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State Agencies Bulletin No. 298
… Purpose To notify Agencies of the following changes to Deferred Compensation rules, rates, and limits effective 01-01-2002. The yearly regular … "Catch Up" provision, available to employees in each of the last three years prior to normal retirement age, has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Town of Pitcairn – Claims Auditing (2024M-69)
… improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for a private organization. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Pavilion Central School District – Claims Audit (2024M-108)
… whether the Pavilion Central School District (District) claims auditor properly audited claims prior to payment. Key Findings The claims auditor did not properly audit all claims prior to … whether the Pavilion Central School District District claims auditor properly audited claims prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108State Comptroller DiNapoli Statement on End of Legislative Session
… "The failure to enact procurement reform was a missed opportunity to protect taxpayers’ dollars and prevent corruption. … oversight of state contracting, especially with regard to economic development spending, is needed to ensure … The failure to enact procurement reform was a missed opportunity to …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-statement-end-legislative-sessionSherman Central School District – Claims Audit (2024M-92)
… she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not properly audit all claims prior to payment. According to a District official, historically the Board appoints one of … approximately $91,000 were not sufficiently itemized. As a result, improper or unsupported claims may be paid and may …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Town of Oxford – Procurement (2024M-88)
… their procurement practices. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88State Agencies Bulletin No. 1158
… 541). Affected Employees Employees in Bargaining Units 01 and 21 with Deduction Code 541 Effective Date(s) Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1158-change-narrative-description-new-york-state-correctional-officers-andState Agencies Bulletin No. 1192
… Purpose To request verification of the agency addressthat will be displayed on employee Form W-2 for 2012. Effective Date(s) Immediately Agency … that the correct return address is printed on employee Form W-2 Wage and Tax Statements for 2012. OSC Actions OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-taxDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… York State Comptroller Thomas P. DiNapoli today announced the arrest of Cohocton Town Clerk Sandra Riley. She was charged with grand larceny in the third degree, a class D felony, and official misconduct, … an audit and investigation by DiNapoli’s office uncovered the misappropriation of more than $36,000 in public funds. …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsState Comptroller DiNapoli Releases School Audits
… were adequately itemized and properly supported and found only minor discrepancies. Valley Stream Thirteen Union Free …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1025
… time required to process large volumes of mail, OSC can only offer this option if the most efficient mail processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statementsVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Clerk-Treasurer properly deposited, recorded, reported and disbursed Village funds. Key Findings The former … properly deposit, record, report or disburse Village funds and misappropriated more than $1.1 million in Village funds … to fulfill its fiscal responsibilities, provide oversight and segregate the duties of the former Clerk-Treasurer (see …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Town of Rutland – Water and Sewer Charges (2025M-30)
… Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in … written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Opinion 90-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning the propriety of a proposed resolution to standardize on a …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Child Care Assistance – Federal Funding and New York
… The New York State Child Care Assistance Program (CCAP) provides subsidies for childcare … comprised of $290 million in transfers from the Temporary Assistance for Needy Families (TANF) block grant and $838 … The New York State Child Care Assistance Program CCAP provides subsidies for childcare …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceNew York State Employees and Federal Funding – Federal Funding and New York
… receiving $707.9 million in federal grants in SUNY Fiscal Year (FY) 2024 and the CUNY Research Foundation reported $444.4 million …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingWallace Volunteer Fire Department – Board Oversight (2024M-125)
… Volunteer Fire Department, Inc. (Department) officers and members provided adequate financial oversight. Key Findings The Department officers (Officers) and members did not enforce the limited financial provisions outlined in the Department’s constitution and bylaws (bylaws) or adopt adequate policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Opinion 89-62
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is not … independent nominations of individuals to federal, state, county, city, town or village offices (see Election Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-62State Comptroller DiNapoli Releases Audits
… expenses paid to LIAACs related entity and group medical benefits provider, the Long Island Network of Community … Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up) (2017-F-11) An initial audit … recipients and inappropriately billed Medicaid for vision services. In a follow up, auditors found that of the …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsOpinion 88-7
… debt service need not be paid from the assessments. 4 Opns St Comp, 1948, p 315 superseded. You ask whether 4 Opns St Comp, 1948, p 315 (File No. 3046) reflects the current … balance of an appropriation." We note that 4 Opns St Comp, 1948, p 315 failed to consider that Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-88-7