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State Agencies Bulletin No. 1856
… Purpose The purpose of this bulletin is to notify agencies of the 2020 Year End … OSC in accordance with the processing schedule outlined in this bulletin. Agencies must always forward payroll checks to … submitted by the agency. Questions Questions regarding this bulletin may be directed to the Payroll Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1856-schedule-submitting-2020-year-end-returned-checksOpinion 93-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to salary fixed for county attorney in the event of a vacancy) COUNTY CLERK -- Deputy (entitlement to salary … 17 Opns St Comp 1961 p 240 still represents the views of this Office …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Sales Tax Vendor Registration Practices (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included in our initial audit report, … (Report 2020-S-40 ). About the Program The Department of Taxation and Finance (Department) is responsible for … To determine the extent of implementation of the recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followCUNY Bulletin No. CU-714
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … not processed automatically. Affected Employees Employees in Bargaining Units CB, PC, T8 and TC who meet the … York State Education Law, yearly increments are to be paid in January and July for all eligible Professional Staff …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsSaratoga County – County Bridge Maintenance (S9-13-7)
… year. Key Findings The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained average bridge ratings and a consistent level of funding for bridge maintenance, repairs, and replacements. The County … Saratoga County County Bridge Maintenance S9137 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7DiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… The executive director of special education provider IncludED Educational Services … Kramer agreed to pay $418,000 in restitution as part of his plea agreement and is banned for life from providing … and care," said District Attorney Cyrus Vance. "Instead of providing these young children with the special education …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… IMPORTANT: Electing coverage under Section 383-e or 383-f is irrevocable and will apply to all subsequent employment in any plan-eligible title. Additionally, changing your … an election form, we strongly recommend you speak with a NYSLRS representative to discuss the impact of changing …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… as data breaches can lead to identify theft and loss of confidence in a school’s ability to safeguard sensitive … websites for personal use, such as entertainment, personal finance, email, shopping, travel and other miscellaneous … loss and protecting the School’s IT systems. Although the Director of Technology was responsible for overseeing the …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mHoward Public Library – Board Oversight (2026M-3)
… [read complete report – pdf] Audit Objective Did the Board of Trustees (Board) provide adequate oversight of the Howard Public Library's (Library) financial operations? … Period January 1, 2024 – January 13, 2026 We extended the audit period back to January 1, 2017, to review Annual …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3DiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… Officials of the Wyandanch Public Library in Suffolk County failed to … $6,900 and allowed the president to alter the time records of a family member employed by the library which resulted in … public library’s board did not provide adequate oversight of the work performed by an independent contractor who was …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsState Agencies Bulletin No. 516
… Allowance payments. Affected Employees Eligible employees in Bargaining Unit 03 and 04. Effective Date(s) … be eligible for the payment, the employee must have been in Active status as a full-time employee in BU 03 on October 1, 2003 for employees in Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/516-csea-2003-and-2004-work-related-clothing-allowances-bargaining-units-03Opinion 90-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (medium of payment - postdated checks) REAL PROPERTY TAX LAW, §924; … should return a postdated check tendered as payment of real property taxes by a taxpayer or retain the check for …
https://www.osc.ny.gov/legal-opinions/opinion-90-36DiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… A former treasurer of an Ontario County fire company was arrested for allegedly … Grand Larceny. “Jill Havens allegedly betrayed the trust of the fire company and her community by diverting funds meant to protect the residents of Shortsville and surrounding communities to fund her …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000Opinion 2001-15
… in order to treat this area in the same fashion as other main thoroughfares in the town currently are treated. Section … of section 202-c (compare L 1932 ch 622 and L 1935 ch 520), and it may be presumed that the State Legislature … . 146 AD2d 888, 890, 536 NYS2d 595, 596; see gen. McKinney's Statutes §222). Therefore, it is our opinion that a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 91-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Powers and Duties (execution of fire district … Whether the secretarytreasurer of a fire district would have a conflict of interest if he or …
https://www.osc.ny.gov/legal-opinions/opinion-91-8DiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… District Attorney based upon DiNapoli’s examination. “This individual had keys to the cash register and went on a … work closely with law enforcement to hold individuals like this responsible for their actions.” DiNapoli’s office found … his personal vehicle using company funds. DiNapoli said this theft went undetected because the company did not …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… and separate from the Town of Colesville and is located in Broome County. The Board of Fire Commissioners consists of … financial recording and reporting were followed. In addition, the Treasurer does not reconcile the bank … these claims. However, the Board does not see check images in the subsequent month to verify that prior approved claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsState Fiscal Year 2022-23 Enacted Budget Analysis
… from the hazards of extreme weather; mitigate greenhouse gas and other air pollutant emissions; improve drinking and …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisUnified Court System Bulletin No. UCS-324
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … Employees Employees in the following bargaining units who meet the eligibility criteria are affected: Civil Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… Purpose of Audit The purpose of our audit was to examine selected Company financial operations for the period January 1, 2011, … The purpose of our audit was to examine selected Company financial operations for the period January 1 2011 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financial