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State Comptroller DiNapoli Releases Municipal Audits
… County – Supplemental Nutrition Assistance Program (SNAP) and Childcare Assistance Program (CCAP) Auditors reviewed 50 … families within required timeframes, they overpaid three childcare providers a total of $7,104. The overpayments …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsVillage of Herkimer – Payroll (2025M-37)
… employees’ hours worked. Audit Summary Village officials paid salaries and wages as authorized, but did not maintain … or adequately supported. Furthermore, employees were paid for overtime that, in some instances, was not adequately … and net pay, before officials and employees were paid, as required by New York State Village Law (Village Law) …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37DiNapoli Announces Latest Fiscal Stress Scores
… in fiscal stress for local fiscal years ending (FYE) in 2024, up from 14 a year ago, with increases in each category … governments operating on a calendar year basis for FYE 2024, covering all counties and towns, 44 cities and 13 … School district scores are released in January. For FYE 2024, the City of Little Falls (Herkimer County), as well as …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresContact Us
… Comptroller’s office returns certain unclaimed property to owners – no claim required. For inquiries, see our … or contact us with the form below. How much is my claim? To protect your privacy and prevent fraud, we can’t tell you … including the amount, and your check will be mailed to the address provided on your claim form within 30 days. …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usOpinion 98-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. CITIES -- Powers and Duties (commingling of city and dependent school district moneys); (use of city … Whether the moneys of a city with 125000+ inhabitants and the moneys of the city …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 95-3
… restaurant meals, hotel room occupancy, amusement admissions or any combination thereof, the county tax on the … restaurant meals, hotel room occupancy and amusement admissions. In view of the sales taxes imposed by the cities, … restaurant meals, hotel room occupancy, amusement admissions, or any combination thereof (Tax Law, §1210[b][1]; …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 89-64
… on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (consideration paid for the purchase … NEW YORK CONSTITUTION, ARTICLE VIII, §1; GENERAL MUNICIPAL LAW, §247; VILLAGE LAW, §1-102(1): When purchasing real property, a village … a town and operates principally as a village see Village Law Article 17 …
https://www.osc.ny.gov/legal-opinions/opinion-89-64State Comptroller DiNapoli Releases School Audits
… completed audits of the Alden Central School District , East Aurora Union Free School District and the Kiryas Joel … exceeds the statutory limit by nine percentage points. East Aurora Union Free School District – High School … completed audits of the Alden Central School District East Aurora Union Free School District and the Kiryas Joel …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Cold Spring Harbor Central School District , Glen Cove City School … at 518-474-4015 or email: [email protected] . Cold Spring Harbor Central School District – Competitive Quotes … today announced his office completed audits of the Cold Spring Harbor Central School District Glen Cove City School …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2Town of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… not perform bank reconciliations for the tax collection account. As a result, in 2011 the Clerk had $4,500 of …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Comptroller DiNapoli Releases Municipal Audits
… Activities (Erie County) Auditors determined that 101 credit card purchases totaling $22,100 did not have original … in grant money to use for personal expenses, pay off credit card debt and make loan payments. He pleaded guilty to … from two to 60 days after receipt instead of within 24 hours. In addition, there were five instances totaling $2,089 …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… Brundage for allegedly stealing $11,276 from the Oramel Fire Department. Ronda Kish was charged with Grand Larceny in … to 2020, Ronda Kish allegedly stole $8,675 from the Oramel Fire Department by making unauthorized cash withdrawals and … board began to ask questions about the money. The Oramel Fire Department bank account was empty when she quit. Local …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentDivision of Housing and Community Renewal Bulletin No. DH-108.1
… employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO and Retro (RXX)) are … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1081-april-2020-district-council-37-dc-37-retroactive-2State Agencies Bulletin No. 1944
… Vehicle and Chauffeur Services are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … made available to employees when calculating the Cents-Per-Mile Valuation or the Fleet Average Valuation rules is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2341
… employees with peace officer status shall be eligible to receive an incentive payment in return for participating in … blank OSC Actions: Automatic Retroactive Processing OSC will automatically calculate retroactive adjustments for Time … Code OTT). Correcting an Automatic Retroactive Adjustment When certain conditions exist in an employee’s record, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyLehman College – Controls Over Bank Accounts
… (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate … purposes and transactions. The audit covered Lehman’s bank accounts for the period of January 1, 2013 through … and has more than 12,000 students. Lehman maintains bank accounts for various purposes, such as tuition and fees. …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsState Comptroller DiNapoli Releases School Audits
… did not enforce the policy. As a result, officials and staff did not ensure all collections were accounted for or … not establish Medicaid claims procedures to ensure that staff maintained sufficient documentation for eligible … that had last log-on dates ranging from Jan. 5, 2017 to Oct. 29, 2021 or ensure all employees completed IT security …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsPension Payment Option Election – Divorce and Your Benefits
… must elect a pension payment option, which determines how the retirement benefit will be paid. There are several … should the member die before them. Generally, this is one of the joint allowance options. The parties should be aware …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionDiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… also face significant cuts. “The Financial Plan warns of deep cuts and very troubling actions the state anticipates …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookCUNY Bulletin No. CU-723
… as follows: Title Eligibility Requirements Amount Staff Nurse Nurse Practitioner After the first year of service - be in … days from January 1 to November 15 $478.57 Staff Nurse (hourly) Be in Active pay status for at least 914 - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-723-cuny-december-2021-uniform-allowance-payment