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State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… bank branch. DiNapoli has deposited $35 million in public funds in Ponce Bank to support their operations and provide … organizations. The deposit of State and New York City funds into our institution is critical to support our ability …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newSkaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… complete, accurate and up-to-date financial records and reports. Key Findings The current and former … complete, accurate or up-to-date financial records and reports. As a result, the Village Board (Board) lacked the … $10.5 million that related to the processing of bank transfers, payroll, real property taxes and cash receipts and …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Town of Ulster – Town Assessor (2016M-361)
… Background The Town of Ulster is located in Ulster County and has a population of approximately 12,000. The Town is … Key Findings The Tax Assessor did not properly grant and monitor property tax exemptions. The Tax Assessor did not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361State Agencies Bulletin No. 287
… of the car as determined in step (a) above. Fixed Rate Per Mile - This method may be used by all employees as an … Value or Special Commuting Rule method. The Fixed Rate Per Mile Method may not be used for automobiles first made … Officers who have the same vehicle since January 1, 1997 (4 full years) may recompute the annual lease value for this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001XI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… of payment for services provided under banking services contracts. The following definitions are applicable to this … a formula prescribed by BSAO CMU of OSC. CONTRACT APPROVAL Contracts for banking services which are subject to approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsState Agencies Bulletin No. 1189
… purposes. Please note: There will be no table structure or field changes occurring in PayServ as a result of this … Decoupling Conversion? Agency Programs: Programs that use or create files for PayServ agencies are not being changed, … their processing of these files to have them receive or send interfaces with the new data value in the EMPLID …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1189-osc-changing-emplid-payserv-primary-employee-identifier-ssn-basedAlternate Contribution Stabilization Program
… submitted by: Email as an attachment to NYSLRS_Billing@osc.ny.gov ; or Mail to: NYSLRS Employer Billing Unit 110 State St Albany, NY 12244-0001 Your withdrawal from the program is subject to …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programVillage of Old Westbury – Justice Court (2017M-64)
… the bank accounts of each Justice or into a joint bail account but instead were deposited into one Justice’s account. Key Recommendations Assign the responsibility of … the funds as appropriate. Establish a joint bank account for bail deposits or deposit bail funds into each …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Archived: Legislative Session 2015 –2016
… certain expenditures for indigent legal services with the State Comptroller. Tax Check-off Funds – Signed into law on … for the funding of the New York state and local employees’ retirement system and the New York state and local police and … for a period of time a payment is delayed due to the fund or sub-fund from which the payment is to be made having …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016Marcellus Central School District – Online Banking (2020M-66)
… and secure. Key Findings Officials segregated the duties of employees responsible for online banking transactions, but … computer was not always used for online banking and none of the employees involved in online banking received Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… were made without prior approval, resulting in confirming purchase orders. Key Recommendations Ensure that District … District officials and employees use requisition forms and purchase orders prior to making purchases. … RemsenburgSpeonk …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Eagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Company’s financial operations for the period April 1, 2011, to June 13, 2012. Background The Eagle Matt Lee Fire Company … as required by statute. Check registers are not maintained to track bank deposits, withdrawals, or cash balances. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213VII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… used these specific codes create an accounts receivable balance in the Modified Accrual Ledger and can be viewed by … it will incorrectly increase the accounts receivable balance in the Modified Accrual Ledger. Whenever these codes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceDiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… State Comptroller Thomas P. DiNapoli and Joon H. Kim, the Acting United States Attorney for the Southern District of New York, announced that MICHAEL KLEIN, the former treasurer of …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementDiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… New York State Comptroller Thomas P. DiNapoli; Breon Peace, United … agent investigating the fraudulent scheme. “Stealing money meant to feed students in need is reprehensible,” said … family members. Yet, the kicked back funds were spent by Gardner on international vacations, a leased vehicle and …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeOpinion 99-16
… interest in the collateral. In addition, subdivision 3 states that "[s]uch agreement may also contain such other …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … 2013. Background The District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialOpinion 2006-4
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … issued as security by a qualifying federal home loan bank) GENERAL MUNICIPAL LAW §§10(3), 11(2): The provisions of … the case of a letter of credit issued by qualifying FHLBs. 4 July 27, 2006 Joel Kleiman, Commissioner of Finance County …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4XII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to … can be easily identified by examining the face of the check. The heading reads: Comptroller State of New York - … . OSC will contact the bank to determine the next step for the payee to take on a case by case basis. If …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-check