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West Hill Fire District No. 3 – Financial Condition (2014M-160)
… audit was to examine the District’s financial condition for the period January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and serves approximately 700 … GML, including voter approval requirements. If the reserve is no longer needed, the Board should consider transferring …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160State Agencies Bulletin No. 1677
… October 19, 2018 October 11, 2018 October 17, 2018 October 26, 2018 October 25, 2018 October 31, 2018 November 9, 2018 November 8, 2018 November 14, 2018 November 23, 2018 November …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1677-schedule-submitting-2018-year-end-returned-checksOperational Advisory No. 27
… Budget Dates Guidance: Effective April 1, 2017, the Office of the State Comptroller will be changing the policy regarding the use of Accounting Date in the Statewide Financial System (SFS). … advisory issued on December 1, 2016. The definition of Accounting Date, as defined in the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationState Agencies Bulletin No. 1601
… notify agencies of the 2017 Year End processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background To maintain the … of AC-230 processing and ensure accuracy of W-2 reporting for 2017, agencies must submit AC-230s to OSC in accordance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1601-schedule-submitting-2017-year-end-returned-checksRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… in Rochester, New York, is an SED-approved provider of preschool special education services. During the 2013-14 … the State, in turn, reimburses the county 59.5 percent of the preschool special education tuition it pays. SED sets … to RCN’s tuition reimbursement rates. Remind RCN officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… personal service costs, which consisted of $15,813 that was not related to the SEIT program, $3,678 that was not sufficiently supported, and $2,716 that was otherwise not allowed; and $6,745 in personal service …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … did not develop reasonable budgets or effectively manage the district's financial condition to ensure that the …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsState Police Bulletin No. SP-43
… To notify the Division of State Police of the procedure for processing the Education Payment. Affected Employees … Bargaining Unit 62 Payment Date Payments may be submitted for check dated 6/20/01 Contract Provisions and Eligibility … Criteria Chapters 8, 9, & 10 of the laws of 2001, provides for an annual lump sum Education Payment for members in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-43-education-payment-employees-represented-police-benevolent-associationSelected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York … Recommendations Ensure each employee's official station is established in compliance with State travel rules and is in the best interest of the State. Work with the …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesChild Care Licensing and Inspection
… are in compliance with applicable laws and are safe for children. Our audit covered the period January 1, 2012 through May 9, 2014. Background The Office's mission is to promote the well-being and safety of the State's … The Office's Division of Child Care Services (Division) is responsible for overseeing child care services in the …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionGovernment-Wide Financial Data – 2023 Financial Condition Report
… record revenues and expenses when the earnings process is complete (full accrual basis), as opposed to when they are … The 2023 year over year increase in net position is most notably related to increased tax revenue resulting … Program revenues include: Charges to customers or others for services related to the program; Grants and contributions …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataSUNY Bulletin No. SU-320
… Purpose: The purpose of this bulletin is to provide agencies with instructions for the new create and update process for 403(b) after-tax … > Enroll In Benefits > Savings Plans). If the employee is already enrolled in a Savings Plan, a row must be added …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-320-updates-processing-suny-403b-roth-after-tax-deductionsCUNY Bulletin No. CU-729
… Purpose: The purpose of this bulletin is to provide agencies with instructions for the new create and update process for 403(b) after-tax … > Enroll In Benefits > Savings Plans). If the employee is already enrolled in a Savings Plan, a row must be added …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-729-updates-processing-cuny-403b-after-tax-deductionsVillage of Oxford – Justice Court Operations (2013M-219)
… errors and irregularities, from adjudicating traffic tickets to recording, collection and deposit and in reporting … period but not deposited or remitted to the JCF. Over 903 tickets with outstanding fees on record at the DMV were not … bring the records and reports up-to- date. Properly record tickets issued and moneys received and deposited to ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219DiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… State Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, of Buffalo, was prosecuted by Erie County District Attorney … in Erie County Court to five years probation, 100 hours of community service and $18,229 in restitution, which he … degree, a class E felony. “Mr. Rodriguez took advantage of lax supervision to scam taxpayers and pocket money he did …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianState Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… District Attorney Walsh announced that Ricardy Cesar of Middletown NY has been charged with Grand Larceny …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesState Agencies Bulletin No. 1770
… Processing Dates Paychecks issued prior to September 26, 2019 are due immediately. Pay Checks Issued On Must be … 2019 October 25, 2019 October 24, 2019 October 30, 2019 November 8, 2019 November 7, 2019 November 13, 2019 November 22, 2019 November …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1770-schedule-submitting-2019-year-end-returned-checksDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… that value was revised upward to $273.1 billion.) “Market volatility has been pronounced in the first half of … management and long-term approach has weathered previous market ups and downs and remains well-positioned to provide …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25Former Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… State Police Superintendent Steven G. James announced the arrest of the former Captain of the Town of Moriah Ambulance … for their perseverance and dedicated work that led to this arrest.” Michael Moran, 57, served as Captain of the Town of … State Police Superintendent Steven G James announced the arrest of the former Captain of the Town of Moriah Ambulance …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… occurred. See Appendix B for the Town and Village boundary map. The report includes two recommendations that, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62