Search
Opinion 2001-4
… -- Compensation (fixed amount for specified services plus hourly rate for revaluation work to be performed by appointive assessor); (salary increase for appointive assessor) LOCAL LAWS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4State Comptroller DiNapoli Releases Municipal Audits
… water test results to the New York State Department of Health. Auditors, however, identified other opportunities for …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… adopted investment policy or state law. Town of Chester – Property Tax Exemptions (Orange County) The town assessor did … (Saratoga County) The three towns of Hadley, Day and Lake Luzerne did not enter into an agreement to govern the … time limits. Town of Plainfield – Road and Equipment Maintenance (Otsego County) Officials have taken steps to …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… million above last year and $1.7 billion above DOB’s latest projections. “State tax receipts continue to come in …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-yearState Agencies Bulletin No. 2038
… the following: Code Description 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj Tax Information: These monies are taxable income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2038-agency-police-services-unit-apsu-retroactive-increases-command-paymentState Agencies Bulletin No. 2256
… the following: Code Description 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj Tax Information: These monies are taxable income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2256-april-2023-and-2024-retroactive-increases-location-pay-supplementalState Agencies Bulletin No. 2257
… the following: Code Description 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj Tax Information: These monies are taxable income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2257-april-2023-and-april-2024-retroactive-increases-premium-overtimeState Agencies Bulletin No. 2068
… Pay Earnings Codes, automatic processing for the bi-weekly Security Supervisors Hazardous Duty Pay, and to provide … automatically for Employees represented by Council 82 Security Supervisors Unit. Affected Employees: Employees in the Security Supervisors Unit (SSPU BU61 and BU91) and who meet …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2068-new-security-supervisors-hazardous-duty-pay-eligible-employeesTown of Sidney – Budget Review (B4-14-19)
… Purpose of Audit The purpose of our budget review was to determine whether the … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Town of Butler – Financial Management (2024M-119)
… audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting records or …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Holtsville Fire District – Financial Management (2025M-4)
… properly establish and manage capital reserve funds. As a result, from 2019 through 2023, the Board transferred an … properly establish and manage capital reserve funds As a result from 2019 through 2023 the Board transferred an …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4IV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… for each fund. The State’s financial statements will only be as accurate as the accounts coded on accounting documents. … Please refer to Chapter V, Section 3.D - Accounts of this Guide for a summary of the range of account values … Fund. For non-Federal State Operations, all appropriations shall be made by agency, by program, and by fund type, where …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewWelcome Center and Rest Area Planning and Implementation
… plan for highway facilities for the traveling public, and whether the capital projects are properly planned and implemented. The audit covered projects on the Department’s plan between January 1, 2014 and May 19, 2017, and subsequent work completed by the … plan for highway facilities for the traveling public and whether the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementationWestchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… from his attempt to embezzle funds from a decedent’s estate for which he served as a court-appointed … Smith. "Mr. Parisi tried to steal millions from the estate he was appointed to safeguard. Instead, due to the … a Westchester attorney, flouted his fiduciary duty to the estate for which he was administrator. He directed fees from …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtImproper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up)
… Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Report 2019-S-22 ). About the … individual who applies for Medicaid benefits is assigned a Client Identification Number (CIN), a unique identifier. … FeeforService Claims for Recipients With Multiple Client Identification Numbers Report 2019S22 …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-involving-fee-service-claims-recipients-multiple-clientImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Report 2018-S-24 ). About the … individual who applies for Medicaid benefits is assigned a Client Identification Number (CIN), a unique identifier. … Care Premium Payments for Recipients With Duplicate Client Identification Numbers Report 2018S24 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbersOpinion 90-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … employees) VILLAGE LAW, §4-400(1)(c), (h): In the absence of the village mayor at a village board meeting, the deputy … Whether under the Village Law in the absence of the village mayor at the meeting of the village board of …
https://www.osc.ny.gov/legal-opinions/opinion-90-33State Police Bulletin No. SP-238
… calculation of any overtime earned after the date of the appointment. Therefore, the agency must insert a row on the … Date: Last date in eligible position (date prior to appointment) OT Eff Date: Same as original OT Eff Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-238-2023-state-police-hazardous-duty-payState Police Bulletin No. SP-233
… calculation of any overtime earned after the date of the appointment. Therefore, the agency must insert a row on the … Date: Last date in eligible position (date prior to appointment) OT Eff Date: Same as original OT Eff Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-233-2022-state-police-hazardous-duty-payOpinion 2000-5
… discussed in the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys … to) -- Highway Fund (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL … and appropriated by a town for town highway snow and ice removal may not be paid into a snow and ice removal and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5