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DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… former Willsboro town clerk/tax collector, was sentenced to serve five years probation and ordered to pay full restitution of nearly $90,000 after her … and treated public money in her care as her own to fund her lifestyle. Now she is a convicted felon and has …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionState Agencies Bulletin No. 1664.1
… agencies with an updated list of unions that submit membership and dues transactions via electronic file … and because the process for initiating and severing union membership varies by union, OSC must rely upon the unions for … ensure that all actions taken in PayServ regarding union membership and union dues deductions are accurate and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16641-updated-procedures-initiating-or-terminating-payroll-deductions-unionImplementation of the Dignity for All Students Act
… Purpose We evaluated the steps the State Education Department (Department) has taken to … that: school district policies and practices comply with the Dignity for All Students Act (DASA); and school districts … We evaluated the steps the State Education Department has taken to ensure …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actTown of Homer – Conflict of Interest (2022M-148)
… Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town contracts. Key … Law Article 18. We also found no evidence that Town officials complied with the Town’s procurement policy by … Board member’s company. Key Recommendations Ensure that officials and employees are familiar with and follow the …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… Key Findings While the Board evaluated projects prior to their approval, Board members should improve TCIDA’s efforts … information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business was underbilled $78,600, a business was not billed …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringState Agencies Bulletin No. 1548
… of the chart of accounts strings mapped to the Position Pools in PayServ. Affected Employees All employee records … the chart of accounts strings for agency position pools. There should be no disruption to PayServ system … list of Department Budget Table USA Rows for Position Pools that contain chart of accounts strings that will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1548-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionState Agencies Bulletin No. 1634
… the Guide to Financial Operations , Chapter XV, Section 6.A . Effective Date(s) Administration pay checks dated April … (Institution). This will include the completion of the roll-over to the Department Budget Table USA containing the chart …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1634-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionEdgemont Union Free School District – Information Technology (2024M-37)
… (District) officials disabled unnecessary user accounts in a timely manner. Key Findings The IT Director did not disable unnecessary user accounts in a timely manner. As a result, the District had an … of the network and could potentially lose important data. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Newspapers Available for Notice Publications
A partial list of newspapers by county. Any newspaper distributed in the county where you must advertise is acceptable.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/newspapers-notice-publications.pdfEDSS - Contract Reporter Exemption Request Help
… vendor? Write “multiple” for Supplier ID field and then list the vendors and their Vendor IDs in the justification, or attach the Vendor Award list. Why does it say "New" in the SFS CRERID field? The … Discount from list prices OGS pricing Historical cost Manufacturers published price list Manufacturing costs plus …
https://www.osc.ny.gov/state-agencies/contracts/edss-contract-reporter-exemption-request-helpCUNY Bulletin No. CU-712
… of this bulletin is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the … OSC Payroll will begin June Lapsing and Fiscal Year End Rollover activities on 06/17/2021 for the Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-endMastic Beach Fire District – Cash Disbursements (2017M-38)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Fire Commissioners ensured … disbursed 84 checks totaling $394,037 prior to the Board resolution authorizing payment. The Treasurer … Recommendations Compare all vouchers with a list of checks to be approved for audit and approval before payment and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38DiNapoli: School District Tax Levy Cap to Remain at Two Percent
… starting July 1, 2019 including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2 percent with certain exceptions, including …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-school-district-tax-levy-cap-remain-two-percentArchived Data and Publications
… Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being … purposes only. Archived Data for Local Governments: Munis in Stress: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , … , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Summary Data in Excel: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsGilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… The District, which operates one school with approximately 330 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesChappaqua Central School District - Fixed Assets (2022M-186)
… officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for the fixed assets that we tested. Officials maintained incomplete and … perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets totaling $220,708 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186DiNapoli: Moderate Growth in Local Sales Tax Collections for First Half of 2017
… Local sales tax collections across New York grew 3.3 percent in the first … billion during the same period last year. "Local sales tax growth across the state is welcome news, especially for … with tough economic conditions," DiNapoli said. "Sales tax, however, can be a volatile source of revenue and local …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-moderate-growth-local-sales-tax-collections-first-half-2017About Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsOpinion 90-62
… made by any citizen resident of the town or by the county district attorney, and shall be made to the Appellate …
https://www.osc.ny.gov/legal-opinions/opinion-90-62