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Opinion 93-17
… -- Retirement Benefits (authority to issue bonds to pre-pay certain employer retirement contributions) SCHOOL … -- Powers and Duties (authority to issue bonds to pre-pay certain employer retirement contributions) LOCAL FINANCE … is applicable only if the amounts needed to pre-pay the contributions are "sums" payable pursuant to an …
https://www.osc.ny.gov/legal-opinions/opinion-93-17State Comptroller DiNapoli Releases Municipal & School Audits
… review, comprised of three audits, of the village in 2022 and found the clerk-treasurer had been running the … the former clerk-treasurer, who resigned in March 2023, was arrested in November of that year and charged with … herself and other employees totaling $341,992 and tried to pay herself an additional $26,613. She failed to adhere to …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… firemen's benevolent association. Snow used the money to pay his personal bills and admitted that he forged the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… of Audit The purpose of our audit was to examine the Joint Water Project’s operations for the period January 1, … cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which provides water to City and Town as …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236State Agencies Bulletin No. 1308
… and OSC actions are required. Effective Date(s) The first pay periods impacted are for the checks dated April 3, 2014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1308-updates-account-codes-and-related-payserv-position-pools-sfs-statewideState Agencies Bulletin No. 1247
… page. The effective date should be the first day of the pay period for the check date in which the deduction will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1247-change-maintenance-rates-employee-housing-and-mealsJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… Board minutes do not consistently indicate the approval to pay these claims, which would provide a record to support the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… annual basis. Although Company minutes include motions to "pay all bills," it is unclear what bills are being approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialState Agencies Bulletin No. 1072
… page. The effective date should be the first day of the pay period for the check date in which the deduction will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1072-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 1155
… page. The effective date should be the first day of the pay period for the check date in which the deduction will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1155-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 903
… The effective date to be entered is the first day of the pay period for the check date in which the deduction will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/903-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 1196
… issued prior to November 1, 2012 are due immediately . Pay Checks Issued On Must be Received By OSC No Later Than …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1196-schedule-submitting-2012-returned-checksState Agencies Bulletin No. 984
… The effective date to be entered is the first day of the pay period for the check date in which the deduction will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/984-change-maintenance-rates-employee-housing-and-mealsDiNapoli: Former Wallkill Fire District Chair Pleads Guilty in $240,000 Theft
… tax fraud in the fifth degree, a misdemeanor. He agreed to pay full restitution. Sentencing is set for January 8, 2016 …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-wallkill-fire-district-chair-pleads-guilty-240000-theftVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… specifying appropriate consideration the Agency will pay for services the Village provides. Repay the FIDA for …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Ordinary Death Benefit – Special 20- and 25-Year Plans
… on an authorized medical leave of absence (with or without pay); While you are receiving workers’ compensation or other …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitState Agencies Bulletin No. 468
… processed by OSC. These codes do not adjust gross or net pay. The codes are for Social Security and Medicare Wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsSaranac Central School District – Payroll (2015M-298)
… or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions and having access to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… between January 1, 2016 through May 31, 2021. In August 2023, the former court clerk pled guilty to grand larceny in … in the first degree and official misconduct. In October 2023, the former court clerk was sentenced to serve six months in jail and pay more than $59,000 in restitution. The Justices did not: …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Wallkill Central School District – Claims Auditing (2023M-52)
… auditing claims creates a risk that the District could pay for invalid claims. In addition, the claims auditor has a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52