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State Agencies Bulletin No. 2207
… LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-april-2022-retroactive-200-salary-increase-and-april-2023-retroactiveTown of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… The annual financial reports (known as AUDs) and tax cap forms were not filed, as required. As a result, the Board was … Supervisor’s records and reports. File AUDs and tax cap forms in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Town of Perth – Supervisor’s Records and Reports (2024M-149)
… complete report - pdf] Audit Objective Determine whether the Town of Perth (Town) Supervisor (Supervisor) maintained … and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key Findings The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… governed by its charter and State and local laws. The City Council (Council) comprises an elected Mayor and eight elected … responsible for maintaining the City’s accounting records. Results of Review Based on our limited procedures, the City …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fNorth Amityville Fire Company – Audit Follow-Up (2022M-163-F)
… Fire Company’s (Company) progress, as of June 2024, in implementing our recommendations in the audit report released in April 2023. Background The Company provides fire … Amityville Fire Companys Company progress as of June 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-fLivonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… Fire District’s (District) progress, as of September 2024, in implementing our recommendations in the audit report released in September 2021. Background The District is located in … Fire Districts District progress as of September 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fFormer Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… the PFD. According to documents filed in court, MELIN, a chiropractor, was elected treasurer of the PFD in 2013. From …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseDiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… to charitable contributions and homeownership. The federal deduction for state and local taxes, which has been part of … tax plan includes a proposal to double the standard deduction, which was first enacted in 1944 to … As of 2017, the standard deduction is $12,700 for married, joint filers; $9,350 for heads of households; and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersDiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… Assistant United States Attorneys Olga Zverovich, James McMahon, Andrew Dember, Maurene Comey, Michael Maimin, and Lauren …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementDiNapoli Releases July State Cash Report
… "Tax collections are well below initial projections, and the Division of the Budget has made adjustments,” … said. “We still have eight months left in the fiscal year, and the state must be prepared to take action if necessary.” Through the first four months of …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-releases-july-state-cash-reportOpinion 88-8
… also the president and chief stockholder of an automotive dealership would have a conflict of interest if fire district … You ask if a fire district may engage a local automotive dealership to service its vehicles if a member of the board … is the president and chief stockholder of the automotive dealership and abstains from voting with respect to any …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Opinion 92-21
… in criminal cases (Hon. Frank C. Moore, Memorandum to the Gov. Thomas E. Dewey, re: Senate Patro. 141, Pr. 141, …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 92-30
… of not-for-profit agencies) -- Exceptions (contracts with not-for-profit agencies) GENERAL MUNICIPAL LAW, §§801, … serving as members of boards of not-for-profit agencies with which the county contracts since such a prohibition would be inconsistent with General Municipal Law, §802(1)(f), but may prohibit …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 93-15
… municipality as custodian for the library (1986 Opns St Comp No. 86-54, p 86), unless the library board has … officers and employees of the sponsoring municipality or school district (see, e.g., General Municipal Law, §800[5], … library information concerning such funds. March 18, 1993 Michael J. Moran, Supervisor Town of Gardiner …
https://www.osc.ny.gov/legal-opinions/opinion-93-15State Comptroller DiNapoli Statement on Enacted State Budget
… It is welcome news that the Governor and the Legislature have completed work on the 2017-18 state budget. The agreement provides new … It is welcome news that the Governor and the Legislature have completed work on the 201718 state budget The agreement provides new funding …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-statement-enacted-state-budgetDiNapoli: Former Hannibal Fire Chief and Father Arrested
… and the New York State Police today announced the arrest of former Hannibal Fire Chief Chris Emmons for allegedly … all for personal gain. I applaud the diligent work of our members and our partners at the State Comptroller’s … these bad actors accountable and bringing a measure of justice for the victims.” Chris Emmons had previously …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedDiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds
… arrest of the long-time superintendent of the Utica City School District (UCSD) Bruce Karam and the former Utica Mayor and UCSD School Board President Louis LaPolla for allegedly using … taxpayer funds to pay for political campaigns and a non-school related fundraiser. “The diversion of funds meant to …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayorIII.2 SFS Policies – III. Statewide Financial System (SFS)
… To prescribe such methods of accounting as are necessary for the performance of the foregoing duties.” Guide to … to prescribe such methods of accounting as are necessary for the performance of the foregoing duties …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesII.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesDiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… making the state’s revenue picture uncertain,” DiNapoli said. “The state has not seen the level of growth needed to …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-year