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State Comptroller DiNapoli Releases Municipal & School Audits
… ensure that costs were kept within the authorized budget. In addition, budget modifications totaling $3.2 million were not recorded in the accounting records. Town of White Creek – … or ensure the required annual update documents were filed in a timely manner. Auditors reviewed 199 disbursements …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… injury, which resulted in an overpayment of his health and dental premiums of $6,411. The 2018 and 2019 leave balances …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsLife Changes: Why Should I Designate a Beneficiary?
… By Mail: Complete the Designation of Beneficiary form (RS5127) , and mail it to NYSLRS. We must reject any Designation of Beneficiary form we receive after a member dies — even if the member … Read the instructions on the Designation of Beneficiary form before entering your preferences. Include the names, …
https://www.osc.ny.gov/retirement/publications/life-changes-why-should-i-designate-beneficiaryOpinion 2000-14
… Security Law (see also 29 PERB Opn of Counsel 29-5004; In re City of Plattsburgh , 250 AD2d 327, 681 NYS2d 649 lv den …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14DiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… programs for youth, violated its contract by charging parents “enrollment fees” and hiring its own executives’ … does not charge fees to enroll in COMPASS, yet nine of 19 parents who responded to the auditor’s survey stated that … selection process is fair and appropriate. Ensure that parents are not charged fees for COMPASS participation. …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsOpinion 91-63
… who resides with president and owner of hardware store) GENERAL MUNICIPAL LAW, §801: A town councilman who resides with the owner and president of a hardware store and maintains office space in the same building in which the store is located, but has no relationship with the …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Opinion 2000-12
… of his or her spouse except contracts of employment with the municipality; see also General Municipal Law §801, … of them. The code must provide, inter alia, standards with respect to disclosure of interest in legislation and may … the spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 2000-9
… executive director prior to the performance of services, with corresponding dollar amounts of additional compensation … and are applied by supervisors in evaluating employees, with specified amounts paid as a result of a given … executive director prior to the performance of services, with corresponding dollar amounts of additional compensation …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Agencies Bulletin No. 2168
… Numbers and names in the NYS payroll system (PayServ) with the Social Security Administration (SSA) system through … employee Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a penalty of … per infraction for every information return that is filed with a missing/incorrect taxpayer identification number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2168-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2060
… Numbers and names in the NYS payroll system (PayServ) with the Social Security Administration (SSA) system through … employee Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a penalty of … per infraction for every information return that is filed with a missing/incorrect taxpayer identification number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2060-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2378
… Numbers and names in the NYS payroll system (PayServ) with the Social Security Administration (SSA) system through … employee Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a penalty per infraction for every information return that is filed with a missing/incorrect taxpayer identification number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2378-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2275
… Numbers and names in the NYS payroll system (PayServ) with the Social Security Administration (SSA) system through … employee Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a penalty per infraction for every information return that is filed with a missing/incorrect taxpayer identification number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2275-verification-employees-social-security-number-ssn-and-name-be-reportedCicero Volunteer Fire Department - Financial Activities (2025M-138)
… Did Cicero Volunteer Fire Department Department officials ensure that financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mDiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… State Comptroller Thomas P. DiNapoli found multiple issues with how the state identified out-of-state Medicaid members, … For example, a member appeared on a May 2020 NCOA report with a forwarding address in Florida. The individual had no … In their response, DOH officials generally concurred with the audit recommendations and indicated that it was …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateState Comptroller DiNapoli Releases Municipal Audits
… of Thurman , Wading River Fire District , Warren County and the West Albany Fire District. "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… realized in its special education summer school and adult education programs. However, BOCES officials did not … also accumulated and retained operating surpluses from adult education programs in 2013-14 ($1.2 million) and … ($1.4 million). BOCES officials did not provide auditors with any evidence to indicate that the established fees for …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Odessa – Clerk-Treasurer’s Records and Reports (Schuyler County) The former clerk-treasurer did not …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 845
… if a worker should be treated as an independent contractor or as an employee. Background Payments for … the individual providing the service is an independent contractor. Simultaneously with the issuance of this … of guidelines and procedures for employee vs. independent contractor determinations can, if followed, minimize the risk …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerState Agencies Bulletin No. 1857
… Numbers and names in the NYS payroll system (PayServ) with the Social Security Administration (SSA) system through … employee Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a penalty of … per infraction for every information return that is filed with a missing/incorrect taxpayer identification number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1857-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1768
… Numbers and names in the NYS payroll system (PayServ) with the Social Security Administration (SSA) system through … employee Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a penalty of … per infraction for every information return that is filed with a missing/incorrect taxpayer identification number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1768-verification-employees-social-security-number-ssn-and-name-be-reported