Search
DiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… State Comptroller Thomas P. DiNapoli and Chautauqua County … to District Attorney Schmidt, who then partnered with State Comptroller DiNapoli’s office to investigate the matter. The joint investigation and State Comptroller’s forensic audit revealed that from April …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityControls Over the Collection of the Public Safety Communications Surcharge
… the Department acquires the names and contact information for, and appropriately pursues payment from, customers who … upgrades to call centers, such as the federal mandate for Next Generation 911 systems. The current Surcharge … York State is required to act as a State collection agent for the Surcharge. Providers are responsible for adding the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeEffectiveness of the Information Technology Transformation
… each organized within a different part of ITS. In each case, we reported on areas where ITS had not established …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationMedicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… and qualified for Medicare based on his parent’s work credits. Had the child been enrolled in Medicare, the … based on their or a qualifying family member’s work credits, we identified 4,381 ESRD Medicaid recipients who did … [spouse, parent] and obtaining recipients’ qualifying work credits [“quarters of coverage,” or QCs] from SSA); and …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseComptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… by not reporting the withdrawals to the state Board of Elections, as legally required. Between 2007 and 2014, there were 21 separate filings made with the Board of Elections that did not account for the withdrawals. …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newState Comptroller DiNapoli Releases Municipal Audits
… scope of work) or authorize additional funding to address cost increases. Further, the board did not establish a plan …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0Town of Lockport – Asphalt Millings Inventory (2025M-55)
… (Superintendent) properly safeguard and account for asphalt millings (millings) inventory and sales? Audit Period … 2024 Understanding the Audit Area Millings are recycled asphalt pavement crushed into a smaller gravel-size rock. … average market price, as required by the Town’s surplus asphalt millings policy (Policy).As a result, 483 tons of …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55CUNY Bulletin No. CU-532
… Purpose To explain the agency procedures for reporting rate increases and adjustments for “miscellaneous earnings.” Affected Employees CUNY … To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-532-cuny-retroactive-salary-rate-increases-carpenter-carpenterOpinion 91-1
… Law, §408-a authorizes county governing boards, in the case of purchase contracts of the county, to authorize the … work (see, e.g., 25 Opns St Comp, 1969, p 6). As in the case of cooperative purchase agreements, the agreements could …
https://www.osc.ny.gov/legal-opinions/opinion-91-1SUNY Bulletin No. SU-280
… This bulletin has been superseded by Payroll Bulletin SU-280.1. Subject Increase to On-Call Pay … the agency must complete form AC3340 , Request for Payroll Check Stop Payment, and email it to the Annual Uncashed Payroll Check Outreach mailbox. Please refer to Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-280-increase-call-pay-psnu-employees-represented-unitedOpinion 91-51
… Such sums so levied shall be collected by the local tax collectors or receivers of taxes and assessments and … year in which the advance was made. Further, where the tax bases of the "lending" fund and the "borrowing" fund are …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 95-32
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … of the amount insured under the provisions of the Federal Deposit Insurance Act must be secured in accordance with … together with a security agreement from the depositary bank or trust company (General Municipal Law, §10[3][a],[b]; …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 99-6
… transition assessments) LOCAL FINANCE LAW, §§24.00, 25.00; REAL PROPERTY TAX LAW, §545: A school district may not issue … The term "taxes" is defined as "taxes other than real estate taxes" (Local Finance Law, §25.00[a][1]). The term … 545 of the Real Property Tax Law. August 24, 1999 J. Scott Greer, Esq., Attorney Shoreham-Wading River Central …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Opinion 2001-8
… and establish a fire district having the same boundaries as the dissolved fire protection district. (2) There is no authority for a fire district to establish a scale of tax rates so that owners of multiple parcels are … and establish a fire district having the same boundaries as the dissolved fire protection district. 2 Fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Financial Oversight of the Advantage After School Program
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls in place to ensure that money provided to selected community … Interest State Education Department/Office of Children and Family Services/Office of Mental Health/ Department of …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programSUNY Bulletin No. SU-280.1
… This bulletin supersedes Payroll Bulletin SU-280. Purpose To inform SUNY campuses of … the agency must complete form AC3340 , Request for Payroll Check Stop Payment, and email it to the Annual Uncashed Payroll Check Outreach mailbox. Please refer to Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-2801-increase-call-pay-psnu-employees-represented-unitedState Agencies Bulletin No. 1997.3
… No. 1997.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … Benevolent Association (NYSCOPBA), and C82 allows DOH to establish a temporary overtime rate of 2.5 times the … employees in certain titles. The new overtime rate applies to all overtime earned during shifts that begin at or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19973-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997.1
… No. 1997.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … Benevolent Association (NYSCOPBA), and C82 allows DOH to establish a temporary overtime rate of 2.5 times the … employees in certain titles. The new overtime rate applies to all overtime earned during shifts that begin at or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19971-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997.2
The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles represented by C82 working at a DOH facility
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19972-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997
… Veterans 12150 NYS Veterans Home St. Albans 12180 Western New York Home Batavia 12190 NYS Veterans Home @ Montrose … a temporary overtime rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certain