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West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… oversight of financial operations? Audit Period January 1, 2023 – April 3, 2025 Understanding the Audit Area The Board … software and preparing financial reports. From January 1, 2023 through December 31, 2024, the Department’s … annual U.S. Internal Revenue Service (IRS) 990 form. 3 However, neither the Treasurer nor accountant …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyHuman Resource Practices
… President her presidential salary of $608,000 while she was on leave in the job title of Special Assistant to the President – and while Upstate was also paying an interim President a presidential salary – …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesTravel FAQs
… required for receipted per diem amounts? What should I do if I cannot provide a receipt because a receipt is not … for mass transit to ensure a receipt for each trip, or can I use a prepaid mass transit card which would result in a … information from the EZ Pass statement that I attach to my expense report? What information can I remove from a …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsOpinion 2006-11
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … duties exception) GENERAL MUNICIPAL LAW §802(1)(b): When a town board member has an interest in town purchases from an … voting, on matters pertaining to purchases from the store. You ask whether a salaried town board member would have a …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11XII.6.I Paying a Non-State Employee – XII. Expenditures
… to the State. Paying non-employee travel Paying expenses for employment interviews Paying expenses of non-salaried … the Business Unit must determine whether the worker is an employee or an independent contractor. Misclassifying a … of actual expenses incurred in the performance of their official duties. For overnight travel, non-salaried Public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeState Agencies Bulletin No. 1675
… does not match: DOB and gender code not checked Other SSN Deceased Contact the SSA office for more information Agency … identified with a Reason Why SSN Not Verified of “ Deceased ”: If an employee is listed on the NPAY752 with this … Data (Agency). Note that when the termination reason is “Deceased” the employee’s status becomes “Deceased” effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1675-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1604
… efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC) in reconciling … gender code not checked Other SSN Deceased Contact the SSA office for more information Agency Actions Agencies must … of updated information to the agency Personnel or Payroll Office as soon as possible. (A sample letter which agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1604-verification-employees-social-security-number-ssn-and-name-be-reportedOpinion 98-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a town may confer the benefits of Public Officers Law 18 upon employees of a …
https://www.osc.ny.gov/legal-opinions/opinion-98-17State Agencies Bulletin No. 797
… Purpose To explain the procedures for processing the June 2007 Retroactive Tool Allowance … CSEA Operational Services Unit (BU03) Agreement provides for an annual Tool Allowance payment during June of each … Period The $175.00 Tool Allowance payment is payable for the period April 1, 2006 through March 31, 2007. Salaried …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/797-june-2007-retroactive-tool-allowance-payment-csea-operational-servicesState Comptroller DiNapoli Releases School Audits
… by a total of $36.5 million from July 1, 2012 through June 30, 2015, an average of more than $12.1 million per … The district also maintained five reserve funds with balances totaling $35.6 million as of June 30, 2015, four of … to verify that funds were deposited into a district bank account. Whitney Point Central School District – …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Opinion 88-59
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … does not detail the circumstances under which the village was without an acting village justice, we note that section … justice is, for example, handling a larger caseload than was anticipated at the time his or her salary was fixed, …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Opinion 89-61
… villages. The salary of the town building inspector is chargeable only to the area of the town outside of any … of village justice does not exist, the town justice court for the town in which the village is located has jurisdiction … of matters arising within the village. As a general rule, all moneys raised by real property taxes for town purposes …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 90-21
… one from the town clerk concerning the proper procedures for the preparation of claims for audit and for retention of audited claims in a town of the second class … claims may be prepared and presented to the town board for audit by the secretary to the supervisor and may be …
https://www.osc.ny.gov/legal-opinions/opinion-90-21State Comptroller DiNapoli Releases Municipal & School Audits
… Instead of signing the checks, a rubber signature stamp was used, which is not permitted. The supervisor also did not … to record financial transactions. The treasurer was not trained or made aware of his financial reporting … not properly audited before payment. As a result, there was an increased risk that improper or unsupported payments …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… accurately maintain employee leave records. Leave balances for the former deputy highway superintendent from 2015 … and investigation of discrepancies the former deputy was arrested in September 2020 and charged with grand larceny in … by $15,710, or 76%. Officials did not verify businesses’ self-reported job creation and retention numbers and had no …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsAttorney General James and Comptroller DiNapoli Announce Guilty Verdict of Former Mount Vernon Government Official in $365,000 Corruption Scheme
… Attorney General Letitia James and Comptroller Thomas P. DiNapoli today announced the … and is now a convicted felon. I thank Attorney General James for her partnership in fighting public corruption." … to the fullest extent of the law,” said Attorney General James. “My office is committed to uphold the integrity of New …
https://www.osc.ny.gov/press/releases/2019/12/attorney-general-james-and-comptroller-dinapoli-announce-guilty-verdict-former-mount-vernonComptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… Attorney General Letitia James and Comptroller Thomas P. DiNapoli today announced the … to the fullest extent of the law,” said Attorney General James. “New York’s public servants have a responsibility to … said Comptroller DiNapoli. “I thank Attorney General James for holding Mr. Porcari accountable and her continued …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentOpinion 2000-14
… dollar amounts or as a percentage of pay, into a "tax deferred annuity program" for its teachers. Under the … comment with respect to issues of federal and state income tax law or liability for social security contributions, or … bargaining agreement may make annual payments into a tax deferred annuity program for its teachers …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 2000-12
… abstention from voting on salaries of relatives) -- Family Relationships (abstention from voting on salaries of … prohibits a town board member from voting on salaries for family members who are elected or appointed town officials. … on matters relating solely or primarily to the salaries of family members. You ask whether town board members are …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 91-63
… purposes of this opinion, that the councilman is not an officer, director, stockholder or employee of the corporation … Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … benefit as a result of that contract. In addition, an officer or employee is deemed to have an interest in, inter …
https://www.osc.ny.gov/legal-opinions/opinion-91-63