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Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… not provide adequate oversight of financial operations. In addition, our previous audit report, Caledonia Fire … $211,917. Adopt: Written financial policies to establish a system of internal controls that ensure oversight of … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mUnified Court System Bulletin No. UCS-355
… change to the pensionability of the Uniform Blazer Allowance Payments. Affected Employees: NYS Unified Court … of the State of New York, provides for a maintenance allowance to all eligible members in June and December. … Description UCS Blazer Non Pen and UCS Uniform Blazer Allowance and the amount paid will appear on the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-355-2025-ucs-blazer-pensionability-changeMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… Board of Fire Commissioners (Board) pay Advanced Life Support (ALS) employees only the amounts to which they were …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153DiNapoli: Former Riverside Treasurer Embezzles $80K
… and cheated village taxpayers,” said DiNapoli. “Too often my office finds public funds that have gone missing because … Steuben County District Attorney Baker for working with my staff to hold this individual responsible for her …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kOpinion 89-6
… -- Distribution of (fines imposed by a court of record) JUDICIARY LAW, §§791, 796; PENAL LAW, §190.60: A fine imposed … should remain with the locality. Article 20 of the Judiciary Law (§§790, et seq .) governs the collection of … the collection of a fine has been "otherwise made by law" (Judiciary Law, §796). Our research has determined that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Opinion 88-72
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. SEWER DISTRICTS -- Establishment (of town district within county district) COUNTY LAW, §250; … Concerning the formation of a town sewer district within the boundaries of an existing …
https://www.osc.ny.gov/legal-opinions/opinion-88-72State Will Save Millions After Audit Uncovers Unnecessary Medicaid Transportation Costs
… over the next five years as the result of actions taken by the state Department of Health (DOH) after an audit found it had incorrectly paid contractors for transportation … it shouldn't have, according to a report released today by State Comptroller Thomas P. DiNapoli. "Thanks to the work …
https://www.osc.ny.gov/press/releases/2017/12/state-will-save-millions-after-audit-uncovers-unnecessary-medicaid-transportation-costsNYS Comptroller DiNapoli: ExxonMobil Agrees to Assess Impacts of Climate Change
… Thomas P. DiNapoli today announced that ExxonMobil has agreed to implement the shareholder request that the … State Comptroller Thomas P. DiNapoli. "I am pleased Exxon has agreed to undertake this important analysis. Climate … risks associated with that 2-degree scenario. While Exxon has previously recognized that changing regulations could …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-exxonmobil-agrees-assess-impacts-climate-changeOpinion 92-53
… 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 all of the cities …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Opinion 99-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER … that program assets be held in trust); (provision of death benefits to volunteer firefighters who have not earned … of the program" (emphasis supplied). Therefore, based on the express statutory language of section 217(j), it is …
https://www.osc.ny.gov/legal-opinions/opinion-99-1County of Oneida – County Clerk (2025M-110)
… Oneida County (County) Clerk (Clerk) properly collect and deposit funds, and remit funds in an accurate and timely … Understanding the Audit Area A county clerk must collect, deposit, and remit funds accurately and in a timely manner to … the Oneida County County Clerk Clerk properly collect and deposit funds and remit funds in an accurate and timely manner …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Spencerport Central School District – Employee Benefits (2025M-65)
… payments to employees for a retirement incentive or all or a portion of their earned but unused leave time when the employee retires or otherwise leaves district employment. Some employees are …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… Brown pleaded guilty in May. She was sentenced before Judge Tatiana Coffinger in Essex County Court, who ordered …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionAutomated Phone Service
… Below is a list of the phone menu options available to NYSLRS retirees. Many of the … correspond to the numbers you will need to press on your phone for information. In most cases, if you are a retiree or … and general retirement information quickly and easily by phone with the NYSLRS automated phone service …
https://www.osc.ny.gov/retirement/retirees/automated-phone-serviceMental Health Education, Supports, and Services in Schools (Follow-Up)
… five recommendations included in our initial audit report, Mental Health Education, Supports, and Services in Schools (Report 2020-N-7 ). About the Program … charter schools). DOE recognizes the importance of mental health well-being in the school setting, stating on …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followDiNapoli: CDTA Overtime Expenses and Ridership Growing
… payments accounted for 20 percent of the authority’s total employee compensation in the 2015 fiscal year, more than twice the proportion of other upstate … DiNapoli said. “After a dip in 2010, the authority’s total ridership has been increasing. While overtime costs …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingComptroller DiNapoli And A.G. Schneiderman Announce Sentencing of New Jersey Woman in Theft of More Than $162,000 in New York State Pension Benefits
… Eric T. Schneiderman today announced the sentencing of Linda Miller, 58, of Englewood, N.J., to six months in jail … the New York State and Local Employees Retirement System. Linda Miller continued to cash her mother Josephine Miller's … benefits until 2012, despite her mother's death in 2006. Linda Miller pleaded guilty in July 2015 to 3rd degree Grand …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-new-jersey-woman-theft-more-162000-newXI.6.B Quick Contracting – Construction – XI. Procurement and Contract Management
… To participate in the Office of the State Comptroller’s (OSC) Quick Contracting Program for construction contracts, … meets certain minimum requirements, including: The award was competitively bid. The procurement was publicly … current NYS Worker’s Compensation and Disability Insurance coverage Additional documentation, as required Process and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6b-quick-contracting-constructionCity of Troy – Budget Review (B21-5-10)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … general fund for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all … are outstanding. Key Findings The significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10V.2 Governance – V. Chart of Accounts (COA) Governance
… centrally for both SW and agency-specific configuration request for changes as follows: Standardized policies, … approve, and obtain final sign-off (from OSC and DOB). Approval Path for SFS COA Value and KK Change Requests: COA … Needed Field/Chartfield Requires COA Governance Workgroup Approval Additional Request Information New Values Changes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governance