town of Seneca. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period … of a President, Vice-President, Secretary, Treasurer, and five Directors. The Company’s revenue and expenditures …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former West Ghent Volunteer Fire Company Treasurer Who Embezzled Funds to Bankroll Personal Business
… Integrity Bureau Chief Daniel Cort and Deputy Bureau Chief Stacy Aronowitz. This matter was investigated by the State …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-west-ghent-volunteer-fire-companyDiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000
… instrument for filing for stealing over $320,000 in county funds, State Comptroller Thomas P. DiNapoli, Acting Erie … McDougall abused his authority, diverting taxpayer funds meant to benefit Erie County for his own use,” … instrument for filing for stealing over $320000 in county funds …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-erie-co-da-keane-and-erie-co-sheriff-garcia-former-erie-county-deputy-clerk-pleads-guiltyLocal Government Ethics
… governments in a number of ways including, but not limited to, prohibiting municipal officers and employees from acting in relation to certain matters in which they or a relative have an interest and expanding the issues required to be addressed in local codes of ethics to include nepotism. …
https://www.osc.ny.gov/legislation/local-government-ethicsDiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… choices, the city should be preparing for scenarios where all of its resources -- federal, state, and local – may be …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeAdministration of Tenant Complaints
… and Community Renewal (Division), which is responsible for the supervision, maintenance, and development of … (Office), the subject of this audit, is responsible for administering New York State’s rent laws. These laws are designed to provide decent, affordable housing for millions of New Yorkers. According to Office records, it …
https://www.osc.ny.gov/state-agencies/audits/2014/12/11/administration-tenant-complaintsState Agencies Bulletin No. 1848
… Purpose The purpose of this bulletin is to inform agencies that … on 09/15/2020 or 09/30/2020. A link will be posted on the PayServ bulletin board as well as the OSC website. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1848-sfs-chartfield-strings-payserv-09152020-09302020-lapse-datesOpinion 93-24
… TOWN LAW, §176(14): A fire district may not improve vacant land owned by the district with permanent outdoor competitive … of the fire department. Fire districts are established for the purpose of providing fire protection and responding …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 93-27
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … When a town and the villages within the town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide taxes in the area of the town outside …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Chautauqua County – Financial Condition (2023M-111)
… financial operations and took appropriate actions to maintain the North Chautauqua County Water District’s … financial operations or take appropriate actions to maintain the District’s fiscal stability. As such, all County taxpayers have been indirectly funding District operations instead of …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111State Agencies Bulletin No. 2186
… Purpose: The purpose of this bulletin is to provide agencies with instructions to update Tier 6 employees’ Savings Plans pages due to the … Coordinator, the campus/agency must ensure they have captured all compensation, when determining if a rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2186-2024-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andOversight of the Title Insurance Industry
… Objective To determine if the Department of Financial Services (DFS) … against future claims for any unknown defects in the title to the property at the time of sale. The cost of title … and expenses that officials say are inappropriate and that have unnecessarily increased the cost of title insurance for …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryCUNY Bulletin No. CU-210
… Purpose To inform agencies of a new Automotive Service Worker ACO pursuant to Chapter 414 of the Laws of 2002 and Chapter 681 of the … 4.83%. OSC Actions Existing Records The following titles have been identified by CUNY Central Administration as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-210-new-additional-compensation-option-aco-new-york-cityOpinion 88-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING - … meeting rooms. May 5, 1988 Cornelius F. Healy Deputy State Comptroller … Concerning the use of park trust funds …
https://www.osc.ny.gov/legal-opinions/opinion-88-21State Agencies Bulletin No. 2143
… The payment will be reported on the employee’s Form W-2 in Box 14 using code UTA (Uniform/Tool Allowance). Federal, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2143-2023-csea-tool-allowance-paymentState Agencies Bulletin No. 2244
… employees and submit one journal entry reimbursement for all affected employees using the following Statewide … OER01 1120220 24115 10050 50108 2024-25 For Employees in All Other Payroll Pool Codes SFS Business Unit Dept. Value … be included in the employee’s taxable gross subject to all employment and income taxes. The payment will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2244-2024-csea-tool-allowance-paymentWall Street Bonuses and Profits Decline in 2015
… available for 2015). This was nearly six times higher than salaries in the rest of the City’s private sector ($72,300); …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015State Agencies Bulletin No. 2331
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2331-april-2025-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 2330
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2330-april-2025-public-employees-federation-pef-longevity-lump-sum-lls