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Opinion 96-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … IMPROVEMENT DISTRICTS -- Property (use of proceeds from sale of) WATER DISTRICTS -- Property (use of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, §10: A …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 2002-13
… the members of a volunteer fire department may determine to use foreign fire insurance tax monies to make reasonable … tax monies received by a fire district treasurer may be used to pay expenses of softball, billiard and bowling … Law provide that foreign fire insurance tax monies must be paid to the treasurer or other fiscal officer of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13DiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… to 2013, he conspired with co-defendants William Rapfogel, David Cohen and others to steal from Met Council through an … conspiracy began in 1992, when Ross devised a scheme with David Cohen, the executive director of Met Council, in which …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-brokerComptroller DiNapoli Releases State Audits
… the DMV needs to improve its internal controls over manual adjustments made to the program database by ITS staff. … Port Authority of New York and New Jersey: Vehicle and Heavy Equipment Purchase Program (Follow-Up) (2014-F-2) An … procedures to ensure that the acquisition of vehicles and heavy equipment was justified. In a random sample of 75 items …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… announced the guilty plea of Herbert Friedman, former chief financial officer of the Metropolitan Council on Jewish Poverty (Met Council). Friedman pleaded … kickbacks to Cohen and Friedman, who was Met Council's chief financial officer until he left in 2009. Friedman, who …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… LI Bone and Joint accepted the $7,360 as payment-in-full and waived the $1,840 due from the member. LI Bone and … account. Because LI Bone and Joint accepted $7,360 as the full payment, United should have only paid $5,888 on the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… between New York and New Jersey, the Port Authority Bus Terminal in Manhattan, the George Washington Bridge Bus Station, and the World Trade Center (WTC). The PANYNJ has … ensure rents charged are consistent with market prices and rental properties generate optimal rental income. Implement …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceState Agencies Bulletin No. 2103
… Payment: Active on the appropriate payment effective date; and In a BU02, BU03, BU04 seasonal hourly position; and … but are not Active on the appropriate payment effective date, become eligible for the payment if they return to the … using the Earnings Code LPS : Earnings Code: LPS Effective Date: 03/31/2022 (Deptid 49xxx) 04/07/2022 (Deptid 09180) Or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2103-april-2022-csea-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 2001
… Revenue Service) tax withholding requirements for 2022 and other tax related topics. Affected Employees … are affected. Effective Dates Effective January 1, 2022 through December 31, 2022. OSC Actions OSC has updated PayServ with the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022State Agencies Bulletin No. 2018
… Payment: Active on the appropriate payment effective date; and In BU05 seasonal hourly position; and In the … but are not Active on the appropriate payment effective date, become eligible for the payment if they return to the … using the Earnings Code LPS: Earnings Code: LPS Effective Date: 03/31/2022 (Deptid 09180) 04/07/2022 (Deptid 49xxx) Or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesCUNY Bulletin No. CU-394
… CUNY Disciplinary Fine 413 NBE Tax Deferred Annuity * 414 NYT Tax Deferred Annuity * 417 HRC TDA * 419 CUNY TDA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-394-cuny-paid-parental-leave-benefitState Agencies Bulletin No. 647
… of the Civil Service Law with respect to certain employees in the Security Services Bargaining Unit represented by NYSCOPBA. Because only certain employees in the Security Services Bargaining Unit are eligible for … other increases for these arbitration eligible employees in the Security Services bargaining Unit, but does not apply …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/647-new-bargaining-unit-payroll-code-change-non-arbitration-eligibleGreat Neck Park District – Capital Assets (2025M-27)
… Did Great Neck Park District (District) officials properly record and account for capital assets? Audit Period … the total amount. Audit Summary District officials did not properly record and account for all the District’s capital … a comprehensive capital asset policy to ensure officials properly recorded and accounted for equipment. As a result, …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27Ashville Fire District – Procurement and Board Oversight (2025M-81)
… complete report – pdf] Audit Objective Did the Ashville Fire District (District) Board of Commissioners (Board) purchase equipment in accordance with New York State General Municipal Law (GML) … process used by the District to purchase a custom pumper fire truck. We included this purchase because the final …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… [read complete report – pdf] Audit Objective Did the Beekmantown Fire District No. 1 (District) Board of … account and a savings account. Audit Summary The Board did not adequately oversee the District’s financial … that were for appropriate District purposes. The Board did not: Provide oversight of the Secretary-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70State Comptroller DiNapoli Releases Municipal Audits
… that none of the claims were audited by the board. In addition, one vendor was overpaid $36,905 for snow plowing … accounting records and did not properly assess $4,330 in penalties on unpaid customer accounts. The board did not … adopt the water billing rates charged to customers. In addition, the board did not enforce 39 unpaid customer …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… on behalf of the supervisor and performed the supervisor’s payroll duties without oversight. In addition, the bookkeeper …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of Lake Luzerne – Procurement (Warren County) The board did not enforce the provisions of the town’s … found $286 was remitted for the 10-hour Italiafest and wine tasting with no record of how many people attended the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… , Warren County and the West Albany Fire District. "In today's fiscal climate, budget transparency and … accounted for and deposited timely and intact. However, driving range fees were not remitted to the town … reconciled the daily sales logs to his annual report of driving range fees. Furthermore, the director did not provide …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsInvestors Reach Settlement with Wynn Resorts
… Investors who filed suit against the officers and directors of Wynn Resorts Ltd. claiming they failed to protect the … Investors who filed suit against the officers and directors of Wynn Resorts Ltd have reached a …
https://www.osc.ny.gov/press/releases/2019/11/investors-reach-settlement-wynn-resorts