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Orange County – Court and Trust Funds (2017M-225)
… Purpose of Review The purpose of our review was to determine whether County officials have … Recommendation There were no recommendations as a result of this audit. … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Halfmoon Town Supervisor Sentenced To 12 Months In Prison
… Town Supervisor Melinda Wormuth was sentenced today to one year and one day in prison as a result of her convictions for extortion and … District Judge Gary L. Sharpe also sentenced Wormuth to serve a 1-year term of supervised release, to begin after … Town Supervisor Melinda Wormuth was sentenced today to one year and one day in prison as a result of her …
https://www.osc.ny.gov/press/releases/2015/12/halfmoon-town-supervisor-sentenced-12-months-prisonSUNY Bulletin No. SU-160
… Purpose This bulletin replaces the information in Part III, pages 5-7 of the OSC Salary Manual and provides … annual salary. However any amount payable pursuant to this section shall be included as compensation for retirement … This bulletin replaces the information in Part III pages 57 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-160-standbyon-call-pay-and-recall-pay-suny-uupSignal Maintenance, Inspection, and Testing (Follow-Up)
… Signals’ internal database. The EAM system, still under development, will capture real-time testing and maintenance …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followOpinion 91-52
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … NY2d 326, 251 NYS2d 641 and Anjac v Westchester County , Supreme Court, Westchester County, Jan. 30, 1989, Index … constitutional questions under the Commerce Clause (US Const, art 1, §8, cl. 3); the Privileges and Immunities …
https://www.osc.ny.gov/legal-opinions/opinion-91-52DiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… company was arrested for allegedly stealing over $100,000 from the company over a four-year period, State Comptroller … P. DiNapoli, Ontario County District Attorney James Ritts, and Ontario County Sheriff David Cirencione announced today. … to provide a most valuable service, the larceny of funds from the departments must be investigated and prosecuted," …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000Securities Coordinating Committee
… (SCC) was established by Executive Order of the Governor in 1977 and expanded in 1983 to coordinate the scheduling of debt offerings by the … other major debt-issuing organizations also participate in the scheduling activity of the Committee. They include: … SCC was established by Executive Order of the Governor in 1977 and expanded in 1983 to coordinate the scheduling of …
https://www.osc.ny.gov/debt/securities-coordinating-committeeDiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
… Junction, pleaded guilty to stealing more than $86,000 in tax funds collected for the use of the town of Beekman and … William Grady and the State Police for their partnership in bringing this corruption to light and helping to combat … their own gain.” Colucci pleaded guilty to Grand Larceny in the 4 th Degree and Corrupting the Government in the 3 rd …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesCollege of Fredonia – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … and regulations and is free from fraud, waste, and abuse. The audit covers the period April 1, 2008 to March 31, 2011. … To determine whether the use of travel monies by selected government employees …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesSeized Assets Program (Follow-Up)
… included in our original report, Seized Assets Program ( 2013-S-46 ). Background The mission of the New York … Interest Division of State Police: Seized Assets Program (2013-S-46) … included in our original report Seized Assets Program 2013S46 …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesPersonal Income Tax Refunds
… our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … Department processes all New York State personal income tax returns. All returns that result in refunds are subject …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsSocial Services Block Grant – Federal Funding and New York
… The Social Services Block Grant (SSBG) (Assistance Listing … provides flexible federal funding, administered through the United States Department of Health and Human Services to states and … The Social Services Block Grant SSBG Assistance Listing … provides flexible federal funding administered through the United States Department of Health and Human Services to …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-services-block-grantNew York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… who are experiencing food scarcity, at 14 percent compared to the 11 percent national rate, according to the U.S. Census Bureau’s latest Household Pulse Survey. … sometimes or often in the past week did not have enough to eat, according to the Census survey in late January and …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021Opinion 88-59
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … village justice); (retroactive payment); (salary increase for village justice) VILLAGE JUSTICE -- Acting Justice … 5-508(4), 5-520(3),(4): The salary appropriated for an acting village justice cannot be paid to the village …
https://www.osc.ny.gov/legal-opinions/opinion-88-59DiNapoli: NYC Projects Budget Surplus For 2017, But Faces Risks With Federal Budget Cuts
… City projects a surplus of $3.7 billion in fiscal year (FY) 2017, but faces the risk of losing substantial federal … billion). The city intends to transfer the surplus to FY 2018, balancing that year's budget. The city's latest financial plan shows that FY 2018 budget is balanced, but the out-year budget gaps have …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-nyc-projects-budget-surplus-2017-faces-risks-federal-budget-cutsVillage of Herkimer – Payroll (2025M-37)
… salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon separation from service, represent significant costs for the Village. For the 2024-25 fiscal year, the Village’s … Furthermore, employees were paid for overtime that, in some instances, was not adequately documented or …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Accounts Payable Advisory No. 30
… Units must charge the appropriate account code listed in the General State Charges – Claims, Awards, Judgments and Settlements category in the Guide to Financial Operations (GFO). As of January 1, … of the payments appropriate to each account code in this category, including the new interest account code. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsDiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… and the Le Roy Police Department for partnering with my office on this case.” DiNapoli’s investigation and audits … actively gambling during this time and used the money to cover his expenses. DiNapoli recommended that department and …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000Capital – 2023 Financial Condition Report
… support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its … Has Increased Over the Past Five Years* At the end of SFY 2022-23, the State reported $116.7 billion in capital assets, an increase of $4.4 billion (4 percent) from the prior year. From SFY …
https://www.osc.ny.gov/reports/finance/2023-fcr/capital