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DiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… Roy Fireman’s Benevolent Association was sentenced today for stealing nearly $46,000 in public funds to pay for gambling at local casinos, according to New York State … the second degree. He was ordered to pay full restitution for the thefts, which took place from 2007 to 2013. “Too …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2002 General Fund HUD … 6,119,938 $2,578,191 2,830,916 11,529,045 Charges for services 11,374,460 30,708 11,405,168 Investment …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… action to recover all misappropriated moneys and improper payroll payments. Review the bank statements and …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… and then liquidate against the purchase order through the voucher process. As a result, correcting payments made … Business Unit must correct the accounting by processing a voucher with two separate transactions netting to zero, as follows: Process a credit memo voucher in the amount of the original payment referencing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderIX.12.C State Responsibility – IX. Federal Grants
… administration of covered programs have designated CMIA contacts, usually located in the budget or finance office, … Department or other federal agency CMIA staff. Most of New York State’s CMIA interest liabilities are attributable to … and reduce such liabilities. In those instances, CMIA contacts for the affected lead state agencies will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityTown of Otto – Town Clerk and Tax Collector (2012M-214)
Town of Otto Town Clerk and Tax Collector 2012M214
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Opinion 91-28
… MUNICIPAL LAW, §94: A village may use profits resulting from operation of a water utility for general village … for municipal purposes or for the payment of refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in section 94 means that operating revenues in …
https://www.osc.ny.gov/legal-opinions/opinion-91-28State Agencies Bulletin No. 266
… paychecks after July 18. The notice informs employees of the following changes: Key Bank will only be required to … paychecks that are drawn on Fleet Bank if two forms of proper identification are provided. Fleet Bank branch … and reliable alternative to receiving a paycheck. Cashing of Paychecks The current State policy regarding when …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksLivingston County Court and Trust Funds (2022-C&T-4)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether … to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders commonly involve … foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Division of Housing and Community Renewal Bulletin No. DH-58
… RRSU employees whose annual salary is below the Job Rate of the employee’s current grade on the 4/1/10 Salary … to reflect the Performance Advance (not to exceed the Job Rate) using the Action/Reason code of PAY/PAV (Pay Rate Change/Performance Advance). Promotion Recalculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-58-october-2012-performance-advances-graded-and-ns-equatedOther Bulletin No. 42
… Purpose To inform the State University Construction Fund of OSC’s … Eligibility Criteria The following employees are eligible to receive the April 2018 SCF 2% CSEA Salary Increase: … increase, the agency must take the following action: Submit the appropriate transaction(s) on the Job Action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-42-april-2018-state-university-construction-fund-scf-civilOpinion 92-56
… Home Rule Law, §10[1][ii][d][3][4]). Sections 27 and 116 do not, however, preclude a town from providing compensation, …
https://www.osc.ny.gov/legal-opinions/opinion-92-56State Agencies Bulletin No. 333
… pay. Similarly, there is no recalculation upon receipt of new military orders. Agency Procedures Reporting Training … by OSC based on the information supplied. OSC Actions A new earn code TSP (Training Stipend Payment) has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/333-training-leave-reduced-pay-military-leave-unrelated-events-september-11State Agencies Bulletin No. 2347
… ), Next of Kin Affidavit ( AC 934-P ), and original death certificate should be submitted to the Payroll Reversal and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2347-procedures-processing-2025-summer-session-payments-institution-teachersCentral Islip Union Free School District - Claims Audit Process (2018M-170)
… Determine whether claims were adequately supported and properly audited before payment. Key Finding The claims auditor approved 33 of 50 claims (66 percent) totaling $114,333 without documentation to support that the prices charged were accurate. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170XII.5.N Processing Vouchers using the MSC01 Business Unit – XII. Expenditures
… must process a payment that uses the MSC01 Business Unit coding, the agency must use its own Business Unit code on the … must process a payment that uses the MSC01 Business Unit coding the agency must use its own Business Unit code on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5n-processing-vouchers-using-msc01-business-unitDivision of Housing and Community Renewal Bulletin No. DH-54
… Advance Requirements RRSU employees whose annual salary is below the Job Rate of the employee's current grade on the 4/1/10 Salary Schedule are … will not be increased with one of the following messages: NYS Position has both equated grade and NTE Position and job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-54-october-2011-performance-advances-graded-and-ns-equatedOpinion 93-17
… forth in section 37.00(a)(3) which is applicable in the case of: [a] bond resolution or capital note resolution which …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Unified Court System Bulletin No. UCS-348
… employee’s record will not be updated. Position and Job do not match – if the Position Number equals the NYS Position … the employee’s salary was not updated: Position and Job do not match – if the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-348-april-2025-state-new-york-unified-court-system-ucs-salaryState Agencies Bulletin No. 2126.4
… Supersedes Payroll Bulletin 2126.3 Purpose: The purpose of this bulletin is to inform agencies of the implementation … Leave: Agencies must adhere to the following rules when placing employees on Paid Parental Leave: Employees … is on a paid leave of absence at a reduced percentage (i.e. sick leave 50%) at the time of the qualifying event but …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21264-paid-parental-leave-full