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DiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… Erickson was terminated from her $35,000-a-year post by the village in April 2018. "Little by little, Ms. … grand larceny, false filing and official misconduct. She is due back in court on Jan. 9 for sentencing. Since taking …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesDiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… in 2012, according to a report released today by State Comptroller Thomas P. DiNapoli . The jobs comprised … 2007 to 2012, the number of nonprofit organizations grew by 2 percent in New York state on an average annual basis … human services maximize the potential of all New Yorkers. By investing in this workforce, which is predominately …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizationsDiNapoli Says State Opioid Treatment Programs Need Better Coordination
… providers. This audit is part of a broader initiative by the State Comptroller's office to look at opioid use across New York state. Auditors, in a series of reports, will be looking …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationDiNapoli Statement on Executive Budget Proposal
… York state on better fiscal footing, reduce the structural budget imbalance and hold the line on spending. With today’s budget proposal, Governor Cuomo has provided a good starting … weeks, my office will thoroughly review the Executive Budget and the impact on out-years and provide a detailed …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalDiNapoli: Too Many Subway Stations Need Repairs
… Too many New York City subway stations are in disrepair and New York City Transit’s repair program is … Comptroller Thomas P. DiNapoli. Only 51 of the city’s 468 stations were free of defects, and just 1-in-4 had most or … Too many New York City subway stations are in disrepair and New York City Transits repair …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsAbout Statement No. 68 – Governmental Accounting Standards Board
… employers participating in state and local government pension plans to report their proportionate share of the collective Net Pension Liability in their financial statements, as well as … employers participating in state and local government pension plans to report their proportionate share of the …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68DiNapoli Announces Latest Fiscal Stress Scores
… stress designation, the same as a year ago, according to a report released today by State Comptroller Thomas P. … of local governments designated in fiscal stress fell to historically low levels over the past two years,” DiNapoli … time, an increasing number of municipalities have failed to file required financial data with my office, diminishing …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresUnified Court System Bulletin No. UCS-347
… Employees: All NYS Unified Court System (UCS) employees in Negotiating Units SY, SR, S9, DR, F8, G9, 86, and 87 who … allowance or maintenance allowance to all eligible members in June and December. In addition, consistent with prior practice, the negotiated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-347-december-2024-uniform-and-equipment-uniform-allowance-andDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… are shameful," said DiNapoli. "Management showed contempt for the neediest applicants and seemingly gave preferential treatment to others. For years, the authority has not operated in a fair and … a consistently high vacancy rate (33 percent vacancy rate for senior housing and 9 percent for non-senior housing as of …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up)
… service limits (such as one clinic that billed 41 dental exams for one recipient over three years when the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessServen Volunteer Fire Company – Board Oversight (2024M-97)
… Objective Determine whether the Serven Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of Company operations to ensure financial activities were … Determine whether the Serven Volunteer Fire Company Inc Company Board of Directors Board provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Opinion 90-63
… -- Appropriations and Expenditures (recognition dinner for volunteers); (holding party for senior citizens) MUNICIPAL FUNDS -- Appropriations and … Whether a public library may fund a holiday party either for a group of senior citizens who provide volunteer services …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 90-6
… Social Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and … social services district may not accept a corporate grant for the purpose of providing day care services pursuant to … a corporate grant to furnish, carpet and provide toys for a day care room on the condition that the room be named …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… [read complete report - pdf] Audit Objective Did Pine Plains Central School District (District) officials identify, report and implement needed remediation to reduce lead … (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… [read complete report – pdf] Audit Objective Did Ravena Coeymans Selkirk … Central School District (District) officials identify, report and implement needed remediation to reduce lead … (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andOpinion 90-50
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS … of Transportation (DOT) performs highway construction on their behalf pursuant to subdivision 27 of section 10 of … (i) documentation that the person approving the project on behalf of the municipality has the authority to do so; and …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Other Bulletin No. 82
… Fund of OSC’s automatic processing of the April 2025 SCF CSEA Salary Increase and provide instructions for … a salary increase of three percent (3.00%) for fiscal year 2025-2026 for all eligible employees. Effective Dates: The April 2025 SCF CSEA Salary Increase will be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-82-april-2025-state-university-construction-fund-scf-civilOpinion 89-1
… employee's accumulated leave time into cash upon death in service) -- Leave time generally (authority to convert into … a town may pay to the surviving spouse of a deceased town highway department employee, who died while in service, the … is a copy of the current contract between the town and its highway department employees which, among other things, …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Dynamic Center Inc. – Compliance With the Reimbursable Cost Manual
… and personal expenses such as personal laundry and phone service costs. We identified several record-keeping …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manualOpinion 92-29
… (applicability of General Municipal Law, §207-m to salary of deputy police commissioner); (salary of individual filling vacancy in office of police … (applicability of General Municipal Law, §207-m to salary of deputy commissioner); (salary of individual filling …
https://www.osc.ny.gov/legal-opinions/opinion-92-29