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State Comptroller DiNapoli Releases Municipal Audits
… controls or develop written policies and procedures for these duties. As a result, auditors determined that … potentially overpaid 11 employees by a total of $44,301 for leave accrual payments. Officials also paid five … do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The clerk …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsVillage of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… 27, 2013. Background The Village of Riverside is located in Steuben County and has a population of approximately 500 … bank reconciliations and file all financial reports in a timely manner. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Village of Sinclairville – Water Operations (2014M-362)
… Board did not establish policies for the enforcement of unpaid water bills or ensure that all overdue water bills … use. Develop and adopt policies for the enforcement of unpaid water bills and routinely monitor water bills, collections and the annual relevy of unpaid water bills to ensure the Clerk-Treasurer is acting in …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Hughsonville Fire Company – Financial Activities (2014M-201)
… through February 28, 2014. Background The Hughsonville Fire Company is a volunteer organization located in the Town … of Trustees, provides volunteer manpower to operate the fire equipment and fire house owned by the Hughsonville Fire District. Gross … Hughsonville Fire Company Financial Activities 2014M201 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201State Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… he called on 16 companies, including Tesla Inc., Domino’s Pizza Inc., and Garmin Ltd., requesting similar comprehensive … and Accountability . In addition to Tesla, Domino’s Pizza, and Garmin, requests for disclosure were sent to: Bath …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureDiNapoli Op Ed in Times Union
… The Times Union published an op ed by New York State Comptroller Thomas P. DiNapoli on the need for … is using AI responsibly, ethically and transparently. Times Union Op Ed Commentary: New York Needs Better … The Times Union published an op ed by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionDiNapoli Releases Report on Nonprofit Industry
… Thomas P. DiNapoli released a report that showed nonprofit organizations in 2022 provided 1.3 million jobs to … Role in State Economy In 2022, there were over 344,000 nonprofit organizations in the U.S., 3.1% of all private … sectors accounted for 78.9% of nonprofits and 89.3% of nonprofit jobs in 2022. The health care and social assistance …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryDiNapoli: Audit Recommends Better Protections for Child Performers
… enforces the laws to protect child performers, including issuing work permits, observing working conditions and … permit renewals, and 3,500 permits not identified by type. For the same period, DOL issued 844 employer certificates. … For access to state and local government spending, public authority financial data and information on 130,000 state …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersOpinion 93-24
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … The provision of facilities for certain types of physical fitness training to maintain or improve firefighters' … (see, e.g., Town Law, §§81[1][d], 220[4]). September 2, 1993 Gerard J. Comatos, Esq. Philipstown North Highlands …
https://www.osc.ny.gov/legal-opinions/opinion-93-24State Comptroller DiNapoli Releases Municipal Audits
… , Town of Nanticoke , Town of Marbletown , Municipal Parking Structures , City of Sherrill , Walden Fire District … excessive fund balance in the general fund. Municipal Parking Structures (2017MS-3) The local governments reviewed … varying processes in place to inspect and monitor their parking structures. Although available reports indicate that …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… DOH expand its use of infection control data to identify patterns, trends, areas of concern or non-compliance that …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyState Agencies Bulletin No. 1873
… Employees Employees designated management or confidential in Bargaining Unit 06 or Bargaining Unit 46 who meet the … Cleaning and Maintenance Allowance should be processed in Institution Pay Period 17L, paychecks dated 12/03/2020 or … the 2020 payment upon the return from leave. The payment amount is based on the employee’s percentage prior to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 98-14
… major categories as required in that section (see also Albany Area Builders v Town of Guilderland , 74 NY2d 372, … represents a fundamental limitation on home rule powers ( Albany Area Builders , supra ). Where the State Legislature … Village, Inc. , 78 NY2d 500, 577 NYS2d 215; see also Albany Area Builders , supra ). The intent to pre-empt may be …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… (ECA) clubs and the central treasurer properly accounted for ECA collections and disbursements. Key Findings The Board … central treasurer did not have supporting documentation for 30 receipts totaling $137,837. Also, three clubs did not maintain supporting documentation for 39 cash receipts totaling $168,491. For five collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95DiNapoli: North Shore Leads Staten Island's Growth
… The North Shore, for many the gateway to Staten Island, has led the borough in … The North Shore for many the gateway to Staten Island …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthDiNapoli: Special Education Providers Shortchanging Special Needs Children
… services in New York are predominantly provided by for-profit and not-for-profit private contractors rather than the … was no evidence that they worked for MDS; $198,888 in executive compensation that was improperly allocated to MDS; … from 3 to 21 years old, spent nearly $2 million on non-competitive contracts with companies that had ties to …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenEssential Policy Elements – Travel and Conference Expense Management
… typically reimbursable such as hotel room charges, mileage allowances, taxi and rental car expenses, and expenses for meals or a per diem meal … their home or work site. General maximum reimbursement rates for various types of travel expenses, including a …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsCarmel Central School District - Extra-Classroom Activities (2018M-45)
… Determine whether extra-classroom activity (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain … supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45More About This Retirement Plan – Career Plan
… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Career Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and … members covered by the Basic Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These … 375 of the New York State Retirement and Social Security Law (RSSL) as enacted by the New York State Legislature. …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-plan