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14th Annual Emerging Manager & MWBE Conference
… small and medium-sized businesses affected by hurricanes Maria and Irene. Prior to founding Yorkstone, Mr. Hernandez … small and medium-sized businesses affected by hurricanes Maria and Irene. Prior to founding Yorkstone, Mr. Hernandez … small and medium-sized businesses affected by hurricanes Maria and Irene. Prior to founding Yorkstone, Mr. Hernandez …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/14-annual-conferenceOpinion 90-58
… opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board members selling to village employees) GENERAL … would have a conflict of interest if he or she were to sell individual insurance policies to village employees and service these policies. General Municipal Law, Article 18 …
https://www.osc.ny.gov/legal-opinions/opinion-90-58State Comptroller Thomas P. DiNapoli Statement on 2026 State of the State Address
… “During today’s State of the State Address, Gov. Hochul outlined her priorities for New Yorkers in 2026, … During todays State of the State Address Gov Hochul outlined her priorities for New Yorkers in 2026 …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-state-state-addressOswego City School District - Separation Payments (2021M-194)
… report - pdf] Audit Objective Determine whether Oswego City School District (District) officials calculated … Determine whether Oswego City School District District officials calculated separation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Town of Greene – Justice Court Operations (2021M-95)
… did not perform monthly accountabilities, and Justice Martin was unaware that the cash balance in her account …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Amityville Union Free School District – Payroll (2016M-155)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 … proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no one independent of the payroll process reviews the payroll prior to processing. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… through August 31, 2014. Background The Eastport-South Manor Central School District, located in the towns of … EastportSouth Manor Central School District Financial Software User Access …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userVillage of Cohocton – Cash Receipts (2015M-63)
… 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population … financial records, or engage the services of a certified public accountant or public accountant to conduct the audit. Issue duplicate …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… of our audit was to review selected financial activities for the period January 1, 2011, through October 19, 2012. … of health insurance premiums that retirees must pay for their continuing health insurance coverage, we were … additional oversight such as ensuring cancelled checks are for authorized purposes. Define the rate or percentage of …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16State Agencies Bulletin No. 1958
… is to inform agencies that employees with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2021 … Employees Employees enrolled in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. … If an employee provides Form W-2 statement consent on or after the day of print, a paper Form W-2 statement for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1958-new-york-state-payroll-online-nyspo-electronic-delivery-2021-form-w-2About the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – … Acquilano Daniel K. Acquilano is the Manager of the Local Official Training Unit. He joined the Division of Local … The Academy for New York States Local Officials is an innovative and …
https://www.osc.ny.gov/local-government/academy/about-academyOpinion 88-23
… of construction company) -- Exceptions (no exception for emergency situations) GENERAL MUNICIPAL LAW, §§801(1)(b), … interest provisions of General Municipal Law, article 18 for contracts entered into in emergency situations. This is …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Opinion 91-25
… title is structured so as to consist of a minimum salary plus a series of "increments or steps" and that the longevity … to receive salary increases based on longevity (1979 Opns St Comp No. 79-80, unreported; see also Ellis v Fire Chief of … 520, pertaining to "longevity merit increases"; 15 Opns St Comp No. 1959, p 421; Chalachan v City of Binghamton , 81 …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Opinion 90-14
… opinion. ZONING AND PLANNING -- Subdivisions (validity of engineering and legal fees imposed upon developer); (direct … may impose a schedule of fees upon a developer to recover engineering, land surveying and legal expenses incurred in … TOWN LAW, §§20(2)(a), 27(1), 118, 277: When a town imposes engineering and legal fees upon a developer to cover …
https://www.osc.ny.gov/legal-opinions/opinion-90-14XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… *** Fringe Benefit Escrow Account 10550 Tobacco Revenue Guarantee Fund 20400-20401 Child Performer’s … Industries Revolving Account 60050-60084 School Capital Facilities Financing Reserve Fund 60200-60203 … Winter Sports Education Trust Fund 21850-21851 Arts Capital Grant Fund 22500-22501 Court Facilities Incentive Aid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrX.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
Business Units must use a Centralized Corporate Customer to create a revenue contract in the SFS for Interagency billing and payment processing and to track revenue received from Federal Grant sources
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersNew York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… are struggling to make ends meet during these difficult times. It is disgraceful that Ms. Hand allegedly stole from … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialVillage of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… audit village Odessa …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11New York Mills Union Free School District – Procurement (2020M-79)
… were obtained for the purchase of goods and services from 13 vendors who were paid $73,032. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Orleans County – Court and Trust Funds (2014M-043)
… the County Treasurer’s controls are adequate to ensure that financial activity is properly recorded and reported and that Court moneys are safeguarded for the period January 1, … immediate corrective action. Key Recommendation Ensure that all moneys deemed abandoned property are paid to the …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043