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Social Media Use Policy
… YouTube, Flickr, Bluesky, and LinkedIn, are located within host sites that maintain their own terms of service, terms of … use of these sites. You may be subject to the TOS of the host site when you visit a social media site. Information … with or post to our sites may be used by the owners of the host site for their own purposes pursuant to the TOS. For …
https://www.osc.ny.gov/help/social-media-use-policyDiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… County Sheriff Dominic Dagostino announced the arrest of Muhammad Adnan Saeed, owner of Sublime Medical Transportation and Heather Smith an employee/driver for the company, for the alleged theft of over $700,000 from the state’s Medicaid program. Saeed and …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… the Office of the State Comptroller (OSC)? Audit Period December 31, 2019 – June 30, 2025. We extended our audit period forward to November 15, … report of the fire district’s financial position and results of operations, known as the AFR. The board of fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… Union Free School District (District) Board of Education (Board) and District officials properly manage … – June 30, 2024 Understanding the Program A key measure of a school district’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… districts to pay for the actual and necessary expenses of travel, meals, lodging, registration fees and tuition fees … conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of firefighters or officers, if believed to be of benefit to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… the SFS Vendor File as a regular vendor. In the majority of cases, agencies doing business with the vendor are … 3.B - Add a Foreign Vendor to the Statewide Vendor File of this Chapter for more information), single payment vendors ID (see Section 3.B - Single Payment Vendor Add of this Chapter for more information), special use vendor ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationMorristown Fire District – Board Oversight (2025M-101)
… Objective Did the Morristown Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District financial … as of September 23, 2025. Understanding the Audit Area The Board is responsible for the general management and control …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101DiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… and his father Carl Emmons Sr., a volunteer firefighter, for allegedly stealing a total of nearly $14,500 from the … DiNapoli said. “They will now be held accountable for their actions. My thanks to District Attorney DiMartino and the State Police for their partnership in ensuring justice will be served.” …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… New York State agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of … not including SUNY and CUNY, grew from 2023 by 3.7% in 2024, or 5,330 positions, to an average annual total of … when it was over 177,000. “Overtime continued to grow in 2024 despite increases to a workforce that remains below …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023State Comptroller DiNapoli Releases School Audits
… deposited in a timely manner. Auditors determined deposits of 113 collections totaling $914,291 (99 percent of total collections remitted to the business office) were … to checks without overseeing the check signing process. Of the 364 checks reviewed, 353 checks totaling $6.7 million …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1957
… Purpose The purpose of this bulletin is to provide agencies with instructions for … Employer’s Tax Guide to Fringe Benefits , the first $5,250 of Educational Assistance provided to an employee under an … program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to federal, state, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021State Agencies Bulletin No. 1860
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing taxable … Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational … on the report, either: Exceed $5,250; or Exceed $5,250 when combined with any additional educational assistance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsCUNY Bulletin No. CU-301
… automatic processing of increments and provide agencies with related instructions. Affected Employees Eligible … automatic processing of increments and provide agencies with related instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-301-cuny-increment-payments-effective-july-1-2007State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 90-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … out of moneys paid into court. CPLR 2607 requires a copy of the court order to be certified by the clerk of … treasurer may pay out court funds upon being served with a copy of a court order, certified by an attorney, authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-90-12CUNY Bulletin No. CU-261
… automatic processing of increments and provide agencies with related instructions. Affected Employees CUNY … automatic processing of increments and provide agencies with related instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-261-cuny-increment-payments-effective-july-1-2006State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … not always ensure that purchases were made in compliance with the requirements. Furthermore, the policy did not …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … However, they have not allocated sufficient resources for future highway equipment needs. The capital plan should … treasurer’s duties. They require the treasurer to receive all department moneys, pay all bills and report the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli and A.G. Schneiderman Announce Sentence Of Former Met Council Chief Financial Officer For Role In Stealing $9m In Kickback Scheme
… today announced the felony conviction and sentence of Herbert Friedman, former Chief Financial Officer of the Metropolitan Council on Jewish Poverty (Met Council). … “The conspirators in this case abused their positions of trust to help steal millions of dollars from a …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentence-former-met-council-chief-financial-officerValley Stream Central High School District – Capital Assets (2025M-16)
… had replacement costs totaling $85,400, were approved for disposal by the Board. Furthermore, these assets could not be … the District’s controls for the monitoring, accounting and disposal of capital assets. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16