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State Comptroller DiNapoli Releases Municipal Audits
… County) Auditors found the board did not always conduct a thorough audit of individual claims for non-payroll … the 2023 and 2024 Foreign Fire Insurance tax proceeds in accordance with state law and relevant case law. The … appropriations rather than the number of active members in the fire companies. Auditors determined that the fire …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2027
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 M/C LLS Payment and provide instructions … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2022 MC LLS Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2027-april-2022-managementconfidential-mc-longevity-lump-sum-lls-paymentOpinion 91-32
… CONSTITUTIONAL LAW -- Gifts and Loans (application to public benefit corporation) EMINENT DOMAIN -- Compensable … PUBLIC AUTHORITIES -- Powers and Duties (expenditures to compensate property owners for decrease in market value) … (1) The prohibition against gifts and loans does not apply to the Onondaga County Resource Recovery Agency [OCRRA], a …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Other Bulletin No. 81
… Fund with instructions for processing the April 2025 SCF CSEA LLS payment and eligibility changes due to the … Fund and CSEA which provides for payment of the 2025 Longevity Payment in April 2025 as a one-time, lump sum payment in the amount of $1,500, … Fund with instructions for processing the April 2025 SCF CSEA LLS payment and eligibility changes due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-81-april-2025-state-university-construction-fund-scf-civilState Agencies Bulletin No. 2020
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 Arbitration Eligible (BU01) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonState Agencies Bulletin No. 2129
… Determine the total hours worked between the following Evaluation Begin Date and Evaluation End Date for the applicable Pay Cycle and Pay Period Type. Pay Cycle/Pay Period Type Evaluation Begin Date Evaluation End Date Administration Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2129-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 2129.1
… Determine the total hours worked between the following Evaluation Begin Date and Evaluation End Date for the applicable Pay Cycle and Pay Period Type. Pay Cycle/Pay Period Type Evaluation Begin Date Evaluation End Date Administration Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21291-civil-service-employees-association-csea-signing-bonus-2021-2026Other Bulletin No. 85
… must be included on the General Comments page. All other employees (including employees on a Leave With Pay, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-85-october-2025-state-university-construction-fund-scf-civilOther Bulletin No. 87
… Fund with instructions for processing the April 2026 SCF CSEA LLS payment and eligibility changes due to the … Fund’s Board Resolution AD-8 authorizes the 2021-2026 Memorandum of Agreement between the State University … Fund with instructions for processing the April 2026 SCF CSEA LLS payment and eligibility changes due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-87-april-2026-state-university-construction-fund-scf-civilComptroller DiNapoli Releases School Audits
… announced his office completed audits of the Brunswick Central School District , Elwood Union Free School District , … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Brunswick … but the school does not have a firm agreement detailing what services are included. The absence of a clear and …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0DiNapoli: Former West Hurley Fire District Chief and Chairman Charged in Corruption Probe
… Comptroller Thomas P. DiNapoli and Ulster County District Attorney Holley Carnright. David Gutierrez, 52, and Michael … said. "Thanks to the joint work of my office with District Attorney Carnright, they will now be will be held … into the light and proceed with a prosecution," District Attorney Holley Carnright said. Hurley Supervisor John Perry …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-former-west-hurley-fire-district-chief-and-chairman-charged-corruption-probeComptroller DiNapoli Releases School Audits
… and the Ravena-Coeymans-Selkirk Central School District . “In an era of limited resources and increased accountability, … total of $16,348 because payments were not calculated in accordance with terms of their collective bargaining … realistic budgets based on historical or known trends. In addition, five of the district’s reserves, totaling …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Treasurer Arrested in Tupper Lake Fire Department Theft
… as he spiraled into credit card debt. "From plane fare to pizza, Mr. Brown used fire department money for his own … department," Brown said in a statement given to DiNapoli's Investigators and Chief Proulx. A 30-year department … and any others like it to the full extent of the law. It's essential for residents of this county to be able to trust …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-treasurer-arrested-tupper-lake-fire-department-theftComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … excessive reserves or appropriated additional fund balance to finance operations. In addition, the unemployment reserve … District officials did not keep their inventory list up-to-date when computers were deployed to various locations or …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1DiNapoli Releases Year-End and April Cash Reports
… accessible on his transparency website called Open Book New York …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reportsXII.6.J Paying a Refund – XII. Expenditures
… with “02”. A list of refund types and valid Vendor ID’s is included in Chapter X. Business Units needing a type … Vendor Management Unit to request a single payment vendor ID for before processing those refund payments in the SFS. … TVOH-INVC-NUM Invoice Number Return Number or Claim Number paid. T304-DEPT-CD TVOD-BUSINESS-UNIT Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… Board Accidental Death Benefit, Notice of Decision (EC-23 form). Process and Transaction Preparation: In the … Workers’ Compensation Board (WCB) Notice of Decision (EC-23 form) or WCB Notice of Award in Death Cases (EC-68 form); a letter of certification from the WCB, stating …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitComptroller DiNapoli Releases Municipal Audits
… today announced his office completed an audit of the Clifton Park-Halfmoon Fire District No. 1 , Clifton Park Volunteer Fire Department , Town of Fishkill , … their money is being spent appropriately and effectively.” Clifton Park-Halfmoon Fire District No. 1 – Length of Service …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… principal may be spent. Currently, in the Uniform System of Accounts (USA), these trusts are accounted for and … trusts. The statement eliminates the designation of expendable and nonexpendable trust funds and creates new … special revenue fund or a permanent fund. Both of these funds will use the modified accrual basis of …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… Pharmacy Payments for Recipients With Third-Party Health Insurance (Report 2021-S-20 ). About the Program The Department of Health (DOH) administers New York’s Medicaid program. Under … payment method, DOH makes Medicaid payments directly to health care providers for services rendered to Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-follow