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Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… Educational Services (BOCES) officials properly monitored and accounted for capital assets. Key Findings BOCES officials did not properly monitor and account for all capital assets and have not conducted periodic physical inventories in at … Educational Services BOCES officials properly monitored and accounted for capital assets …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mMarathon Joint Fire District – Investment Program (2023M-76)
… and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a … York State General Municipal Law Section 39 until the end of our audit period. The District earned interest totaling … and savings accounts, which had an average daily balance of approximately $567,000 during the audit period. However, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Town of Worcester – Claims Audit (2022M-145)
… and not in the best interest of the taxpayers. In our sample of 199 claims totaling $824,330, 166 claims totaling …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… complete report - pdf ] Audit Objective Determine whether Washington County Local Development Corporation (Corporation) … Determine whether Washington County Local Development Corporation Corporation …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingVertus Charter School – Information Technology Asset Management (2025M-9)
… information, such as an asset’s serial number, make and model, location, employee assigned, acquisition date, cost … Constitution and the State Comptroller’s authority as set forth in Section 2854 of the New York State Education …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Comptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… that Roger Burlew, the former Highway Superintendent for the town of Erin who stole $65,000 from the Town, has … state prison. "Mr. Burlew began to steal public equipment for his private business in 2007," Comptroller DiNapoli said. … auditors, investigators and the Attorney General's office for their work on this case." "Today's sentencing sends a …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentenced-0Comptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… that Roger Burlew, the former Highway Superintendent for the town of Erin who stole $65,000 from the Town, has … state prison. "Mr. Burlew began to steal public equipment for his private business in 2007," Comptroller DiNapoli said. … auditors, investigators and the Attorney General's office for their work on this case." "Today's sentencing sends a …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentencedOther Bulletin No. 78
The purpose of this bulletin is to inform the State University Construction Fund of OSCs automatic processing of the April 2024 SCF MC Retroactive Salary Increase and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-78-april-2024-state-university-construction-fund-scfOther Bulletin No. 72
… Employees: Employees designated management or confidential in bargaining unit 96 who meet the eligibility criteria are … Increase: Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code … employee’s taxable gross, and reported on the employee’s Form W-2. The adjustments (Earnings Code AJR, ARC, ARO) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-72-april-2023-state-university-construction-fund-scfUnified Court System Bulletin No. UCS-303
… automatic processing of the 2021 Year End Adjustments for Judges and Justices of the Unified Court System, and to … one salary; or The prorated statutory salary based on the number of calendar days served in the calendar year for … applicable. OSC Actions Exception Listings and Control-D Report Available Prior to Processing Exception listings and a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtState Agencies Bulletin No. 2211
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2024 PEF LLS payment and provide instructions for payments not processed automatically. Affected Employees: … for the April 2024 PEF LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2211-april-2024-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 2210
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2024 CSEA LLS payment and provide instructions for payments not automatically processed. Affected Employees: … for the April 2024 CSEA LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2210-april-2024-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 2109
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 PEF LLS payment and provide instructions for payments not processed automatically. Affected Employees: … for newly eligible employees, will continue even if there is no successor agreement. Effective Dates: The April 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2109-april-2023-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 2108
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 CSEA LLS payment and provide instructions for payments not automatically processed. Affected Employees: … for newly eligible employees, will continue even if there is no successor agreement. Effective Dates: The April 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2108-april-2023-civil-service-employees-association-csea-longevity-lump-sumDiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… The New York City metropolitan area is the second largest market for venture capital (VC) funding in the United States, with $28.5 billion in investments, or 13.3% of the national total in 2024. The … The New York City metropolitan area is the second largest market for venture capital VC …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalOpinion 88-55
… Powers and Duties (submission of books and records for audit) FIRE PROTECTION AND PREVENTION -- Contracts … §1402; VILLAGE LAW, §§4-412(3)(9), 10-1018: While there is no statute requiring the fire company which constitutes … St Comp No. 81-247, p 380; 34 Opns St Comp, 1978, p 38; 26 Opns St Comp, 1970, p 189). Under section 209-d of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Opinion 88-29
… body of the village. You informed us that the mayor is not an IDA member. General Municipal Law, Article 18 … a separate and distinct legal entity from the municipality for whose benefit the IDA was established (General Municipal … Accordingly, the Court stated that the board member's official interest in these matters, when contrasted with his …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 97-16
… of compensation) -- Powers and Duties (audit of claim for compensation submitted by assigned counsel) CLAIMS -- … a criminal defendant pursuant to County Law, §722(3) is fixed by the court and may not be reduced by the county. A … to County Law, §722-b for charges incurred in connection with computer-based research undertaken in connection with …
https://www.osc.ny.gov/legal-opinions/opinion-97-16West Islip Union Free School District – Payroll (2016M-78)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process … Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78City of Dunkirk – Billing Enforcement (2020M-117)
… report - pdf ] Audit Objective Determine whether City of Dunkirk (City) officials properly enforced and monitored … 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, approximately $39,700 in … Key Recommendations Ensure that all delinquent accounts as of January 31 are included on the relevy. Assess penalties …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117