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Former Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… confidence in the institutions that exist to serve them. My thanks to Tioga County District Attorney Kirk Martin and … Police Superintendent Steven James for partnering with my office to ensure that justice was served in this case.” …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsSelected Publications and Reports
… Fiscal Stress Monitoring System Manual System Basics Research Reports Fiscal Stress Monitoring System - School Districts: School Year 2024-25 Results Fiscal Stress Monitoring System - …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsOpinion 89-3
… the contract award. You state that the State contract, as extended, is for an outright purchase rather than an … political subdivisions and their taxpayers receive the benefits of competitive bidding, while saving administrative … longer participating in the State contract which has been extended to political subdivisions, as intended by section …
https://www.osc.ny.gov/legal-opinions/opinion-89-3DiNapoli Moves State Pension Fund Toward Net Zero Target, Restricts Investments in Oil Sands Companies
… that evaluated each company’s transition strategies, capital expenditures, and greenhouse gas reduction targets, … Natural Resources Ltd. Husky Energy Inc. MEG Energy Corp. Athabasca Oil Corp. Cenovus Energy Inc. Japan Petroleum Exploration Ltd. …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-moves-state-pension-fund-toward-net-zero-target-restricts-investments-oil-sands-companiesOpinion 2010-2
… be the one that local officials believe will yield the best price or maximum financial benefits. You ask whether a … that local officials have a fiduciary duty to secure the best price obtainable in their judgment or the most … v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education of the Hewlett-Woodmere …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 2006-3
… Public Service Law §212[6]; Town Law §§64[7], 132; cf .1976 Atty Gen [Inf Opns] 11; Town Law §64[22]; see also Town … Service Law §212[6]; Village Law §§4-412[6], 6-602; cf . 1976 Atty Gen [Inf Opns] 11, supra ). 3 The inquiry refers to …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3DiNapoli: State Medicaid Needs to Stop Paying Bills That Federally Funded Plans Should Cover
… paid costs that another, federally-funded health care plan, such as the Essential Plan or Medicare, should have paid. These shortcomings are … plans. Medicaid Paying Costs That Should Be Covered By Medicare Most individuals receiving Medicaid are required to …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-state-medicaid-needs-stop-paying-bills-federally-funded-plans-should-coverExamination of Procurement Card Payments
… Purpose The objective of our examination was to determine whether the Office for People with … The objective of our examination was to determine whether the Office for People with …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… capital asset. A government that has legal obligations to perform future asset retirement activities related to its tangible capital assets should recognize a liability … within scope: Obligations that arise solely from a plan to sell or dispose of a tangible capital asset Obligations …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Agencies Bulletin No. 1910
… Rockland, Suffolk, and Westchester Counties earning Location Pay Downstate Adjustment (LOC) and eligible … employees in Orange, Dutchess and Putnam counties earning Location Pay Mid-Hudson Adjustment (LMH) will receive an increase to Location Pay. OSC will systematically process the increase to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1910-april-2021-increase-location-pay-downstate-adjustment-and-location-payDiNapoli Report Examines State School Aid Trends
… $6 billion to $23.3 billion in 2015-16, according to a report issued today by State Comptroller Thomas P. DiNapoli … “As the start of a new fiscal year approaches, this report is intended to provide policymakers and the public … billion by the fourth year of the program. DiNapoli’s report also shows that starting in 2010-11, the state reduced …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsLocal Government – 2021 Financial Condition Report
… is the next largest revenue source for local governments. It is a major source for school districts, accounting for … on September 1, 2021, the lowest since 2017. While it did not approach the near-zero growth seen in 2016, these …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentState Agencies Bulletin No. 1203
… Affected Employees Agencies entering new Hire transactions online/directly in PayServ Effective Date(s) Effective … SSN Decoupling has resulted in procedural changes to the online Hire transaction in PayServ, and the creation of a new … to allow agencies to reserve an Empl ID. OSC Actions The online agency Hire transaction has been changed as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1203-changes-online-hire-transaction-entry-payservFinancial Oversight of the Advantage After School Program
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls in … that money provided to selected community organizations is spent in accordance with program guidelines and whether … To determine whether the Office of Children and Family Services has adequate …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programDiNapoli Announces State Contract & Payment Actions for January 2015
… for 4 contracts for debt collection services (Windham Professionals, Pioneer Credit Recovery, Receivable Management …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-state-contract-payment-actions-january-2015Empire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… To determine whether Empire BlueCross paid claims for special items according to the terms of its contract with … Hospitals may be entitled to additional payments for special items (e.g., implants, drugs, and blood) that are not … Long Island, Empire paid about $180.5 million for 158,305 special item claims during the audit period. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial transactions are recorded in the SFS, and many accounting standards that … prescribe financial reporting requirements. The following are the most notable statutes for account code usage in the … There are numerous State statutes which govern how financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesExamination of Official Station Designation
… if the Department properly designated the official station of a Department employee in calendar years 2013 and … travel between an employee’s residence and official station is considered commuting and is not reimbursable. The official station of every employee is designated by the head of the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationState Agencies Bulletin No. 2245
… subject to the Salary Withholding Program as referenced in the Background section), or transfer date (from a … subject to the Salary Withholding Program as referenced in the Background section) is on or after 07/01/2024 are not subject to the Salary Withholding Program. Employees in positions assigned to a bargaining unit not previously …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employeesPhysical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2) 180-Day Response
To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2-response.pdf