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Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)

… job duties. Ensure that a payroll clerk is not involved in the payroll certification process. …

https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239

Opinion 2010-3

… contract between a town on behalf of a fire protection district and an incorporated fire company is subject to a … fire company and a town on behalf of a fire protection district is subject to referendum requirements. You also ask … of fire protection within a town fire protection district (Town Law §184 [1]). 1 The contract may not be …

https://www.osc.ny.gov/legal-opinions/opinion-2010-3

Opinion 2004-3

… establish and delineate limits on the amount of real property taxes that may be imposed annually by counties, … in this section, the amount to be raised by tax on real estate in any fiscal year, i n addition to providing for …

https://www.osc.ny.gov/legal-opinions/opinion-2004-3

CUNY Bulletin No. CU-674

… taxable gross and will be reported on the employee’s Form W-2. Deduction Information for Inactive Employees All … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-674-2018-2020-professional-staff-congress-psc-retroactive

Unified Court System Bulletin No. UCS-184

… by The Ninth Judicial District Court Employees Association and employees in Bargaining Unit SK represented by DC37 Court, County and Department of Probation Employees Local 1070 Effective … of The Ninth Judicial District Court Employees Association and DC37 Court, County and Department of Probation Employees …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-184-change-eligibility-boston-mutual-life-insurance-deduction-code

Glenham Fire District – Cash Disbursements (2016M-380)

… 2015 through August 31, 2016. Background The Glenham Fire District is a district corporation of the State, distinct and separate from … Glenham Fire District Cash Disbursements 2016M380 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380

Meridale Rural Fire District - Management of Fund Balance (2018M-178)

… as a financing source to benefit District taxpayers by funding one-time expenditures and needed reserves, paying … budgeted appropriations that reflect the District’s operating needs based on historic trends, contracts or … with our findings and recommendations but questioned one issue. Appendix B includes our comment on the issue raised in …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178

Town of Johnsburg – North Creek Water District Charges (2023M-51)

… (Town) officials effectively managed the billing of water charges. Key Findings Town officials did not effectively manage the North Creek Water District’s (District) billing of water charges. The lack of effective management of water …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51

Chautauqua Utility District – Banking (2017M-121)

… Purpose of Audit The purpose of our audit was to determine if banking transactions were adequately … County, provides water, sewer and lighting services to approximately 1,400 customers. The District, which is … written policies or adequately segregated financial duties to properly monitor banking activities. Our analysis of …

https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121

State Agencies Bulletin No. 1929

… Purpose The purpose of this bulletin is to notify agencies that the pensionable … Affected Employees Employees who are Tier 6 members of TRS Plan Type 86 are affected. Background The OT limit for … year 2012-2013 at $15,000. In accordance with Chapter 368 of the Laws of 2018, the OT cap increases each calendar year. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limit

DiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit

… Snowdrifters of Stratford, Chad Daley, 52, pleaded guilty to stealing $17,000 from the nonprofit. As part of his plea agreement, Daley paid full restitution to the club. “Chad Daley abused his position to enrich himself with funds meant to support his community,” …

https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofit

DiNapoli: Buffalo Woman Pleads Guilty to Stealing Her Deceased Grandmother's State Pension Payments

… and the system did not learn she was deceased until July 2022, at which time it stopped payments. The investigation of … Stenclik, asking why she had not received her July 2022 pension payment. The call came from a phone number that …

https://www.osc.ny.gov/press/releases/2023/11/dinapoli-buffalo-woman-pleads-guilty-stealing-her-deceased-grandmothers-state-pension-payments

DiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000

… Thomas P. DiNapoli, Chautauqua County District Attorney Jason Schmidt and Chautauqua County Sheriff James B. … Thomas P DiNapoli Chautauqua County District Attorney Jason Schmidt and Chautauqua County Sheriff James B Quattrone …

https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000

DiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department

… County District Attorney Keith Slep and the New York State Police today announced the arrests of Ronda (Brundage) Kish and Marion Brundage for … County District Attorney’s Office and the New York State Police. “These two officials allegedly used money meant for …

https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-department

DiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits

… Thomas P. DiNapoli, Orange County District Attorney David M. Hoovler, and the New York State Police today … protecting public funds,” Orange County District Attorney David Hoovler said. Betty James died on April 11, 2017, but … Comptroller DiNapoli Orange County District Attorney David M Hoovler and New York State Police announced that …

https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefits

State Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … board did not adopt multiyear financial or capital plans to address long-term priorities. An accounting firm hired to … payroll duties was not under written contract and did not have proper oversight. The accounting firm also kept these …

https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases Municipal Audits

… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Columbia …

https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0

Opinion 88-51

… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken …

https://www.osc.ny.gov/legal-opinions/opinion-88-51