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City of Yonkers – Budget Review (B17-6-10)

… Purpose of Budget Review The purpose of our budget review was to … Consider establishing and funding a contingency fund. Pass the necessary amendments to change the fees for parking violations, and other fees. Pass a resolution to raise water rates prior to the adoption …

https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10

DiNapoli: Potsdam Audit Finds Missing Court Funds

… after an audit found she manipulated court accounting records and pocketed cash receipts, according to State … shared the findings with the New York State Police and St. Lawrence County District Attorney Mary Rain’s office. In …

https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-funds

DiNapoli: Binghamton Woman Sentenced for Stealing Deceased Father-In-Law's Pension Payments

… Battisti today announced that Joy LaBarr, a 58-year-old Binghamton woman, was sentenced to pay full restitution of … father-in-law, Jack Burnett, retired in 2006 from the Binghamton Housing Authority. Under the pension option he …

https://www.osc.ny.gov/press/releases/2024/05/dinapoli-binghamton-woman-sentenced-stealing-deceased-father-laws-pension-payments

DiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations

… Plattsburgh, Poughkeepsie, Rome, Saratoga Springs and White Plains, and the villages of Lindenhurst, Hempstead and …

https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulations

DiNapoli: Central NY Village Official Stole More Than $100K

… and investigation by his office revealed a former official of the now-dissolved village of Altmar in Oswego County stole more than $117,000 in public … with obtaining village financial information during the dissolution process in March 2013. The village, which had a …

https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100k

DiNapoli: Fast Food Companies Agree to Stronger Supplier Oversight

… the parent company of Kentucky Fried Chicken, Pizza Hut and Taco Bell, have agreed to conduct assessments of … the Common Retirement Fund’s investments.” YUM! Brands is one of the world’s largest restaurant companies with … Common Retirement Fund, has engaged portfolio companies for several years in an ongoing effort to increase …

https://www.osc.ny.gov/press/releases/2016/05/dinapoli-fast-food-companies-agree-stronger-supplier-oversight

Accounts Payable Advisory No. 29

… Guide to Financial Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of Internal Controls over the Payment Process …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certification

Services to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up)

… Objective To assess the extent of implementation of the four recommendations included in our initial audit … Act (Report 2022-S-11 ). About the Program The Department of Labor’s (DOL) Division of Employment and Workforce …

https://www.osc.ny.gov/state-agencies/audits/2025/02/10/services-workers-under-worker-adjustment-and-retraining-notification-act-follow

CUNY Bulletin No. CU-830

… is to provide agency instructions for processing the CUNY 2025 rate increases for Painter Titles. Affected Employees: … 9, I.U.P.A.T. The Consent Determination provides for a 2025 rate increase for employees in Painter titles. Effective Dates: The 2025 rate increases for the Painter titles are as follows: …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-830-cuny-2025-rate-increases-painter-titles

CUNY Bulletin No. CU-840

The purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 rate increases for Steamfitter Titles

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-840-cuny-2025-rate-increases-steamfitter-titles

DiNapoli: Syracuse Man Sentenced for Stealing Nearly $22,000 in Pension Checks

… A Syracuse man who stole nearly $22,000 in pension payments sent to his deceased mother was sentenced … State Comptroller Thomas P. DiNapoli, Onondaga County District Attorney William J. Fitzpatrick and New York … in full.” James said, “Theft from the state pension system is not a victimless crime — it erodes trust in programs …

https://www.osc.ny.gov/press/releases/2025/09/dinapoli-syracuse-man-sentenced-stealing-nearly-22000-pension-checks

State Agencies Bulletin No. 2372

… is to notify agencies of changes in maintenance rates for employee housing and meals and explain agency … of Maintenance Deductions attachment can be used as a guideline for establishing the taxable status of maintenance …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2372-change-maintenance-rates-employee-housing-and-meals

Unified Court System Bulletin No. UCS-83

… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … Schedule. The Longevity Bonus ( JLO ) amount is $1,500.00 for employees who have at least twenty (20) years of … will not update rows effective after 4/7/05 to reflect the new increment. The increment code for 2006 should be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-83-april-2005-service-increments-longevity-pay-and-longevity-bonus

Opinion 88-53

… firefighters for working scheduled vacations pursuant to a collective bargaining agreement is not includable in the … held that it is the "substance of the transaction, not what the parties may label it" which controls ( Green v Regan … credit" as section 431. Clearly, the State Constitution does not protect a practice which would be in contravention …

https://www.osc.ny.gov/legal-opinions/opinion-88-53

Opinion 99-4

… and facilities of a town, in furtherance of the IDA's corporate purposes, and pay the town an agreed proportion of … Municipal Law (§§850-888) and are expressly declared to be corporate governmental agencies, constituting public benefit … of course, have no authority to enact local laws (see NY Const, art. IX, §3[d][2]; Municipal Home Rule Law, §2[8]). …

https://www.osc.ny.gov/legal-opinions/opinion-99-4

GASB Statement 87, Leases

… right to use another entity’s asset (the underlying asset) for a specific period of time in an exchange or exchange-like … asset by the lessee, or sale of the asset by the lessor. For example, a lease-purchase contract. Understanding Lease … into a five-year contract with KD Industrial Company for office space in Wyoming County. After one year, the …

https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leases

State Agencies Bulletin No. 2151

… and Instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2151-restoration-contract-pay-and-additional-pay-21p-institution-teachers

State Agencies Bulletin No. 2049

… The purpose of this bulletin is to provide information and Instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for … Corrections and Community Services Office of Mental Health School for the Blind School for the Deaf Office of Children …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2049-restoration-contract-pay-and-additional-pay-21p-institution-teachers