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DiNapoli: Former Wallkill Fire District Chair Pleads Guilty in $240,000 Theft
… The former chairman of the Wallkill Fire District’s Board of Fire Commissioners pleaded guilty today in Ulster County Court to grand larceny and criminal tax … The former chairman of the Wallkill Fire Districts Board of Fire Commissioners pleaded guilty today in Ulster County Court to grand larceny and criminal tax …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-wallkill-fire-district-chair-pleads-guilty-240000-theftChautauqua County Asst. Treasurer Guilty in $4,100 Theft
… The assistant treasurer for the Chautauqua County Water and Soil District pleaded guilty … gap during an audit and investigation and partnered with Chautauqua County District Attorney Patrick Swanson in the … petit larceny. “The trust put into Ms. Kelley by Chautauqua County residents was violated,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2019/05/chautauqua-county-asst-treasurer-guilty-4100-theftControls Over Computers (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit … (Report 2010-N-7). Background The New York City Department of Environmental Conservation is responsible for the … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-followReporting of Billboard Income (Follow-Up)
… audit, which was issued August 15, 2013, found that the New York City Department of Finance (Finance) had limited …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followOpinion 90-26
… may not expend moneys for this project in excess of the amount set forth in the bond resolution approved at referendum. In order to increase the maximum amount which may be expended for the project, the fire … may expend moneys for this project in excess of the amount approved at referendum. Section 32.00(2) of the Local …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Opinion 97-3
Whether pursuant to section 1182 of the Real Property Tax Law a village may waive all or a portion of the interest and penalties on certain delinquent taxes
https://www.osc.ny.gov/legal-opinions/opinion-97-3Overtime Limits – Enhanced Reporting
… Reporting A key feature of enhanced reporting is its ability to automatically track year-to-date totals for … capping feature will be in effect for calendar year 2027 . See what you need to do while automatic capping is not … 2026 will be used to calculate your members’ limits for 2027. Therefore, the automatic capping feature will be in …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-limitsDiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… from barbecue and pancake breakfast fundraisers. Mason’s wife, Victoria Coleman-Mason, was convicted of petit …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftCUNY Bulletin No. CU-722
… CUNY 2021 1.5% salary increase and increase to the Theatre Tech Tape Payment for International Alliance of Theatrical … Employees For all salary increases, request a Pay Change with the Action/Reason code of Pay Rate Chg/SIC (Salary … taxes and income taxes, will be included in the employee’s taxable gross and reported on the employee’s Form W-2. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-722-cuny-2021-15-salary-increase-and-increase-theatre-tech-tapeOpinion 90-23
… NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, … 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their constitutional … does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 99-13
… processing the permit and inspecting and regulating the site were greater for this type of structure. You ask whether … inspecting or enforcing the permitted activity (see, e.g., NY Tel. v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993; … the cost of general governmental functions (see, e.g., NY Tel. , supra , in which the court, quoting from Torsoe …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Unified Court System Bulletin No. UCS-240
… Purpose To inform agencies of OSC’s automatic processing of the 2017 CSEA End of Contract Bonus Payment and to provide instructions for … To inform agencies of OSCs automatic processing of the 2017 CSEA End of Contract Bonus Payment and to provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-240-2017-unified-court-system-csea-end-contract-bonus-paymentOtisco Fire District – Financial Activities (2025M-42)
… – February 4, 2025 Understanding the Program The Board is responsible for the general management and control of … $130,435 were not approved by the Board prior to payment. 26 claims totaling $19,479 lacked adequate supporting … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… the period July 1, 2011, to May 31, 2013. Background The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is … has 10 members, including two parent representatives. The School’s operating expenses for the 2011-12 fiscal year were … Elmwood Village Charter School Student Enrollment and Billing …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Audits of State Agencies and Public Authorities Six-Year Listing October 1, 2019 – September 30, 2025
This listing includes all final audit reports related to State agency and public authority operations issued during the six-year period from October 1, 2019 through September 30, 2025 and is a companion to the 2024 – 2025 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2026/pdf/six-year-listing-2019-2025.pdfAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2015 - September 30, 2020
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2016 through September 30, 2021, and is a companion to the 2021 – 2022 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2023/pdf/five-year-listing-2016-2021.pdfPrompt Contracting Information Provided by State Agencies (Percentage of Late Contracts) - 2022 Calendar Year
Additional Information and data supporting the 2022 Prompt Contracting Report
https://www.osc.ny.gov/files/state-agencies/contracts/2022/pdf/pcl-state-agency-data-A2-2022.pdfAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2018 – September 30, 2023
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2018 through September 30, 2023 and is a companion to the 2023 – 2024 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2025/pdf/five-year-listing-2018-2023.pdfAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2015 - September 30, 2020
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2015 through September 30, 2020, and is a companion to the 2020 – 2021 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/fylist15-20.pdfPrompt Contracting Information Provided by State Agencies (Percentage of Late Contracts) - 2020 Calendar Year
Additional information and data supporting the 2020 Prompt Contracting Report.
https://www.osc.ny.gov/files/state-agencies/contracts/2020/pdf/pcl-state-agency-data-A2-2020.pdf