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DiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… swindling $127,723.84 from the South Warren Snowmobile Club (SWSC). McLain was charged with Grand Larceny in the … served as the SWSC Treasurer from 1999 to early 2020. The club receives funding from various public sources: Warren … himself and to cash. He used SWSC money to pay for Lions Club expenses, paid his personal credit card balances in-full …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubTechnology Transfer Program and Royalty Payments
… in the transfer of technology and royalties received for intellectual property developed at SUNY campuses. The audit … requires efforts from the Research Foundation, creators of intellectual property (IP), and industry partners to … in the transfer of technology and royalties received for intellectual property developed at SUNY campuses …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-paymentsPavilion Central School District – Claims Audit (2024M-108)
… totaling approximately $1.4 million, the claims auditor should not have approved 173 claims totaling approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… system pump. For this type of fund, the authorization must state the estimated maximum cost of the specific item. Type … must have a defined "period of probable usefulness" (see New York State Local Finance Law Section 11.00). This type of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsNYC Budget Is Balanced but Risks Are Growing
… the budget are prudent.” The city added a total of 820,400 jobs between 2009 and 2018, the largest and longest job … or to narrow the projected budget gaps. The most immediate risk to the city’s finances is the potential impact of the … of uncertainty in the city’s tax projections. The largest risk to the budget remains the potential for an economic …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growingState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Merrick Union Free School District – Financial Management (Nassau County) The board and district officials did not properly manage fund balance and … may have been identified and corrected. Cayuga County – Court and Trust Funds Pursuant to a court order, certain …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… requirements to provide accurate, annual reports of its real estate holdings, and has sold several for as little as … DiNapoli found. “ESD has to be more transparent about the real estate transactions it makes,” DiNapoli said. “That should start with an accurate accounting of its real estate portfolio and better disclosure explaining the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowVillage of Hudson Falls – Information Technology (2025M-10)
… properly protected from water damage that occurred due to roof construction at the Village Hall. Weaknesses in policies, oversight and other internal …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Opinion 92-17
… SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a … within the county need not, as a matter of law, include a share of county sales tax revenues for towns. You ask whether … purposes or educational purposes all or any portion of the net collections from a county sales tax imposed pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-92-17DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… budget is currently balanced (including pre-payments) but there are significant concerns over funding from Washington … budget is currently balanced including prepayments but there are significant concerns over funding from Washington …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growCity of Yonkers – Budget Review (B24-6-6)
… $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. Chapter … as appropriated fund balance, one-time State funding and sale of property, to finance its operations. Includes … transfer tax, city and state mortgage tax, housing and buildings, parking violation bureau, hotel room and occupancy …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6DiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… had over 40,000 active EMS workers. By 2022, there were only 33,000, a decline of 17.5%. EMS agencies frequently …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesState Comptroller DiNapoli Releases Municipal & School Audits
… balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed … appropriated fund balance of $216,780 that was not needed to fund operations which contributed to the accumulation of surplus fund balance. Additionally, …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… cash balances for the town-outside-village general and highway funds continued to be reported in the town-wide … Wyoming County – Selected Financial Activities (2015M-94) The county did not demonstrate that it performed an …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2State Agencies Bulletin No. 1135
… Earnings Code Description BOT Marine Off Road Pay COM Command Payment EXD Expanded Duty Pay HZM Hazard Material … -.01923: Earnings Code Description BOT Marine Off Road Pay COM Command Payment EXD Expanded Duty Pay HZM Hazard Material …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1135-2011-2012-deficit-reduction-plan-employees-agency-police-services-unitCUNY Bulletin No. CU-810
… must be used to process the adjustment. Please refer to Payroll Bulletin No. 1893 – Reporting Adjustments to … Deductions: All general deductions for employees whose payroll status is Terminated, Retired, or Deceased will be … Indicator box is checked for rehired retirees. Please see Payroll Bulletin No. 1728 – New York Retiree Indicator for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-810-cuny-retroactive-rate-increases-locksmith-skilled-tradeUnified Court System Bulletin No. UCS-350
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2025 Location Pay, Location Pay Mid-Hudson and … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2025 Location Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increasesState Agencies Bulletin No. 1348
… Agencies should have an established process in place requiring employees to substantiate their business use … is the most restrictive and cannot be used if the fair market value exceeds set amounts in the year the vehicle was … use of chauffeur services is usually based on the fair market value of obtaining such services in the market place. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2021.3
… allows OASAS to establish a temporary overtime rate of 2.5 times the employee’s regular rate of pay for employees in … one of the following titles must be paid at a rate of 2.5 times their regular rate of pay using one of the new Time … payments for employees eligible to receive overtime at 2.5 times their regular rate of pay: New 2.5x Earns Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20213-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1986.3
… Associated Retro Code Original Earns Code C25 Covid-19 OT for Ann 2080 2.5 RC5 C72 CD2 Covid-19 OT Over 16HR 2.5 RD2 C16 CH5 Covid-19 OT Hourly/Biweekly 2.5 RO5 O19 H25 Hospital Duty OT 2.5 RD5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19863-pilot-program-establishing-temporary-overtime-rate-employees-certain