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Other Bulletin No. 7
… record using the Action/Reason code of PAY/SAC (Pay Rate Change/Mass Salary Increase) with an effective date of 4/3/08 … action using the Action/Reason code of PAY/CSL (Pay Rate Change/Correct Salary) for Annual employees or PAY/CRT (Pay Rate Change/ Change Rate) for Hourly employees and the new salary. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-7-april-1-2008-3-general-salary-increase-suny-constructionDiNapoli: Former Town of Minerva Clerk Sentenced to Prison for Embezzling Town Funds
… Jordan Green, the former clerk to the supervisor for the town of Minerva, was sentenced today in Essex County Court to 1 1/3 to 4 years in state prison and ordered to pay restitution, State Comptroller Thomas P. DiNapoli … Jordan Green the former clerk to the supervisor for the town of Minerva was sentenced today …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-town-minerva-clerk-sentenced-prison-embezzling-town-fundsDiNapoli: Local Sales Tax Revenue Growing Slowly
… in New York state grew by $177 million, or 2.4 percent, for the first half of 2014 compared to the same period in … growing by 4.8 percent, or $152 million. This accounted for nearly 90 percent of local sales tax growth in the state … number of tax rate increases, growth in sales tax revenue for the North Country (7.6 percent) topped all regions of the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyComptroller DiNapoli Releases School Audits
… the use of a fuel management system, district officials do not review system activity reports to identify anomalies … As a result, the district cannot properly account for how much fuel is pumped into specific vehicles and by whom. For …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsOpinion 89-26
… OF INTEREST -- Financial Disclosure (applicability to fire districts) GENERAL MUNICIPAL LAW, §811: A fire district is authorized to promulgate a form of annual … is no requirement that the officers or employees of the fire district complete and file annual financial disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Other Bulletin No. 8
… Affected Employees SUNY Construction Fund employees in Bargaining Unit 97 who meet the eligibility criteria … field on the Job Action Request page. Control-D Reports Available After Processing The following Control-D reports will be available for agency review after processing of the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-8-april-1-2009-salary-increase-suny-construction-fundOpinion 92-22
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … of owners of property located outside municipality in assessment review proceedings) PUBLIC OFFICERS AND … representing owners of property located outside village in assessment review proceedings) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 2000-23
… POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary increase of additional amount received by other … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (entitlement to salary increase by police chief of additional amount … who is the highest ranking subordinate police officer to the chief and who is a member of a negotiating unit, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Opinion 91-26
… employ relatives of library officers and employees. This is in reply to your letter concerning a contract between a … however, the firm has recently hired the daughter of the president of the library board as a junior architect. You state that neither the board president nor his daughter has any ownership interest in the …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Town of Walton – Incompatible Duties (2016M-309)
… July 26, 2016. Background The Town of Walton is located in Delaware County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… 1 District officials did not always solicit competition when procuring professional services. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mOversight of Grants (Follow-Up)
… as of March 7, 2014 of the eight recommendations in our initial audit report, Oversight of Grants (2009-S-78). … Key Findings Department officials have made progress in correcting the problems identified in our initial report. Of the eight prior audit … as of March 7 2014 of the eight recommendations in our initial audit report Oversight of Grants …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followContract Advisory No. 22
… Subject: Closing Contracts in the Statewide Financial System (SFS) … Comptroller (OSC) Bureau of Contracts (BOC) is actively closing contracts in the Statewide Financial System (SFS). … Agencies should make every effort to facilitate the closing of aged contracts, including making final payments …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemCity of Lockport - Budget Review (B1-16-16)
… fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The … Council will have to adopt a local law to override the tax levy limit. Key Recommendations Consider a significant … in the City’s provision for contingencies. Include a tax overlay in the adopted budget. …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Campbell-Savona Central School District – Budget Review (B2-13-12)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Campbell-Savona Central School District, located in Steuben County, issued debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… real property tax, sales tax, and State aid. Key Finding We reviewed the general and highway fund budgets and found …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Boylston – Procurement (2021M-56)
… annually, the last time the Board reviewed the policy was in 2012. The procurement policy does not require Town … action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Town of Pharsalia – Board Oversight (2018M-59)
… of our audit and investigation, the former Supervisor was arrested in 2019 on charges of Grand Larceny in the second degree, Scheme …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Personal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … refunds totaling about $43.9 million, as summarized in the following table: Refunds Reason for Stopping Refunds …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refunds