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Opinion 88-62
… establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and may pay … establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and, if so, whether landfill fees, imposed to defray the cost of closing and capping the landfill, may be paid into that fund. …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Intergovernmental and Community Affairs
… Title Email Erin Stevens Deputy Comptroller estevens@osc.ny.gov Danielle Jones Assistant Comptroller djones@osc.ny.gov … Lakes Regional Director The Powers Building 16 W Main Street, #522 Rochester, NY 14614 (C) 332-215-9717 … (O) 212-383-2522 (C) 518-416-5776 rsibri@osc.ny.gov Kings (Brooklyn) Princess Charles Brooklyn Regional Director 59 …
https://www.osc.ny.gov/igcaDiNapoli Issues Report on Transparency of Village Fiscal Activities
… State Comptroller Thomas P. DiNapoli’s office released a report and series of audits today reviewing compliance by villages with financial reporting and other requirements. By law, a … officer (CFO) is required to file an annual financial report (AFR) with the State Comptroller’s office 60 to 120 …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesUnified Court System Bulletin No. UCS-329
… inform agencies of OSC’s automatic processing of the June 2023 Uniform Allowance and Uniform Blazer Allowance Payments … are affected. Background: Chapter 1 of the Laws of 2023, and the 2022-2026 agreement between the Civil Service … Employees (NU86). Pursuant to Chapter 1 of the Laws of 2023, which implemented the 2022-2026 Agreements between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-329-june-2023-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-308
… Employees NYS Unified Court System (UCS) employees in Negotiating Units SY, SR, S9, DR, F8, G9, 86, and 87 who … allowance or maintenance allowance to all eligible members in June and December. Additionally, consistent with prior … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-308-june-2022-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-311
… processing of the December 2022 Uniform Allowance and Uniform Blazer Allowance Payments and provide instructions for payments not processed automatically. Affected Employees … processing of the December 2022 Uniform Allowance and Uniform Blazer Allowance Payments and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-311-december-2022-uniform-and-equipment-uniform-allowance-andLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally consists … Officers. We found that the Treasurer made $18,100 in questionable disbursements that were not supported by … bank accounts to the Department’s checking account. In addition, four transfers totaling $8,600 were made from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Unified Court System Bulletin No. UCS-347
… agencies of OSC’s automatic processing of the December 2024 Uniform Allowance and Uniform Blazer Allowance Payments and provide instructions for submitting payments not processed automatically. Affected … and Uniform Blazer Allowance memorandum dated 11/07/2024, issued by the Office of Court Administration (OCA) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-347-december-2024-uniform-and-equipment-uniform-allowance-andAudit Finds Operational and Oversight Failures Led to Financial Instability in Mount Vernon
… The city of Mount Vernon faced financial uncertainty and problems because … to complete basic financial functions contributed to Mount Vernon’s fiscal crisis,” DiNapoli said. “It is time for … full responses are included in the audit. Audits City of Mount Vernon – Non-Payroll Disbursements (2021M-163) Audit …
https://www.osc.ny.gov/press/releases/2022/01/audit-finds-operational-and-oversight-failures-led-financial-instability-mount-vernonDiNapoli: CDTA Overtime Expenses and Ridership Growing
… with an average of 60,000 weekday trips. During the year, bikes were transported on buses 72,000 times. Total expenses …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingI.4 Supplemental Information – I. OSC Guide to Financial Operations Overview
… The following supplemental information is available to provide further details on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i4-supplemental-informationBrighter Choice Charter School for Boys - Payroll (2018M-139)
Brighter Choice Charter School for Boys - Payroll (2018M-139)
https://www.osc.ny.gov/files/local-government/audits/pdf/brighter-choice-charter-boys.pdfDiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… clerk-treasurer Bonnie Page was charged with grand larceny and corrupting the government for allegedly scamming the … insurance coverage for her family without permission, and without making this benefit available for all village … to create her own health insurance benefit at village and taxpayer expense,” DiNapoli said. “I thank the New York …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… process – a written audit response to our draft audit report and a corrective action plan (CAP) in response to the final audit report. These are two different documents with different … information we can use to correct any inaccuracies in our report before it is finalized and released. Your CAP, on the …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansDuanesburg Central School District – Information Technology (2021M-40)
Determine whether Duanesburg Central School District (District) officials ensured information technology (IT) systems were adequately secured to protect against unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/duanesburg-2021-40.pdfDiNapoli: Former Chief of Border City Hose Company Pleads Guilty to Stealing Company Funds and Repays More Than $18,000
… in unauthorized purchases of construction supplies, tools, bathroom light fixtures, and a table saw for his personal …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-chief-border-city-hose-company-pleads-guilty-stealing-company-funds-and-repays-moreDiNapoli and DA Carney: Owner of Medical Transport Company Sentenced to 3 to 9 Years in Prison for Stealing $700,000 from Medicaid Program
… County medical transportation company today was sentenced to serve three to nine years in state prison and pay restitution of $766,600 … owner of Sublime Medical Transportation, pleaded guilty to grand larceny in the second degree in January in … County medical transportation company today was sentenced to serve three to nine years in state prison and pay …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-and-da-carney-owner-medical-transport-company-sentenced-3-9-years-prison-stealing-700000Licensing and Monitoring of Proprietary Schools (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our initial audit report, Licensing and Monitoring of Proprietary Schools (Report 2019-S-68 ). About the Program … To assess the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followUnited HealthCare – Empire Plan Drug Rebate Revenue
… To determine if United HealthCare (United) remitted all drug rebate revenue to the Department of Civil Service … with United to administer the Empire Plan’s prescription drug program from January 1, 2008 through December 31, 2013. … contract, United is required to negotiate agreements with drug manufacturers for rebates, discounts, and other …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… plan and security requirements for the use of personal laptops for District purposes. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technology