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Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… of misappropriated funds from the Company’s insurance provider and consult with legal counsel regarding other …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59CUNY Bulletin No. CU-302
… Code 582 Background An employee’s Social Security and/or Medicare tax deficiency can originate from an erroneous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582State Comptroller DiNapoli Releases Annual IDA Report
… to ensure that these investments yield positive results for their residents and deliver on the job creation, … This reflects 6,639 fewer jobs, but the median salary for these jobs increased slightly – from $40,000 in FYE 2023 … a decrease of 9.9% from FYE 2023. Total tax exemptions for IDA projects were nearly $2.1 billion, up 5.2% ($101 …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-annual-ida-reportSandy Creek Central School District – Cafeteria Operations (2016M-354)
… July 1, 2015 through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and Williamstown … Sandy Creek Central School District Cafeteria Operations 2016M354 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Elwood Union Free School District – Electronic Transfers (2014M-133)
… evaluate the District’s controls over electronic transfers for the period July 1, 2012 through August 31, 2013. … students and 375 employees. The District’s expenditures for the 2012-13 fiscal year were $53,282,835. Key Findings … The District did not have a written confirmation for 47 of 98 transfers processed, totaling $12.8 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Opinion 89-17
… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Reserve Fund (authority … a reserve fund for the payment of judgments and claims in tax certiorari proceedings without voter approval. 1984 … whether 1984 Opns St Comp No. 84-32, p 40 is still valid in light of the enactment of chapter 588 of the Laws of 1988. …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Opinion 91-7
… in which district may contract for provision of) FIRE PROTECTION DISTRICTS -- Ambulance Service (by fire department other than the one providing fire protection) TOWNS -- Ambulance Service (authority to contract … LAW, §209-b; TOWN LAW, §184: A town, on behalf of a fire protection district, may contract with the fire department or …
https://www.osc.ny.gov/legal-opinions/opinion-91-7State Agencies Bulletin No. 1977
… Purpose The purpose of this bulletin is to provide agencies with instructions to … 31, 2012. This legislation authorized the creation of a new Tier 6 pension plan including a VDC plan. ( See Payroll … from all PayServ job records, as well as agencies not in PayServ. Employee Contribution Rates: Wages Contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcOpinion 92-20
… a town may impose a license fee on concerts which take place during the running of a county fair on the fairgrounds. … also utilized as a speedway, and for concerts which take place on a regular basis during the summer. You state that … of exhibitions, performances or entertainments in any place within the town" (Town Law, §136[3]; see also Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Cuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… of financial operations helps ensure transactions are properly recorded and supported with documentation, bills are paid on time, and funds are safeguarded and available for equipment, training and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightComptroller DiNapoli Releases Municipal Audits
… (Cayuga County) The treasurer performs virtually all of the village’s financial operations without board oversight. The treasurer performs all aspects of processing payroll including adding and …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2224
… Change/CRT (Chg Rate) if the Comp Rate Code is HRY for all subsequent rows provided the employee remains in an … review after the automatic increases have been processed. All reports will be sorted by Department ID, then by employee … – Mass Salary Increase Report This report identifies all employees who received the automatic April 2024 CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2224-april-2024-civil-service-employees-association-csea-3-salary-increaseVendRep System Guide for Agency Users
… System The VendRep System is a web-based application for the creation, completion, certification, and review of … Questionnaires by the vendor, which are available for review by authorized New York State Contracting Entity … an organization and only allows the user to complete tasks for which they have the authority. Roles are initially …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-agency-usersDiNapoli: Post-Pandemic Unemployment in NYC Persists for Some Demographic Groups
… The December unemployment rate in New York City remained higher than pre-pandemic levels for … women, people without children, native-born and those with a college education are more likely to face higher … may be needed to fuel stronger and more broad-based workforce participation.” The city’s unemployment rate of …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-post-pandemic-unemployment-nyc-persists-some-demographic-groupsPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation’s largest public sector … of NYSHIP’s members, at an annual cost of $8.4 billion. Civil Service contracts with UnitedHealthcare (United) to … Insurance Program administered by the State Department of Civil Service is one of the nations largest public sector …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Avenue Housing Company (Brooklyn), Cathedral Parkway Towers (Manhattan), Findlay House (Bronx), and Jamie Towers (Bronx). The objective of our initial audit, issued in …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followThe Economic Impact of the Great Outdoors
… ranging from Niagara Falls to the Adirondacks and Catskill mountains, from the Finger Lakes to the beaches and shores of …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsDiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… New York State Comptroller Thomas P. DiNapoli and Nassau County District Attorney Anne T. Donnelly … announced a Syosset man was sentenced today to up to ten-and-a-half years in prison for his role in a $12 million … nearly 50 victims—many of them seniors—between 2015 and 2017. Matthew Eckstein, 52, pleaded guilty on Feb. 8, …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-schemeOpinion 89-49
… This opinion represents the views of the Office of the State Comptroller at the time it was … named fiduciary, a fee is properly charged pursuant to SCPA, §2402(7), based on the value of the subject matter … Procedure Act (SCPA) based on the value of unadministered estate assets when a proceeding is brought for the …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 97-10
… General Municipal Law, §109-b[1][d], as added by L 1991, ch 413, §35). The 1994 amendment to section 109-b, however, … of an earlier version of section 109-b (L 1979, ch 699, as amended by L 1983, ch 704) which also had authorized installment purchase …
https://www.osc.ny.gov/legal-opinions/opinion-97-10