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State Agencies Bulletin No. 2246
… up from the prior row. Note: Overtime monies may also need to be recouped. Please refer to Recovering Overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2246-new-york-state-correctional-officers-and-police-benevolent-associationLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… Class (2.5 hours per day) education services to children with disabilities who are between the ages of 3 and 5 years. … identified $38,336 in reported costs that did not comply with the requirements in the RCM and CFR Manual, as follows: … Ensure that costs reported on annual CFRs fully comply with SED’s requirements and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… Did the Center Moriches Fire District (District) Board of Commissioners (Board) obtain an annual audit of the District’s records and ensure that the Treasurer filed … the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC)? Audit Period December 31, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Town of Danby – Audit Follow-Up (2022M-127-F)
… was to assess the Town of Danby’s (Town’s) progress, as of August 2025, in implementing our recommendations in the audit … was to assess the Town of Danbys Towns progress as of August 2025 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fOpinion 91-30
… under State or county contract) GENERAL MUNICIPAL LAW, §800(2): A town board member who is employed as a sales … with the town. General Municipal Law, Article 18 (§800 et seq .) contains provisions of law relative to … officers and employees (see General Municipal Law, §800[4],[5]). A municipal officer or employee has an …
https://www.osc.ny.gov/legal-opinions/opinion-91-30State Agencies Bulletin No. 2344
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2344-april-2025-longevity-payment-long-term-seasonal-employeesTown of Dayton – Audit Follow-Up (2019M-189-F)
… in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020. The audit … determined that the Supervisor did not maintain complete and accurate financial records and reports. The audit included seven recommendations to help …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fState Comptroller DiNapoli Releases School Audits
… School District , Elmsford Union Free School District , Florida Union Free School District and the Palmyra-Macedon … as district property for 26 items valued at $144,421. Florida Union Free School District – Information Technology … Free School District Elmsford Union Free School District Florida Union Free School District and the PalmyraMacedon …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… Comptroller Thomas P. DiNapoli today issued a reminder to New Yorkers that not only are contributions to New York's 529 College Savings Program accounts tax deductible* but now … the $25 minimum contribution fees make it easier to save for continuing higher education. New York's 529 College …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsOpinion 93-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … COUNTIES -- Powers and Duties (designating holidays for closing of county offices) LOCAL LAWS -- Public Holidays … Whether the offices of a noncharter county are required to be kept open for the …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Comptroller DiNapoli Releases School Audits
… District and the Tri-Valley Central School District . “In an era of limited resources and increased accountability, … expenditures and maintain financial stability beginning in the 2010-11 fiscal year. However, the board-adopted … Project (Erie County) The district was not transparent in its use of capital project funds. The district set aside …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Durhamville Fire Department Treasurer Pleads Guilty to Stealing Over $92,000
… New York State Comptroller Thomas P. DiNapoli, Oneida County District Attorney Todd Carville, and New York … of the community she served,” DiNapoli said. “My thanks to Oneida County District Attorney Carville and the New York … in holding her accountable.” Carville said, “The Oneida County District Attorney’s Office would like to thank …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-durhamville-fire-department-treasurer-pleads-guilty-stealing-over-92000State Police Bulletin No. SP-253
… OSC’s automatic processing of the NYSPIA Non-Pensionable Lump Sum Payment and to provide processing instructions for entering … Unit listed above may be eligible for a one-time lump sum payment. The one-time lump sum payment is not … of OSCs automatic processing of the NYSPIA NonPensionable Lump Sum Payment and to provide processing instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-253-new-york-state-police-investigators-association-local-4-iupa-afl-cioDiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… said DiNapoli. “Any violation of the public’s trust for personal gain is unacceptable. Thanks to our partnership with … to the “Snowdrifters Club” by depositing them into his own personal bank account. He also transferred over $3,000 in funds from the club’s account to his personal account and wrote a $3,500 Snowdrifters’ check to …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitDiNapoli Releases Report on 30-Day State Budget Amendments
… Amendments to the proposed state budget appropriately lower tax … from financial settlements, and attach major policy issues to time-limited appropriations, according to an analysis released today by New York State Comptroller … Amendments to the proposed state budget appropriately lower tax …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-releases-report-30-day-state-budget-amendmentsUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by United Cerebral Palsy Association (UCP) of Niagara County d.b.a. Empower (Empower) on its … To determine whether the costs reported by United Cerebral Palsy Association UCP of Niagara County …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendants in Elaborate Multi-Million Dollar Bid-Rigging Case Involving Public Contracts
… designed to be financed through an LDC and that Lynch is the only responding vendor that had access to that crucial … and Auditor John Serrapica. The Public Integrity Bureau is led by Bureau Chief Daniel Cort and Deputy Bureau Chief … of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendants-elaborate-multi-million-dollarDiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… counties across New York state are providing emergency medical services (EMS), amid a drop in EMS workers and … State Comptroller Thomas P. DiNapoli. “Reliable emergency medical services can be a matter of life or death, and New … services. Report The Growing Role of Counties in Emergency Medical Services …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesComptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
… million 6-year fraud relating to two New York University (“NYU”) programs. TAPPE used her position as the Director of Finance and Administration for NYU’s Metropolitan Center for Research on Equity and … shell companies TAPPE created, using some of the funds for NYU payments and employee reimbursements, but keeping more …
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… covered expenses reported on HCA’s 2017 and 2018 CFRs for the fiscal year ended June 30, 2018. About the Program … HCA (also known as Helping Celebrate Abilities) is a not-for-profit special education provider located in Johnson City … disabilities, ages 3 and 4, at four different locations. For the purpose of this report, this program is referred to …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manual