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Town of Chemung – Conflict of Interest (2022M-176)

… Town of Chemung (Town) officials had prohibited interests in Town contracts. Key Findings Two Board members are the … to the Town, totaling $5,931, during our audit period. In accordance with New York State General Municipal Law … the Board members were deemed to have an interest in each of the contracts. As no statutory exceptions applied …

https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176

Village of Hancock – Insurance Withholdings (2022M-108)

… (Clerk) did not enforce the collection of retiree health insurance contributions, resulting in underpayments … changes timely. Two retirees overpaid a total of $477 for health insurance. Key Recommendations Provide oversight over …

https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108

Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller

… The State’s property tax cap limits the amount of property taxes that local … A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts … any information necessary to calculate their property tax caps to the State Comptroller for the coming fiscal or …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptroller

DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide

… Housing costs in New York rose sharply relative to income from 2000 to 2012, with more than half of renters and … of homeowners paying at least 30 percent of their 2012 income for a place to live, according to a report released … by rising housing costs,” DiNapoli said. “When half your income goes to pay for a place to live, you are going to be …

https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewide

Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)

… November 30, 2013. Background The Springs Union Free School District is located in the Town of East Hampton in … by an elected five-member Board of Education, operates one school with 636 students attending kindergarten through … for 284 students in grades 9 through 12 who attend other school districts. Budgeted appropriations for the 2013-14 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accruals

Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)

… using a rubber stamp. No one compares the approved claim warrants to the checks that cleared the bank. There was no … sign all Town checks. Periodically compare the approved warrants with the checks cleared, as shown on the bank …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237

Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)

… Because Town officials have not established controls over fuel inventories, no one can be sure that fuel purchased by the Town is used only for Town vehicles and … Verify that all claims presented to it are for proper Town charges. Ensure that fuel inventories are properly controlled …

https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85

State Agencies Bulletin No. 1337

… by ten (10) = Biweekly Contract Amount (excluding Location and/or Inconvenience Pay) A teacher will only be … academic year 2014-2015 for employees with the Pay Basis Code 21P. Note: For 21P employees who are on an unpaid Leave … Additional Pay for 21P Employees Automatic Restoration of Location Pay (LMH, LOC and LOM) for 21P Employees OSC will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1337-restoration-contract-pay-and-additional-pay-21p-institution-teachers

Opinion 92-7

… (use of tax moneys to pay debts incurred in the operation of a volunteer's business) WORDS AND PHRASES -- … fire insurance tax moneys to pay debts incurred in the operation of volunteer firefighter's business if the … broad enough to encompass payment of debts incurred in the operation of an indigent or disabled volunteer's business. As …

https://www.osc.ny.gov/legal-opinions/opinion-92-7

DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension

… Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …

https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pension

Opinion 91-37

… Fines and penalties collected by a PVB are civil in nature and are enforceable in the same manner as the enforcement of money judgments in civil actions (see Vehicle and Traffic Law, §§155, 237[5], … with this opinion. September 30, 1991 Melvin I. Rosenblat, Director Justice Court Fund …

https://www.osc.ny.gov/legal-opinions/opinion-91-37

State Agencies Bulletin No. 1825

The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2020 Security Performance Advances and provide instructions

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1825-april-2020-security-performance-advances

Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)

… accounts. Although we determined that the District had a process for granting access and adding information into the Building Access System (BAS) for employees during the hiring process, including background checks, the District did not …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-and

2020 Financial Condition Report – 2020 Financial Condition Report

… The 2019-20 fiscal year brought the convergence of two dramatically different periods to New York State. The … the loss of more than 1.9 million jobs in New York, with more widespread economic uncertainty than we have seen … Read More About this Report This report provides citizens with an overview of the financial condition of New York …

https://www.osc.ny.gov/reports/finance/2020-fcr

Opinion 98-4

… to "an official who is empowered to authorize payment of bills without prior audit by such body or, in the event there … of the claims is a responsibility of the county treasurer (see County Law, §§369[6][b], 577[3], 600[1]). From the … delegation to a county comptroller or county auditor (see Memoranda to Governor's Counsel, L 1984, ch 383, from the …

https://www.osc.ny.gov/legal-opinions/opinion-98-4

DiNapoli: State Needs to Supercharge Efforts to Meet Renewable Electricity Goals

… grid and New Yorkers' homes, according to a report issued today by State Comptroller Thomas P. DiNapoli. “New York … impacts of climate change,” DiNapoli said. “New York’s energy goals are attainable, but require careful attention … York would need to produce an additional 78,073-gigawatt hours above 2022 levels, an increase of over 200%, to reach …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-needs-supercharge-efforts-meet-renewable-electricity-goals

Susquehanna Valley Central School District – Information Technology (2020M-95)

… Maintain accurate, complete and up-to-date hardware and software inventory. Ensure that computers were free from malicious software. In fact, two malicious software applications were installed on District computers. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020m

Applying for Benefits – New Career Plan

… System benefits, you must file the appropriate application form with the Office of the State Comptroller in a timely manner. Forms are available from our website , … you are concerned about meeting a filing deadline, you can mail the document via “Certified Mail — Return Receipt …

https://www.osc.ny.gov/retirement/publications/1515/applying-benefits