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Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
… State Comptroller Thomas P. DiNapoli announced the arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton. … issued an appearance ticket and will be arraigned in town of Bradford court on August 1. “Ms. Hamilton exploited her position to take advantage of the fire company and her community for her personal …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… Purpose of Audit The objective of our audit was to review BOCES’ financial records and … related to the adult education program and the procurement of professional services for the period July 1, 2014 through … Erie 2ChautauquaCattaraugus Board of Cooperative Educational Services BOCES Adult Education …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultWhitney Point Central School District – Information Technology (2023M-179)
… (District) officials adequately managed nonstudent network user accounts and developed and adopted a … District officials did not adequately manage nonstudent network user accounts, which are network user accounts not specifically assigned to a student … District District officials adequately managed nonstudent network user accounts and developed and adopted a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… (MTA)’s February Financial Plan: “There is still a lack of clarity on how the MTA will close its $600 million deficit … have not been identified. The MTA must hold up its end of the bargain and identify how it’s going to save $100 … the MTA’s finances. “It’s clear the MTA will need all of its funding partners to step up due to its current …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment and information system developed … receives immediate notification of approval or rejection for all online payment requests with the exception of those … Automated Standard Application for Payments ASAP is an allelectronic payment and information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and … 1, 2011, through July 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has … City of Poughkeepsie Fiscal Stress and Council Oversight 2013M30 …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30XII.6.I Paying a Non-State Employee – XII. Expenditures
… to the State. Paying non-employee travel Paying expenses for employment interviews Paying expenses of non-salaried … the Business Unit must determine whether the worker is an employee or an independent contractor. Misclassifying a … of actual expenses incurred in the performance of their official duties. For overnight travel, non-salaried Public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… 65 and older population grew by nearly half a million seniors in the last two decades, an increase of 53%, … must keep pace with demand to support critical services for older adults in the future. “Many older adults are living … employment, increasing from about 200,000 to 286,000 over the last decade. The median household income in 2023 was …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsState Comptroller DiNapoli Releases Audits
… federal COVID-19 support. ESD awarded the entirety of the $760 million allocated for small businesses to 40,842 applicants, with an average grant amount of $18,608. Auditors found ESD awarded almost $4.1 million to … type, need, or factors established in the original goals of the Program when awarding grants, instead favoring a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Depew Union Free School District , Erie 1 BOCES , … fund balance to exceed the statutory limit. As of June 30, 2015, unrestricted fund balance totaled $3.8 million and was 9 percent of 2015-16 budgeted appropriations, which exceeded the limit …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-733
… provide agency instructions for processing the CUNY rate increases for Elevator Mechanics. Affected Employees CUNY … from Carmelo Batista dated January 20, 2022, provides for retroactive increases to the hourly rates effective … 03/17/2022 and 03/17/2023 as contained in the attached Salary Rate Chart . Effective Dates The retroactive rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesOpinion 2001-9
… against county officials serving as officers of not-for-profit corporations) -- Exceptions (contracts with … implied ..." (General Municipal Law §800[2]). "Interest" is defined in section 800(3) as a "direct or indirect … county. The disclosure statement must be set forth in the official minutes of the county board. The board member also …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9XVI.4.B Tax Revenues – XVI. Financial Reporting
… GASB Statement No. 33 – Accounting and Financial Reporting for Non-Exchange Transactions (GASB Codification Section N50 … received before the period during which the exchange is to occur should be reported in the liability section of … Transfer Tax Real Property Gains Tax Racing and Combative Sports Taxes Guide to Financial Operations REV. 12/26/2023 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Agencies Bulletin No. 1933
… the October 2021 CSEA LLS payment and provide instructions for payments not automatically processed. Affected Employees … rate credit minimum of 15 years (October 2004 or earlier) for employees who were previously established on the October … position. Refer to OSC Actions – Automatic Processing for additional information. Background Chapter 165 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lumpState Agencies Bulletin No. 1926
… Next of Kin Affidavit ( Form AC 934-P ), original Death Certificate and a Report of Check Exchange ( Form AC 1476-P …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1926-april-2021-managementconfidential-mc-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1925
… on 03/31/2020; and Has five (5) or more years, ten (10) or more years, or fifteen (15) or more years of … job rate credit equals five (5) or more years, ten (10) or more years, or fifteen (15) or more years, the … job rate credit equals five (5) or more years, ten (10) or more years, or fifteen (15) or more years, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1925-april-2020-managementconfidential-mc-retroactive-longevity-lump-sum-llsElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… IMPORTANT: Electing coverage under Section 383-e or 383-f is irrevocable and will apply to all subsequent … to retire in the near future. Considering transferring or reinstating a previous retirement system membership. There … to elect is June 30, 2026 . For members who transfer or are promoted into an eligible title , the deadline to …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Purpose of Audit The purpose of our audit was to examine the ACIDA’s internal controls … 1, 2008, to August 31, 2012. Background The overall goal of IDAs is to advance the job opportunities, health, general …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalAudits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some … Conference: The audit team discusses the audit process with local government management. Preliminary Audit Survey: … Responding to an OSC Audit Report Brochure [pdf] . Local Official Response: Local government officials respond within …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… Purpose of Audit The 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, …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrual