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Village of Monticello – Board Oversight (2013M-226)
… March 14, 2013. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village is governed by the Board of Trustees which comprises an … make sound financial decisions. As a result, the Village is experiencing cash flow issues, and received notices …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226City of Troy – Budget Review (B19-5-8)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are … for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all municipalities … the City with a limited amount of flexibility in the event of unforeseen circumstances that may require additional …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Town of Ontario – Board Oversight and Information Technology (2013M-105)
… through September 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is governed by an elected Town Board, which comprises the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105DiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… money to shop online at Amazon, Stitch Fix, and Chewy.com, and order deliveries from Gobble Meals. She also used …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… purpose of our audit was to examine the School’s process for acquiring building space and the adequacy of the School’s leave accrual records for the period July 1, 2011 through August 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualOpinion 88-73
… -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for … reply to your letter asking whether a town of the second class may establish a capital reserve fund for improvement … districts (General Municipal Law, §6-d). Moneys from such a fund may be used to pay for repairs of capital …
https://www.osc.ny.gov/legal-opinions/opinion-88-73DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… arrest,” New York State Police Superintendent Steven G. James said. “Thus far, it has been revealed that Jonnell Rose … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … A former Treasurer of the Vernon Center …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000State Agencies Bulletin No. 1944
… personal usage. These charges may include tolls paid with EZ Pass accounts or other credit cards issued by the State. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 2005-9
… the State Comptroller. The curriculum may be offered as part of a general course of training for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Agencies Bulletin No. 2341
… of this bulletin is to provide agencies with instructions for processing the 2024-2025 Firearms Training and Safety … be eligible to receive an incentive payment in return for participating in an agency-directed training program … beginning in Pay Period 2L, paychecks dated 05/07/2025 for Administration and 05/15/2025 for Institution. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyDiNapoli and William Glasgall Op-Ed
… of bankruptcy. As the city emerged from its crisis, in part due to the stewardship of a true civic leader, Richard … his efforts to shore up New York City's financial base. As part of New York State's Financial Emergency Act, the city …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edOpinion 2004-7
… tax only if expressly delegated to it by the Legislature (NY Const, art. XVI, 1; see, e.g., City of New York v State of New York , 94 NY2d 577, 709 NYS2d … of Poughkeeepsie , 81 NY2d 574, 601 NYS2d 94; Sonmax v City of New York , 43 NY2d 253, 401 NYS2d 173; see also NY …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Division of Housing and Community Renewal Bulletin No. DH-115
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … this payment via Direct Deposit. For employees that do not have Direct Deposit, this payment will be processed in … if additional copies are needed. Add employees who do not appear on the listing, such as: Eligible employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-115-october-2021-district-council-37-dc-37-rent-regulationCUNY Bulletin No. CU-704
… section of this bulletin are required to be covered by the NY Paid Family Leave program. OSC Actions OSC has created a … identify employees who have received approval to use the NY Paid Family Leave benefit. LOA/PFL- Leave of Absence/Paid … PFL if they will not meet the service requirements for the NY Paid Family Leave program, AND Verify any waivers received …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveOpinion 92-10
… that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption … if any, of matured, unredeemed bearer serial bonds issued by the village, when such amounts have remained unpaid or … of moneys held for the redemption of bonds issued by the village. You state that 35 serial bonds, issued in …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 88-77
… decisions as to whether it should be continued would, in part, be the responsibility of the board of education. Any …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Overview – Divorce and Your Benefits
… the marriage ends. Retirement benefits could be affected in any of the following ways: An ex-spouse may be entitled to … that provides a continuing benefit to their ex-spouse in the event of the member’s death; An ex-spouse may be … Any division of retirement benefits must be stated in the form of a Domestic Relations Order (DRO) — a legal …
https://www.osc.ny.gov/retirement/members/divorce/overviewCity of Olean – Budget Review (B1-14-1)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … the difference between the streets maintenance budget summary schedules and the supporting schedules. Adjust the …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1New York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… vision have pushed New York in a positive direction. Over the past few years, the state’s financial position has grown … with revenue. However, more work remains to achieve structure balance. In this current fiscal year, my office … it’s time for New York State to build a new foundation of public trust by enacting campaign finance reform, …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressNorwood-Norfolk Central School District – Financial Management (2022M-129)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129