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Comptroller DiNapoli Releases School Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Central Valley School … School , Trumansburg Central School District and the Wappingers Central School District . “In an era of limited … district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsOpinion 92-53
… or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] SALES TAX -- … Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement) TAX LAW, §1262(c): In the absence of a sales tax agreement between a county and …
https://www.osc.ny.gov/legal-opinions/opinion-92-53DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… third degree as a crime of public corruption for stealing funds from the society and the town. “Bridget Brown abused the … by padding her paychecks, making ATM withdrawals and using the society’s bank account to make personal purchases. …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… of Cash Receipts and Disbursements by Account Summary of Local Assistance and Capital Projects Spending by Public … and graphic presentations Detail schedules and graphs on Local Assistance Grants, including by funding source and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsDiNapoli: Former Mechanic at State Police Garage Pleads Guilty to Felony
… State Comptroller Thomas P. DiNapoli, Madison County District Attorney William Gabor, and New York State … DiNapoli said. “With this conviction, I thank Madison County District Attorney William Gabor and the New York State … corruption and protecting taxpayer dollars.” “The Madison County D.A.’s Office prosecutes all crimes, but we look very …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-mechanic-state-police-garage-pleads-guilty-felonyDiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… New York State Comptroller Thomas P. DiNapoli, Columbia … Czajka, and the New York State Police today announced the arrest of Barbara Henry, the Village of Chatham’s former … Columbia County District Attorney Paul Czajka and the New York State Police today announced the arrest of Barbara …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageCost-Saving Ideas: Containing Employee Health Insurance Costs
… you should always look for ways to contain health insurance costs without cutting current benefit levels. … of health benefits for retirees. Self-Fund Your Health Insurance Instead of continually paying premiums to an insurance company, consider self-funding a health insurance …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsOversight of Private Career Schools
… Purpose To determine whether the State Education Department's … The New York State Education Law (Law) requires the Bureau to oversee and monitor non-degree granting private career … in New York State. The intent of these career schools is to provide graduates with technical and other skills …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsPublic School Safety – Incident Reporting and Unauthorized Student Departures
… of Education (DoE) officials accurately recorded and reported violent and disruptive incidents to the State Education Department (SED); and whether the DoE had sufficient controls to prevent and … Department of Education DoE officials accurately recorded and reported violent and disruptive incidents to the State …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresUnified Court System Bulletin No. UCS-355
… State of New York, provides for a maintenance allowance to all eligible members in June and December. Chapter 531 of … a Blazer Payment using Earnings Code UBU(UCS Blazer Non Pen) effective 05/31/2023 through the current pay period. Two … follow the Agency Actions identified in Payroll Bulletin No. 1786, Non-Negotiated and/or Undeliverable New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-355-2025-ucs-blazer-pensionability-changeCUNY Bulletin No. CU-868
… is to provide agency instructions for processing the CUNY 2026 3.125% general salary increases for New York State Nurse … 3.125% general salary increases have been authorized for 2026. Effective Dates: The 2026 general salary increases will be processed in … is to provide agency instructions for processing the CUNY 2026 3125 general salary increases for New York State Nurse …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-868-cuny-2026-3125-general-salary-increases-new-york-stateComptroller DiNapoli Releases School Audits
… . Caledonia-Mumford Central School District – Online Banking (Genesee County) Although the district’s policy indicates that it has a written online banking agreement with its bank, district officials … with the bank. They also did not adequately segregate online banking duties and did not dedicate a separate …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… (68 percent). However, the decrease was due primarily to a significant one-time expenditure for the town hall capital project, along with unbudgeted engineering and legal fees. Unrestricted fund balance of $2.7 …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 339
… submitting time entry transactions for taxable Non-Cash Merit Awards. Affected Employees M/C employees who receive Non-Cash Merit Awards that meet the following conditions: All "cash equivalent" non-cash merit awards, such as gift certificates and bus or subway …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesOpinion 96-5
… , 283 NY 373, 381 [1940]). We have construed the word to mean fees paid to public officers for services performed, …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 91-57
… moneys with those of municipal sponsor) MUNICIPAL FUNDS -- Accounting (comingling library moneys with those of municipal … annually with general taxes of the municipality or school district which established the library. That section also …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 94-26
… of article 19-A, the term municipality is defined to mean a city, town or village within New York State (General …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Management of Selected Special Revenue Funds
… Funds are raised primarily through the sale of distinctive license plates in support of the specific causes. More … begun to benefit from a voluntary $1 donation check-off on license applications. As the statutorily designated … statutes. As the following chart shows, the distinctive license plates and license application check-off box have …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsLicensing and Monitoring of Proprietary Schools
… ensure that their overall educational quality will provide students with the necessary skills to secure meaningful … school, including records they are required to maintain on site, at least once every licensure period. If the Bureau … based on the documentation schools submit, we found that staff are conducting very little to no analysis of the …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsEnforcement of Article 19-A of the Vehicle and Traffic Law
… takes adequate steps to identify motor carriers that must comply with Article 19-A of the New York State Vehicle … standards. For example, every two years bus drivers must pass: a medical examination; a practical driving test; … the driver’s knowledge of the rules of the road and must continuously maintain a safe driving record both on and …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-law