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DiNapoli: Town of Altona Official Misused $23,500
… The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle $23,500 in public funds, according to an … The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
Determine whether Department officials provided adequate oversight of operations to ensure financial activity was properly reported and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialOpinion 98-6
… Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … benefit as a result of that contract. In addition, an officer or employee is deemed to have an interest in … purpose, a contract of a company of which the spouse of an officer or employee is the sole proprietor constitutes a …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… not have a sampling plan to identify all potential outlets for sampling. District officials also did not have a remedial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mSecurity Over Electronic Protected Health Information (Follow-Up)
… Background Our initial audit report, which was issued on July 6, 2015, concluded that the Roswell Park Cancer Institute (Institute) had established a highly developed … involving certain administrative, physical, and technical safeguards over the Institute’s ePHI. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-followAccuracy of Reported Discharge Data (Follow-Up)
… when we examined DoE’s discharge classifications for its 2004-08 general education cohort (i.e., the students …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followControls Over the Empire State Supportive Housing Initiative
… whether controls over the Empire State Supportive Housing Initiative (ESSHI) are sufficient to ensure the needs … comprehensive plan for affordable and supportive housing to ensure all New Yorkers have access to safe and secure housing. As part of this plan, ESSHI’s goal is to develop …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeXV.11 Journal/Revenue Transfers – XV. End of Year
… submit these transactions to OSC by the date identified in the Office of Operations Events and Deadlines Calendar . … submit these transactions to OSC by the date identified in the Office of Operations Events and Deadlines Calendar …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersX.7.B Local Customers – X. Guide to Vendor/Customer Management
… State Fair. In these instances, a Centralized Corporate Customer is not required. (Refer to Section 7.A – Centralized … the Business Unit that created it. Business Units assign Customer IDs to Local Customers. A Local Customer may have a … and does business under the same Tax Identification Number. In this case, the Business Units will relate the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersPoland Central School District – Lead Testing and Reporting (S9-25-20)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 District officials were unable to determine which of the 176 water outlets we identified at select areas, that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Opinion 99-7
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients (when fire district treasurer is proper recipient) INSURANCE LAW, … Assuming there is no special act providing otherwise, a fire district treasurer would be the proper recipient of …
https://www.osc.ny.gov/legal-opinions/opinion-99-7CUNY Bulletin No. CU-556
… 4% increases on May 4, 2008 and May 4, 2009, compounded. Time Entry Code(s) To pay the Lump Sum Cash Payment for … Spending 580 CUNY Medicare Deficiency Flat Rate 581 CUNY Social Security Deficiency Flat Rate 582 CUNY SS/Med Deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-556-cuny-retroactive-rate-increases-skilled-trade-titlesWall Street Profits Up in 2016
… Securities industry profitability rose sharply in 2016, increasing by 21 percent, while the average bonus paid to employees in New York City’s securities industry increased by 1 percent … Securities industry profitability rose sharply in 2016 increasing by 21 percent while the average bonus paid …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016Required Documentation
… credit cards; Records such as tax (W2 and 1099 forms), school, insurance, medical, military; Legal papers such as …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationState Agencies Bulletin No. 1836.1
… Bulletin 1836. Purpose The purpose of this bulletin is to describe new Time Entry Earns codes to be used to report and track overtime worked due to the COVID-19 … The purpose of this bulletin is to describe new Time Entry Earns codes to be used to report and track overtime worked due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19Opinion 2008-5
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … General Municipal Law § 209-d is permissive in nature, it is evident that there is no statutory requirement that any … to the fire company. In the absence of any such direction, it is our opinion that it is for the parties to the contract, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Procurement and Contracting Practices (Follow-Up)
… Purpose To determine the extent of implementation of the eight … which was issued on February 28, 2012, our objective was to determine whether the procurement and contracting … in the best value for the taxpayers, but instead led to a waste of substantial public resources. Moreover, in …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-followXII.8.H Voucher Mass Approval – XII. Expenditures
… of State Expenditures’ Internal Control Certification by email at [email protected] to request voucher … above, the agency head or finance officer must send an email to [email protected] . The agency must include the following information in the email: The type and the annual volume and dollar amount of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalSUNY Bulletin No. SU-153
… CAL , CYF and CYP Effective Date(s) Payments for the Fall Semester may be made beginning in Administration Pay Period … paychecks dated December 24, 2008 Payments for the Spring Semester may be made beginning in Administration Pay Period … of $368.48. Employees employed for the Fall or Spring semester only are due a lump sum payment of $184.24. Eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-153-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2008SUNY Bulletin No. SU-254
… to all employment and income taxes. Federal, State and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-254-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2017