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Town of Sodus – Financial Management and Professional Services (2013M-99)
… and monitoring. As a result, it repeatedly adopted budgets with inaccurate revenue and expenditure estimates, which led … ensure they are properly recorded and amounts paid back, with interest as appropriate, within the year as required. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99DiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… Firemen’s Benevolent Association of the Village of Le Roy (Genesee County) stole nearly $50,000 in public funds by … of the final audit reports, visit: http://www.osc.state.ny.us/localgov/audits/firedists/2014/leroy.pdf … Division of Investigations, 14th floor, 110 State St., Albany, NY 12236. … The former treasurer of the Le Roy …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsTaxes and Your Pension
… Most NYSLRS pensions are subject to federal income tax. Your federal tax withholding is the amount of federal income tax withheld from your … (ERS) and the Police and Fire Retirement System (PFRS). It's possible to receive more than one pension payment from …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionDiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… Major changes to the federal tax code being considered by the President and Congress would … of the more than $67 billion in state and local tax deductions reported by New Yorkers on their federal … for New Yorkers if these changes are made to the federal tax code," DiNapoli said. "There is a distinct possibility …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersComptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… According to the Indictment and papers filed in court today, Cesternino is alleged to have used her position … by Deputy Chief Antoine Karam and Chief Dominick Zarrella. Legal Analyst Sara Pogorzelski worked on the matter as well. … is presumed innocent unless and until proven guilty in a court of law. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… Monthly Reporting Requirement Pursuant to §107 of the State Finance Law, the Commissioner of Taxation and … Division of Administrative Rules’ website at https://dos.ny.gov/division-administrative-rules . In order to ensure … reconciliations should be documented and approved by management. Reconciliation steps: Reconciler should access …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsState Agencies Bulletin No. 2060
… changed his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 …
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. 2243
… checks, direct deposit returns, and retirement refunds, in addition to the status of direct deposit returns and … is issued to) Invoice Information Payment Amount Voucher in SFS Vendor ID Vendor Description Payroll Check Exchange … stop/reissues) Payment Status Paid (check has been created in SFS) Stopped (check has been stopped at the bank) Stale …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2243-new-payroll-check-notification-reportState Agencies Bulletin No. 2243.1
… checks, direct deposit returns, and retirement refunds, in addition to the status of direct deposit returns and … is issued to) Invoice Information Payment Amount Voucher in SFS Vendor ID Vendor Description Payroll Check Exchange … stop/reissues) Payment Status Paid (check has been created in SFS) Stopped (check has been stopped at the bank) Stale …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22431-new-payroll-check-notification-reportChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13New Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… in 2021, compared to 12 percent with a disability in the population. One-quarter of New York’s population below the … 2010 – 2019 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Supplemental Poverty … and the SPM framework, with adjustments by the New York City government for local housing costs, which are higher …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeComptroller DiNapoli Releases State Audits
… about $19.9 million. DMV has adequate procedures in place to ensure that it accurately identifies and reports its assessable expenses … The board has adequate procedures in place to ensure that it accurately identifies and reports its assessable expenses …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 207 of the 567 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andFredonia Central School District – Lead Testing and Reporting (S9-25-6)
… report – pdf] Audit Objective Did Fredonia Central School District (District) officials identify, report and implement …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6DiNapoli: Identity Theft Cases Surged in New York in 2020
… Identity thefts in New York surged during the pandemic with more than 67,000 … a decade earlier, according to a report released today by New York State Comptroller Thomas P. DiNapoli. The New York …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020XII.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 … rather than an employee, disadvantages the worker in that: For income tax purposes, the worker may be required to report payments received for his or her services as a self-employed individual, which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeModel Code of Ethics for Local Governments - Frequently Asked Questions
… phone to call his or her child’s school when there is a health issue? No. The Model Code (Section 12) recognizes the …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … the village did not send invoices to the three towns for unpaid ambulance bills and administrative billing fees. … As a result, the village is owed more than $1 million for ambulance services. Village of Nissequogue – Information …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1868
… of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign for the 2021 … Employees All employees are affected. Effective Dates Payroll deductions for the 2021 SEFA Campaign will begin Administration paychecks dated January 6, 2021 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1868-2021-state-employees-federated-appeal-sefa-campaignComptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… NEW YORK – Attorney General Eric Schneiderman, Comptroller Thomas … Hartunian today announced the arrest and indictment of New York State Assemblyman William Scarborough for allegedly … which is led by Chief Dominick Zarrella. Forensic auditor Jason Blair and legal analyst Sara Pogorzelski provided …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-new