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Opinion 89-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to establishment by school district … within its boundaries State lands assessed at more than 10 of the aggregate assessed valuation of real property within …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 89-16
… determine how foreign fire insurance tax moneys are to be used for the benefit of the department or company. … of a fire department or company newsletter, the moneys may be expended by the treasurer for that purpose. You ask whether foreign fire insurance tax moneys may be expended to pay for the publication of a fire department …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Federal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… Historic relief funds from the federal government, provided in response to the … boosted New York’s per capita balance of payments from Washington from second-to-last in federal fiscal year (FFY) 2019 to 40th … Historic relief funds from the federal government provided in response to the …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backMandatory Contributions – Enhanced Reporting
… Contributions are mandatory for: Tier 1 and 2 members participating in a contributory plan; Certain … service credit; Tier 3 members covered under Retirement and Social Security Law (RSSL) Article 14; Tier 4 and 5 members covered under RSSL Article 15; PFRS Tier 5 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsTown of Chili - Financial Management and Cash Receipts (2019M-167)
… Adopted unrealistic budget estimates, which resulted in operating surpluses, unused appropriated fund balances and increasing fund balances in the general and highway funds. Did not adopt a multiyear … Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Former Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… Preet Bharara, the United States Attorney for the Southern District of New York, announced today that … U.S. District Judge Nelson S. Roman to 33 months in prison for fraud and tax charges arising out of his embezzlement of … MELIN failed to report this income on his personal return for 2014 and falsely reported some of the embezzled funds as …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center
… To determine whether the Department of Health (Department) is providing sufficient oversight to ensure that Maximus is implementing the contract deliverables and meeting … centralized eligibility and enrollment processing. Maximus is required to meet performance standards related to …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/program-oversight-and-monitoring-maximus-contract-new-york-state-health-insuranceDivision of Housing and Community Renewal Bulletin No. DH-77
… Purpose To provide the Division of Housing and Community Renewal instructions for processing … contained in the 2011-2016 Agreements between the State of New York and the Civil Service Employees Association … (CSEA), the 2011-2015 Agreement between the State of New York and the Public Employees Federation (PEF) and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-77-2015-csea-pef-and-rrsu-over40-comp-time-ii-cash-outTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… report – pdf] Audit Objective Determine whether the Town of Wilson (Town) officials properly procured, monitored and … and Town Board (Board) did not provide adequate oversight of fuel, including procuring fuel in compliance with … Determine whether the Town of Wilson Town officials properly procured monitored and …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131City of Troy – Budget Review (B18-5-8)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to … exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8DiNapoli Recommends Ways For LIRR To Get Back On Track
… on the Port Jefferson Branch. Communications to passengers in four incidents were not made or were late. For example, … "Lessons Learned" meeting was held for the sampled events, in response to the two-day snow event on January 4-5, 2018. … information regarding where passengers can reasonably go in the event service is interrupted. Ensure customers are …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackRandolph Central School District - Financial Management (2019M-232)
… statutory limit by more than $2 million or 10 percentage points. The Board and District officials improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… Purpose of Audit The purpose of our audit was to evaluate the financial activity in BOCES’ … through February 29, 2016. Background The Erie 1 Board of Cooperative Educational Services is a public entity … Erie 1 Board of Cooperative Educational Services Special Aid Fund 2016M188 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-222
… not processed automatically. Affected Employees Employees in the State University Professional Services Negotiating … implemented the 2011-2016 Agreement between the State of New York and the United University Professions, provides for … to BIW, HRY or FEE will be determined by the campus based on the employee’s obligation. Eligibility Criteria Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-222-2015-salary-increase-psnu-employees-represented-unitedSUNY Bulletin No. SU-205
… not processed automatically. Affected Employees Employees in the State University Professional Services Negotiating … implemented the 2011-2016 Agreement between the State of New York and the United University Professions, provides for … to BIW, HRY or FEE will be determined by the campus based on the employee’s obligation. Eligibility Criteria Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-205-2014-salary-increase-psnu-employees-represented-unitedDiNapoli: Former Oneida City Chamberlain Arrested for Stealing More Than $78,000 in City Funds
… and the New York State Police today announced the arrest of former Oneida City Chamberlain Nancy Andrews for allegedly … stealing more than $78,000 from the city over the course of 14 years. “For over a decade, Andrews allegedly betrayed her office and the trust of her community to fund her social life and gamble with …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-former-oneida-city-chamberlain-arrested-stealing-more-78000-city-fundsOpinion 88-38
… are not exempt from the filing fees imposed in connection with appeals to the Appellate Divisions and the Court of … are exempt from the filing fees imposed in connection with appeals to the Appellate Divisions and the Court of … is correct and that his interpretation is consistent with the plain language of section 8017. In a situation where …
https://www.osc.ny.gov/legal-opinions/opinion-88-38DiNapoli Releases October State Cash Report
… totaled nearly $41.6 billion through October, a drop of $764.1 million, or 1.8 percent, from the same period last … Comptroller Thomas P. DiNapoli. However, tax collections of $4.7 billion in October were 13.8 percent higher than those of October 2015 due to large audit payments made under the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-releases-october-state-cash-reportBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… maintain pre-numbered tickets and receipts, statement of profit and loss forms, and annual record of funds received …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019m