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Brighter Choice Charter School for Boys - Payroll (2018M-139)
… who were paid $123,754 over four payroll periods during the audit period. 1 We reviewed the gross pay calculations of these employees to determine whether salaries and pay … and properly authorized. There were no recommendations as a result of this audit. 1 These employees were paid $1.3 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Town of Rotterdam – Water Rents (2016M-347)
… Purpose of Audit The purpose of our audit was to review the Town’s water rent billing and collection procedures for … The purpose of our audit was to review the Towns water rent billing and collection …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… The Town Supervisor did not adequately segregate payroll duties or establish sufficient compensating controls. … employees’ time records. Segregate the duties over the payroll process. …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… Objective To determine the extent of implementation of the four … residents and provides support, supervision, and guidance to local departments of social services (Local Districts), … of the State. Local Districts' annual claims submission to OTDA for homeless housing was $2 billion or more for …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followArkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, damaged … activities. Furthermore, the company has an increased risk of theft, waste and abuse of company's resources. From January 1, 2024, through July …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1SUNY Bulletin No. SU-357
… portion of a scholarship paid to a nonresident alien which does not constitute a qualified scholarship (i.e. … in a SCL company no action is required. If the student does not have a record in PayServ, the agency must process a … record has been created and terminated. If the student does not have a valid Social Security Number (SSN), the SSN …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-357-suny-nra-sevis-fee-reimbursementSelected Employee Travel Expenses
… regulations and is free from fraud, waste, and abuse. The audit covered the period April 1, 2008 through March 31, … we audited travel expenses for the highest-cost travelers in the State. These travelers incurred over $100,000 in travel expenses during …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesState Comptroller DiNapoli Statement on Impact of a Late State Budget
… that get paper checks or have payments set up on direct withdrawal, I urge them to be mindful of the impact of a late …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetDivision of Housing and Community Renewal Bulletin No. DH-105
… higher grade or will receive a percentage increase in base pay determined as indicated below, whichever results in a … employees eligible to receive a Geographic Differential (GEO) whose promotion salary exceeds job rate, the amount of GEO Pay the employee is eligible to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-105-calculating-base-salary-employees-district-council-37Opinion 93-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the town should petition the county legislative board to validate the towns failure to …
https://www.osc.ny.gov/legal-opinions/opinion-93-5DiNapoli: Tax Cap Nears Two Percent for 2018
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 1.84 percent for the 2018 fiscal year, according to State Comptroller … Property tax levy growth for local governments with fiscal years that close on Dec 31 …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018XII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… invoice field of the voucher, the agency must enter the full PCard billing account number followed by the two - digit … invoice field of the voucher, the agency must enter the full TCard billing account number followed by the two - digit … invoice field of the voucher, the agency must enter the full NET-Card billing account number followed by the two - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesState Agencies Bulletin No. 2272
… introduce a new Agency AC230 Worksheet for completion of Form AC230, Worksheet for Paycheck Reversal. Affected … an overpayment are impacted by this bulletin. Background: Form AC230, Worksheet for Paycheck Reversal, is used to return salary checks for a full or partial refund for employees who are not entitled due …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangePurchasing and Procurement Practices (Follow-Up)
… Franchise Agreement (Agreement), NYRA entered into a bankruptcy settlement agreement conveying all rights, titles, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… The former treasurer of the Bolivar Volunteer Fire Department was charged today in the alleged theft of more than $11,000 from the fire department over several … to the Comptroller’s fraud hotline. Amy Olmstead, 47, of Bolivar, in Allegany County, is accused of forging and …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsVI.2.B Policies/Laws – VI. Budgets
… Full Segregations Effective October 1, 2015, all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsEligibility, the Benefit and Filing – State Correction Officers and Security Hospital Treatment Assistants Plan
… for ERS Tiers 3 5 and 6 under Article 14CO Eligibility the Benefit and Filing …
https://www.osc.ny.gov/retirement/publications/1526/eligibility-benefit-and-filingOpinion 92-25
… Laws of 1960. The legislative history in the Governor's bill jacket of chapter 220 of the Laws of 1960 indicates that the bill was intended to clarify the chain of command at the time … As to the particular nature of interference which the bill was intended to address, memoranda in the bill jacket …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Auditors
… operations are run efficiently and effectively for the benefit of all New Yorkers. Auditors/Examiners use … aspect of our lives, including public health, education, the environment, State and local government budgets, and more. If you want to have a direct positive impact on the lives of others, review qualifications below and apply. …
https://www.osc.ny.gov/jobs/auditorsDiNapoli and Ulster Co. DA Nneji: Owner of Ulster Co. Medical Transportation Company Pleads Guilty to Stealing $1.1 Million in Medicaid Fraud Scheme
… in here and working collaboratively with us, permitting me to designate one of his attorneys as assistant district …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-ulster-co-da-nneji-owner-ulster-co-medical-transportation-company-pleads-guilty-stealing