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Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million

… the United States Attorney for the Southern District of New York, Shantelle P. Kitchen, the Special Agent in … in publicly funded organizations will be held accountable when they take what they are supposed to protect. Melin took … to examine their books and expose these thefts. I thank U.S. Attorney for the Southern District Preet …

https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-his

Opinion 88-35

… This opinion represents the views of the Office of the State Comptroller at the time it was … of professional services and the physical component. (4) When a contract falls within the professional service … or vendor to provide both the physical component, (i.e., the prepackaged or canned software), and the …

https://www.osc.ny.gov/legal-opinions/opinion-88-35

Local Sales Tax Data, Reports and Resources

… Sales Tax Collections Up 3.7 Percent in the First Half of 2025 July 2025 Sales tax collections for local governments … past year’s growth lagged compared to both 2021 and 2022, when a combination of rising inflation and a surge in taxable … which reflected the peak of the economic impact to date from the COVID-19 pandemic. New York City’s steep …

https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resources

Improper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up)

… Objective To determine the extent of implementation of the three recommendations included in … for each member enrolled. Some services are excluded (i.e., carved out) from benefit packages and may be paid … in MLTC, but was retroactively enrolled at a later date. Key Findings Department officials have made some …

https://www.osc.ny.gov/state-agencies/audits/2021/08/31/improper-fee-service-payments-services-covered-managed-long-term-care-plans-follow

Outreach Events

… The goal of the Outreach Program is to increase public awareness about the New York State Comptroller’s Office of Unclaimed Funds (OUF). To achieve this goal, the … not turned over to the State as abandoned property.      Date Event Address County August 2025 August 6-17, 2025 11:00 …

https://www.osc.ny.gov/unclaimed-funds/outreach-events

State Agencies Bulletin No. 1092

… Purpose To advise agencies of the creation of a new union, Police Benevolent Association of New York … Unit 31, Agency Law Enforcement Services Effective Date(s) Paychecks dated November 9, 2011 Background On May 6, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1092-new-union-bargaining-unit-31

State Agencies Bulletin No. 1743

… and the leave was entered after the weekly processing of the Workers’ Compensation programs Affected Employees All … processing of the Workers’ Compensation programs Effective Date(s) Effective the beginning of pay periods 3L/3C, … produce a large taxable gross adjustment. This adjustment, when annualized for income tax purposes, can generate …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1743-late-reporting-workers-compensation-leave

CUNY Bulletin No. CU-377

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … Engineer, verification of the defaulted amount is required when a Job Data change (i.e. Hire, Pay Rate Change) is processed. Questions Questions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-377-international-union-operating-engineers-local-30-dues-and

Opinion 2005-6

… This opinion represents the views of the Office of the State Comptroller at the time it was … the constitutional gift and loan prohibition ( id .). When the private organization with which the town is … initially developed by the private organization that do not further proper town purposes, the town should not go …

https://www.osc.ny.gov/legal-opinions/opinion-2005-6

State Agencies Bulletin No. 1673

… with information regarding the outreach and escheatment of uncashed payroll checks issued in calendar year 2017 … and that certain payee notifications are issued. Effective Date(s) Checks with an original issue date between January 1, … in 2017 and that the funds will be sent to the NYS Office of Unclaimed Funds (OUF) on March 8, 2019. Employees can …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1673-outreach-escheatment-2017-uncashed-payroll-checks

State Agencies Bulletin No. 1595.1

… with information regarding the outreach and escheatment of uncashed payroll checks issued in calendar year 2017 … and that certain payee notifications are issued. Effective Date(s) Checks with an original issue date between January 1, … in 2017 and that the funds will be sent to the NYS Office of Unclaimed Funds (OUF) on April 22, 2019 . Employees can …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15951-outreach-escheatment-2017-uncashed-payroll-checks

VII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables

… Section 4.C – Bank Account Reporting and Reconciliations of this Guide. Reconciling your cash advance bank accounts … aids in fraud reduction and facilitates timely completion of the annual confirmation pursuant to SFL §115(6) and annual … your agency’s GLBU 'BUSINESS UNIT’ - Agency GLBU 'AS OF DATE’ – Enter March 31st of the fiscal year being confirmed …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmation

State Comptroller DiNapoli Releases Audits

… audits and examinations have been issued. City University of New York (CUNY): Time and Attendance Practices for Public … the associated risk that under- or unqualified drivers who do not meet state standards are operating buses and … not always accurately record information and made errors when tagging items. New York Power Authority: Real Property …

https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-audits

Opinion 96-6

… This opinion represents the views of the Office of the State Comptroller at the time it was … contract for insurance with an insurance brokerage firm when a member of the town board is an insurance salesman who … a result of the contract and the duties of such employment do not directly involve the procurement, preparation or …

https://www.osc.ny.gov/legal-opinions/opinion-96-6

Opinion 88-74

… This opinion represents the views of the Office of the State Comptroller at the time it was … to erect a veterans' memorial building or monument, but do not provide for contributions to a private organization. … of historic edifices. Although, as noted, these statutes do not authorize contributions to private entities, we call …

https://www.osc.ny.gov/legal-opinions/opinion-88-74

Opinion 95-12

… and investment of public funds of "local governments". For this purpose, a local government is defined to include … and 11 are applicable to deposits and investments of funds for an agency's own use and account). Section 10(2)(a) of the … to designate one or more "banks or trust companies" for the deposit of public funds, the disposition of which is …

https://www.osc.ny.gov/legal-opinions/opinion-95-12

IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants

… Federal awards. The Act mandated that the Federal Office of Management and Budget (OMB), after consultation with the … the Act and Circular A-128 mandated that grant recipients do the following: Engage an independent auditor to conduct an … level of Federal financial assistance. A Single Audit (i.e., one audit of the entire entity) performed under the Act …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984

Opinion 90-3

… This opinion represents the views of the Office of the State Comptroller at the time it was … valuations used to apportion the county real property tax. When the full valuations used to apportion the county real … value partially exempt from county taxation pursuant to (i) [RPTL, §§458, 460 and 464], and (ii) such other sections …

https://www.osc.ny.gov/legal-opinions/opinion-90-3

DiNapoli Audit: Next In Line For Mitchell-Lama Apartments Were Skipped

… over for people farther down the waiting lists because of lax oversight and poor controls, an audit by New York … as a resource of moderate- and middle-income housing. I commend HPD for taking steps to fix the problems we found … allegedly missing were not offered an available apartment. When auditors visited, they found a box labeled “postcards” …

https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-next-line-mitchell-lama-apartments-were-skipped

Unified Court System Bulletin No. UCS-280

… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2019 Prepaid Legal Service Benefit. … on the 2019 Form W-2 (Wage and Tax Statement). Effective Date Effective as of paychecks dated November 13, 2019 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-280-prepaid-legal-service-benefit-unified-court-system-ucs