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Opinion 89-24
… conflict of interest when: (1) the person holds a position with a state teachers association which "also represents" the … or implied claim, account or demand against or agreement with a municipality (see General Municipal Law, §800[2]). A … officer or employee has an "interest" in any contract with the municipality if he or she receives a direct or …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 92-54
… will not be directly affected by the bank's dealings with the town; and that the individual's duties at the bank … is deemed to have an "interest" in the bank's contracts with the town (see General Municipal Law, … supervisor, he or she would not have a prohibited interest with respect to the current designation of the bank as a …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Opinion 91-53
… for the highway superintendent for services in connection with special districts only pursuant to local law subject to … chosen to act as liaison to the town board in connection with various town functions, including recreation and water. … by law (see, e.g., 20 Opns St Comp, 1964, p 473). With respect to the salaries of town board members, this …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Calculating Days Worked – Enhanced Reporting
… (those who are working their full SWD) should be reported with full-time days. Part-time employees (those who are … many days worked should be reported each month: January with two pay periods: The days worked reported equal 17.34 February with two pay periods: The days worked reported equal 17.34 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-workedState Agencies Bulletin No. 2173
… Code HZ1) or Hazard Duty PST Overtime (Earnings Code HZ2) with earnings dates on or after 03/30/2023 (Administration … (Institution Cycle) paid using Earnings Code HZ1 with an Earnings Begin Date on or after 03/30/2023 … (Adj Retro Raise for OT and RCL) for those transactions with an Earnings Begin Date on or after 03/30/2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicState Agencies Bulletin No. 708
… BU67 employees beginning April 1, 2007. Eligible employees with a Pay Basis Code of ANN , 21P or CAL will receive the … periods and does not need to be continuous. For employees with a Pay Basis Code of CAL or 21P , the 10-month school … for the Merit Step payment. Full periods of Sick Leave with or without pay will not count towards the one year at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/708-public-employees-federation-pef-and-rent-regulation-services-unit-rrsuState Agencies Bulletin No. 1571
… the April 2017 M/C Parity Salary Increase: Employees with a Pay Basis Code of HRY (Grade 600 or 800) Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 800) Employees with a Pay Basis Code of ANN who are in an NS position (Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1571-managementconfidential-mc-third-2-parity-increase-effective-april-2017SUNY Bulletin No. SU-374
… FEE Payroll Status on all Eligibility Dates Active, Leave With Pay, Leave of Absence (only if the Action/Reason code is … Available Prior to Processing: OSC will provide SUNY with the following reports identifying employees who will not … this report will identify all employees in a BU08 position with a Payroll Status of Active or Leave With Pay and a Comp …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-374-2025-salary-increases-professional-services-negotiatingDiNapoli: Former Old Field Treasurer Pleads Guilty in $60,000 Theft of Village Funds
… a further investigation last year. “Brosnan was entrusted with safeguarding the finances of the village but used taxpayer funds as her personal piggy bank. Working with District Attorney Spota, we were able to expose this … the stolen public funds. My office will continue to work with law enforcement statewide to root out public corruption …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-old-field-treasurer-pleads-guilty-60000-theft-village-fundsDiNapoli: Farms Generated $5.7 Billion for New York Economy
… New York state farms generated $5.7 billion in revenue in … Thomas P. DiNapoli. “Agriculture is an essential part of New York’s economy,” DiNapoli said. “Farms generate billions … every region of the state, covering nearly 23 percent of New York’s total land area, with 96 percent of those family …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-farms-generated-57-billion-new-york-economyDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… announced today. The defendant, Jonnell Rose, was charged with grand larceny in the second degree. “Jonnell Rose … “I want to commend our State Police members along with our partners at the Comptroller’s Office for their … transactions, credit card payments, and cash withdrawals with the allegedly stolen funds. Rose was arraigned in Vernon …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000DiNapoli Criticizes Ill-Conceived Presidential Executive Order
… and dangerous attack on environmental protections. Along with the President's previous proposals to gut the … environmental regulation. For businesses and investors with foresight, addressing climate risk is an opportunity to … low-carbon economy. In 2016, the Comptroller engaged with seven major energy companies in the Fund's portfolio …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderComptroller DiNapoli Releases Municipal Audits
… monthly reconciliations and cross-checking their records with the monthly treasurer’s report. Jefferson County Soil … Operations (2014M-171) The board was not provided with the necessary financial reports and information to … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… man pleaded guilty yesterday to stealing nearly $22,000 in pension payments sent to his deceased mother, State … and New York State Police Superintendent Steven G. James announced. The defendant, Michael Glinski, 45, was arrested in January 2025 following an investigation by DiNapoli’s …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherDiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… Dieter, 40, was arraigned in Almond town court charged with grand larceny in the third degree, a class D felony. … Fire Department, located in Allegany County, and worked with local law enforcement to determine the extent of the … appropriately. My office will continue to work with law enforcement statewide to root out public corruption …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsComptroller DiNapoli Releases School Audits
… Also, the district’s extensive use of reserves along with appropriating fund balance in the annual budgets left the general fund with unassigned fund balance deficits for the past three … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0III.3 Scope of the SFS – III. Statewide Financial System (SFS)
… General accounting information requirements associated with the maintenance of the general and subsidiary books of … It produces financial statements prepared in accordance with generally-accepted accounting principles (GAAP) which … service to the citizens of New York State in conjunction with the grant or aid received. Registered vendors have the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsDiNapoli: Tax Revenues Through December Were $2.5 Billion Lower Than Last Year
… by the state Division of the Budget (DOB), according to the monthly State Cash Report released by New York State … Biden’s proposed stimulus plan, with new aid to help states and localities fill gaps created by the … is another hopeful sign. We still have a long way to go, and it’s essential that leaders in Washington act on a …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-tax-revenues-through-december-were-25-billion-lower-last-yearProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… purchase orders or receiving slips) is missing, the claim should be held until the supporting documentation is … is not provided, there may be an increased risk that the claim is not legitimate. If the claim is mathematically incorrect, confirm the proper amount, …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsComptroller DiNapoli Releases School Audits
… Management (Monroe County) The district adopted budgets with overestimated expenditures and appropriated fund balance … was not actually used. As of June 30, 2015, two reserves with balances totaling approximately $8 million are … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits