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Village of Hewlett Neck – Financial Management (2022M-35)
… a four-year total of $505,187 more than necessary in taxes. Maintained an excessive level of surplus fund balance in the general fund from 2017-18 through 2020-21 ranging between $364,415 in 2017-18 (100 percent of the ensuing year’s budget), and …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Columbia County – Payroll (2014M-121)
… Purpose of Audit The purpose of our audit was to determine if controls over employee time … County is located in eastern New York and has a population of approximately 63,000. The County is governed by a …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121NYS Travel Information
… Only the Official Compilation may be read into evidence in court." AC 132-A: Travel Voucher - Form AC 132-A is now …
https://www.osc.ny.gov/state-agencies/travelUnified Court System Bulletin No. UCS-327
… date. Earnings Code Description Eligible Bargaining Units SOS Senior Officer Series Differential DR, F8, SY, 87 OSC … April 2021 Rate April 2022 Rate April 2023 Rate SOS Senior Officer Series Differential $3,224 $3,289 $3,388 … include Senior Officer Series Differential (Earnings Code SOS) such as Overtime (Earnings Code OTD). If an employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-327-april-2021-april-2022-and-april-2023-state-new-york-unifiedCUNY Bulletin No. CU-299
… on the payroll register. The earnings description “HB Buyout” and the payment amount will appear on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-299-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-279
… on the payroll register. The earnings description “HB Buyout” and the payment amount will appear on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-279-cuny-health-benefits-buy-out-waiver-program-payment-cycleIX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of … These are considered M-Year grants. For example, a federal grant award with a one-year grant period of October … of obligated balances, any undisbursed balances of federal grant awards are withdrawn by the federal awarding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationState Agencies Bulletin No. 1436
… Purpose To inform agencies of the processing of the taxable fringe benefit CLEFR for 2015. Legal Reference … PEF A letter will be sent by the Governor’s Office of Employee Relations to affected PEF participants informing … To inform agencies of the processing of the taxable fringe benefit CLEFR for 2015 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1436-certification-licensure-and-exam-fee-reimbursement-clefr-2015Opinion 88-18
… that bear on the issues discussed in the opinion. TAXES -- Mortgage Tax (distribution to newly incorporated village) … VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX LAW, §261(3); VILLAGE LAW, §2-234(1)(c): A … newly incorporated village becomes entitled to payment of mortgage tax moneys the first day of June following the first …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 2008-4
… matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) PARK DISTRICTS -- Increase and Improvement of Facilities … or worn out facilities, undertaken in an existing town park district pursuant to the authority in Town Law § 202-b, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Comptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… by the Department in order to balance the books and hide what he stole for himself. In February 2018, members of the … egregious," State Comptroller Thomas P. DiNapoli said. "I thank Westchester District Attorney Scarpino and the … Attorney Anthony A. Scarpino, Jr. "Rooting out corruption takes thorough investigation on the part of many departments. …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireTransformation of the MTA
… a process where employees are assigned by their management team, along with their current job function, into the … MTA HQ. However, full Transformation and delivery of the goals the Plan promised—improved customer service, process … Ensure that future projects document the status of goals. Ensure that future projects document what cost savings …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaOpinion 90-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 79-754, p 154; 24 Opns St Comp, 1968, p 412; Office of the State Comptroller, Financial Management Guide, Cash …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Comptroller DiNapoli & A.G. Schneiderman Announce Charges Against Florida Resident For Allegedly Stealing Over $148k In NYS Pension Benefits
… a New York State pensioner who died in March 2010. "As our investigation revealed, Renee Kanas cruised the Caribbean … pension benefits totaling over $148,000 were deposited into a bank account jointly held by Mr. Yudenfreund and … by Investigator Mark Spencer, Inv. Casey Quinlan and Deputy Chief Antoine Karam. The Investigations Bureau is led …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-ag-schneiderman-announce-charges-against-florida-resident-allegedly-stealingState Agencies Bulletin No. 2007
… addition, if the employee has any subsequent time off the payroll, the increment code must be evaluated and if an … from 0001 to 2022. The agency must evaluate the employee’s Payroll Status beginning from the time of reallocation … to determine if the increment code must be updated. If the Payroll Status remained Active, Leave With Pay or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumDiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… Fitzpatrick announced today that three employees of the Syracuse City School District’s after-school Twilight Program … DeCarlo and Murray were supposed to help the students of Syracuse graduate from high school,” DiNapoli said. “Instead, … not reflect on the hardworking dedicated teachers of the Syracuse City School District,” said Onondaga County District …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… in April compared to April 2019, leaving many of New York’s local governments grappling with shortfalls, according to … local governments short by about $327 million compared to last year. Although the first quarter of 2020 was relatively … the decline in retail activity and the large and growing numbers of New Yorkers who have lost their jobs have …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownState Comptroller DiNapoli Releases Municipal Audits
… of Town of Chazy , Village of Freeville , Village of Silver Creek , Town of Windsor and the City of Yonkers . "In … the accrual and use of vacation and sick time. Village of Silver Creek – Capital Projects (Chautauqua County) The board … audits of Town of Chazy Village of Freeville Village of Silver Creek Town of Windsor and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
… A Syracuse man was arrested yesterday for allegedly stealing over $21,946 in state pension payments meant for his deceased mother, State … A Syracuse man was arrested yesterday for allegedly stealing over $21946 in state pension payments meant for his deceased mother State …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherDiNapoli: Florida Man Pleads Guilty to Stealing Nearly $80,000 in Pension Payments Meant for His Deceased Father
… Thomas P. DiNapoli and Nassau County District Attorney Anne T. Donnelly announced the son of a Long Island state … Thomas P DiNapoli and Nassau County District Attorney Anne T Donnelly announced the son of a Long Island state …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-florida-man-pleads-guilty-stealing-nearly-80000-pension-payments-meant-his-deceased-father