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State Agencies Bulletin No. 1613

… Purpose To provide agencies with instructions for processing taxable … File. To report the taxable amount through Time Entry, use the Earnings Code EDA and enter the following information … governing educational assistance benefits and describing how the educational assistance amount will be displayed on …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1613-educational-assistance-benefits

XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures

… over authorized access to agency-controlled systems in the form of operator identification and passwords. Voucher … process, including specific segment(s) or focus area(s) in the subsequent section, Internal Controls Assessment ; … of the payment process that takes place at the agency. In cases where an agency head oversees more than one agency, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-process

Oversight of Hazardous Materials and Waste

… Purpose To determine if SUNY institutions have developed adequate controls to effectively safeguard campus communities against hazardous …

https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-waste

Opinion 99-9

… continuing legal education tuition for municipal attorney) PUBLIC OFFICERS AND EMPLOYEES -- Conferences and Training … a "conference" is defined as a convention, conference or school conducted for the betterment of any municipality …

https://www.osc.ny.gov/legal-opinions/opinion-99-9

Former Fire Co. Treasurer Admits Stealing $24K

… Philip C. Povero and Ontario County District Attorney James Ritts on the case. Wharton, 54, of Manchester, stole … working with Sheriff Philip Povero and District Attorney James Ritts, these funds will be repaid." Wharton must … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …

https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24k

Bethpage Union Free School District – Leave Accruals (2015M-100)

… November 30, 2014. Background The Bethpage Union Free School District is located in the Town of Oyster Bay, Nassau … or processing these payouts. At the beginning of each school year, the clerk performed a manual process to carry …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100

Orange County Probation Department – Restitution Payments (S9-20-1)

… officials enforced restitution orders, notified the court when a probationer violated the court order and … reasonable efforts to locate victims promptly. 19 of the 29 restitution orders reviewed had uncollected payments …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1

Wyoming County Probation Department – Restitution Payments (S9-20-4)

… report - pdf ] Audit Objective Determine whether the Wyoming County (County) Probation Department (Department) … to enforce and monitor restitution obligations. Six of the 24 restitution orders reviewed had uncollected … and procedures. County officials disagreed with some of our findings and recommendations. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4

Violating the Terms of a DRO – Divorce and Your Benefits

… payment option and name the ex-spouse as beneficiary, the terms of that DRO will supersede any other designation. Problems can occur when a DRO is not on file at the time of a member’s retirement. If the member elects an option or …

https://www.osc.ny.gov/retirement/members/divorce/violating-terms-dro

Opinion 2007-4

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments under …

https://www.osc.ny.gov/legal-opinions/opinion-2007-4

Opinion 2005-1

… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (retention of by … amount to the service provider above the amount set forth in the service contract, but only in exchange for additional consideration to be provided by …

https://www.osc.ny.gov/legal-opinions/opinion-2005-1

DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow

… New York City’s adopted $119.7 billion fiscal year (FY) 2026 …

https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-grow

Comptroller DiNapoli Releases Municipal Audits

… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits

Rescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)

… 24, 2013. Background The Rescue Fire Company is located in the City of North Tonawanda, in Niagara County. The Board of Directors consists of the … officials, the bar committee chairman produced $10,505 in cash at the Company meeting held that evening. Company …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250

SUNY Bulletin No. SU-251

… to request these changes under Education Law Article 8C. In addition, the original 403(b) IRS regulations set a … monitored by the company providing the investment product.In 2009 the IRS amended the regulations indicating Plan … biweekly deferral election submitted by SUNY for 2017 in the Flat/Addl Amount field. The maximum contribution …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferred

DiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records

… chose to abuse this power and steal from the organization. My thanks to the Steuben County District Attorney’s Office …

https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-records

DiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds

… Bidding Group 1 to J.P. Morgan Securities LLC with a true interest cost bid of 1.950864 percent; Bidding Group 2 to J.P. Morgan Securities LLC with a true interest cost bid of 2.412717 percent; and Bidding Group 3 to Morgan Stanley & Co. LLC with a true interest cost bid of 3.034202 percent. A summary of …

https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bonds

Rockland County – Budget Review (B22-6-9)

… the significant revenue and expenditure projections in the County’s proposed budget for the 2023 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … general fund as of December 31, 2012. Additionally, New York State Local Finance Law Section 10.10 requires all …

https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9