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West Seneca Fire District #3 - Capital Reserves (2019M-248)
Determine whether the Board properly managed capital reserves
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Town of Guilford - Justice Court Accountability (2018M-248)
… Objective Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties. … sufficient records to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of … The current Justice should: Prepare a list of Court liabilities and compare it to reconciled bank balances. …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Foreign Fire Insurance Report Filing
… benevolent associations which receive and use foreign fire insurance tax proceeds (commonly referred to as "two percent … Foreign Fire Insurance Report Filing …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingSUNY Bulletin No. SU-340
… New York (SUNY) Hospitals of OSC’s automatic processing of title changes and reallocations of Teaching and Research … occupying an approved Teaching and Research Center Nurse title at the SUNY Hospitals on or after the effective date of the title change and reallocation are affected. Background The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-340-reallocation-suny-teaching-and-research-center-nurseState Agencies Bulletin No. 2204.1
… Form W-2. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22041-public-employees-federation-pef-2023-dental-stipendUnified Court System Bulletin No. UCS-346
… by Judges and Justices of the Unified Court System each calendar year must equal: The statutory salary, provided the … or The prorated statutory salary based on the number of calendar days served in the calendar year for Judges or Justices who serve only part of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-346-2024-year-end-adjustment-judges-and-justices-unified-courtReporting Regulations 315.2 & 315.3
… term employee shall mean an individual performing services for the employer for which the employer has the right to control the means and … as to the means and methods of accomplishing the result. For purposes of this Part, when making a determination as to … The definitions and guidelines of Regulations 3152 and 3153 for NYSLRS employers …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153Opinion 88-29
… to the extent inconsistent herewith. June 3, 1988 Diane Sennett, Clerk-Treasurer Village of Woodridge …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 96-2
… library district with proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and … library district with proportionate share of tax refund) REAL PROPERTY TAX LAW, §§102(14), (16), 726(1)(b); Chapter … A village which imposes an ad valorem levy on benefited real property on behalf of a public library district created …
https://www.osc.ny.gov/legal-opinions/opinion-96-2XI.2.B Contract Numbering – XI. Procurement and Contract Management
… all new contracts, including but not limited to services, goods, leases, revenue, construction, and grants. The New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingDiNapoli Releases Executive Budget Report
… of $5.7 billion in SFY 2024-25, $9 billion in SFY 2025-26, and $7.5 billion in SFY 2026-27. The gaps result from … impending loss of federal financial assistance ahead, now is the time for New York to carefully prepare for the short- … in the labor force and the labor force participation rate is among the lowest in the nation. Structural Balance and Use …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… well as analysis in the New York State Hazard Mitigation Plan. Major findings include: Weather-related disasters that … corporate and municipal entities are also undertaking such resiliency investments, which are essential for the … Weather Conditions Metropolitan Transportation Authority – Long Island Rail Road: Mitigation for Extreme Weather …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyDiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… 57 counties outside of New York City last year, according to a report issued today by State Comptroller Thomas P. … grew by 3.6 percent, or $552 million, in 2015 compared to 2014. But the increase was nearly exclusively driven by … “The unpredictability in sales tax collections continues to have financial ramifications for our local governments and …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesDiNapoli Audit: OGS Veteran-Owned Business Program Off to Good Start
… comprehensive statewide plan for implementation, according to an audit released today by State Comptroller Thomas P. … plan that includes milestones and participation goals to help ensure this worthwhile program continues on the right path. OGS leadership and the SDVOB Division are to be commended for effectively making this important …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-audit-ogs-veteran-owned-business-program-good-startDiNapoli: Regional Land Banks Fighting Urban Blight
… recovery in the areas most heavily impacted by the foreclosure crisis. Over time, with adequate funding, these …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… elected him,” DiNapoli said. “His theft of public funds is contemptible and undermines public faith in government. My … State Police for their partnership in ensuring justice is served in this case.” New York State Police Superintendent … in Tioga County Court. His contemplated sentence is 60 days in jail with a three-year conditional discharge …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageDiNapoli: New York's Medicaid System Improperly Paid Over $16 Million in Claims
… Department of Health’s eMedNY computer system improperly paid $16.2 million in Medicaid claims during a six-month … other key findings in the audit include: $2 million was paid for fee-for-service inpatient claims that should have been paid by managed care. $1.3 million was paid for newborn birth …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-new-yorks-medicaid-system-improperly-paid-over-16-million-claimsComptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… in the First Degree. "Volunteer fire companies are created to protect the public," State Comptroller Thomas P. DiNapoli … Sara Pogorzelski worked on the matter as well. The charges against Cesternino are merely accusations and she is presumed … public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyDiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… Levy and Surendra Kumar were entrusted with money meant to enrich the lives of students with disabilities; instead, … of the Trials and Investigations Division. The charges against the defendants are merely accusations, and the … public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemComptroller DiNapoli Releases Municipal Audits
… Cortlandville Fire Department , Town of Milford , Raquette Lake Fire District No. 3 and West Sand Lake Fire District No. 1 . “In today’s fiscal climate, budget … Cortlandville Fire Department Town of Milford Raquette Lake Fire District No 3 and West Sand Lake Fire District No 1 …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1