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Comptroller DiNapoli Releases Municipal Audits
… money up to 24 days after collection. Town of Patterson – Recycling Center Cash Receipts (Putnam County) Auditors … 44 of 76 remittances (58 percent) to the town clerk. The recycling center cash collection records were inadequate and …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – … distributing FFI tax proceeds in accordance with New York Insurance Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Opinion 88-2
… AND ASSESSMENTS -- Assessments (special assessment area for refuse collection in village) LOCAL LAWS -- Refuse and Garbage Collection (imposition of benefit assessment for in village) REFUSE AND GARBAGE -- Collection of (means of … by local law, may establish one or more assessment areas for garbage collection service and provide for the imposition …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Opinion 2000-14
… -- Compensation (payments into annuity program) -- Retirement Benefits (payments into annuity program) PUBLIC … -- Compensation (payments into annuity program) -- Retirement Benefits (payments into annuity program) SCHOOL … to the teacher. 1 Collective bargaining between public employers and public employees is provided for by article 14 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14State Agencies Bulletin No. 1971.1
… employee’s SSN. Phone: OSC does not specify what phone number the employee must provide. However, if the phone number does not match what the agency has on record for the … the financial institution showing the account number, bank routing number, the employee’s name and any joint account …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19711-direct-deposit-guidance-and-audit-queryState Agencies Bulletin No. 1971.2
… employee’s SSN. Phone: OSC does not specify what phone number the employee must provide. However, if the phone number does not match what the agency has on record for the … the financial institution showing the account number, bank routing number, the employee’s name and any joint account …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19712-direct-deposit-guidance-and-audit-queryDivision of Housing and Community Renewal Bulletin No. DH-53
… be available: NPAY756 Longevity Lump Sum (LLS) Eligibility Listing This report is a preliminary listing of employees eligible for the LLS payment as of the … week of September, 2011. Agencies should review this listing carefully with particular attention to employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-53-october-2011-rent-regulation-services-unit-rrsuSUNY Bulletin No. SU-209
… To inform agencies of new earnings codes and procedures for processing the 2014-2016 UUP Deficit Reduction Plan. … 12L, OSC will insert a row on the Additional Pay page for employees who meet ALL of the following criteria: … Additional Pay record will not be created automatically for employees in a composite position (identified by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-209-2014-2016-deficit-reduction-plan-psnu-employeesState Police Bulletin No. SP-256
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023, April 2024 and April 2025 retroactive … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 April 2024 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-256-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityOpinion 90-16
… 18 (General Municipal Law, §800[5]; see also People ex rel Bush v Houghton , 182 NY 301; In re Board of Health of … Lansingburg , 43 App Div 236, 60 NYS 27; but cf . People ex rel. Van Denbergh v Town Board of Town of Colonie , 254 …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 89-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … program activities and training programs is eligible for State aid reimbursement when such coordination is …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 2002-16
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … a laudable purpose (see, e.g. 1986 Opns St Comp No. 86-70, p 109). Article VIII, §1, however, does not prohibit the … v Erie County , 28 NY2d 80, 320 NYS2d 29; Opn No. 86-70, supra ). It is also well established that, except where …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16State Police Bulletin No. SP-109
… Purpose To inform the agency of new Additional Pay earning codes and to provide instructions to pay the out-of-title work. Affected Employees Troopers in … To inform the agency of new Additional Pay earning codes and to provide instructions to pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-109-payment-out-title-work-employees-new-york-state-police-representedDiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… States Attorney for the Northern District of New York John A. Sarcone III, and Acting Inspector General for U.S. … to Acting United States Attorney for the Northern District John A. Sarcone III and Special Agent in Charge, U.S. … States Attorney for the Northern District of New York John A Sarcone III and Acting Inspector General for US …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by United Community Services, Inc. … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit covered expenses claimed on United’s CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualExamination of Unemployment Insurance Benefits
… high risk payment requests and payments DOL processed from January 1, 2014 through December 31, 2014, prior years’ … recoveries totaling $403,456. This includes $224,220 from newly hired New York State employees who owe DOL for UI overpayments made in prior years, and $179,236 from claimants against whom DOL assessed monetary penalties …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… June 30, 2015, Step Up reported approximately $7.4 million in reimbursable costs for the SED preschool cost-based … 3 fiscal years ended June 30, 2015, we identified $810,382 in reported costs – $697,499 in personal service costs and $112,883 in other than personal …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… Services (OGS): Compliance With Executive Order 95 (Open Data) (2019-S-39) EO 95, issued in March 2013, established an Open Data Website for the collection and public dissemination … the problems identified in the initial audit report. Homes and Community Renewal (HCR): Low-Income Housing Fund …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsVII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… need for a Cash Advance ceases, the agency is required to return the money to the State Treasury. A final … need for a Cash Advance ceases the agency is required to return the money to the State Treasury …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advance