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State Agencies Bulletin No. 2007
… not receive an “Unsatisfactory” evaluation on their last rating date. Employees who were not rated or not reported as … the April 2022 LLS payment due to an “Unsatisfactory” rating. In addition, if the employee has any subsequent time … due to an “Unsatisfactory” evaluation on their last rating date. The ‘LAST LLS Date’ and ‘PMT AMT’ fields, if …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-113
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2021 DC 37 Rent Regulation Services Unit (RRSU) … Division of Housing and Community Renewal Bulletin No DH113 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-113-april-2021-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 1897
… not receive an “Unsatisfactory” evaluation on their last rating date. Employees who were not rated or not reported as … the April 2021 LLS payment due to an “Unsatisfactory” rating. In addition, if the employee has any subsequent time … due to an “Unsatisfactory” evaluation on their last rating date. The ‘LAST LLS Date’ and ‘PMT AMT’ fields, if …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1897-april-2021-civil-service-employees-association-csea-longevity-lump-sumComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health: Medicaid Program: Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a … ordered by the doctor were all necessary. Department of Health: Selected Operating and Administrative Practices of …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… has also not adopted policies to sufficiently protect its IT assets. Greece Public Library – Information Technology … officials need to improve controls to ensure that Library IT assets are adequately safeguarded. The board has not … reports indicated they would create or retain 13,818 jobs, but they actually created or retained 10,209 jobs, a …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… to taxpayers and the district’s actual operational results during the audit period were over $118 million. Of … waste and abuse of company resources. Otsego County – Court and Trust Funds Pursuant to state abandoned property … the next year. The treasurer, county clerk and Surrogate’s Court clerk generally maintained appropriate records and …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 91-12
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Town of Cohocton – Procurement (2025M-13)
… and good business practices? Audit Period January 1, 2023 – January 31, 2025 Understanding the Program Generally, municipal purchases … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Services (BOCES) officials properly claim State aid (BOCES aid) on behalf of their component school districts (component … the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials prepare BOCES aid claims on behalf of … Although BOCES officials properly claimed BOCES aid totaling $38 million for administrative expenditures …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… Office, including one active bond and 15 active Payments in Lieu of Taxes (PILOT) agreements. AIDA also had … submit supporting documentation for capital investment and job data with applications and ensure project owners … the reasons for all of the variances between 2023 year-end jobs and project goals or document their assessments. They …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalOpinion 97-15
… a lighting district whereby benefited properties would be assessed for the cost of operating and maintaining street … generally enumerates the purposes for which districts may be established within counties. Street lighting is not one of … manner in which it is to function. Charter laws need not be consistent with general or special laws except as provided …
https://www.osc.ny.gov/legal-opinions/opinion-97-15State Comptroller DiNapoli Releases Municipal Audits
… Cove , Town of Minerva , Pine City Fire Department and the Village of Port Chester . "In today's fiscal climate, … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … Commission – Financial Activities (Saratoga County) The treasurer did not maintain adequate accounting records to …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1964
… destroyed payroll check that requires a reversal, please email the completed AC230 to the Payroll Reversal and … destroyed payroll check that requires an exchange, please email the completed AC1476 and supporting documents to the … payment and reissue request needs to be requested, please email the Uncashed NYS Payroll Checks mailbox. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newState Agencies Bulletin No. 1977
… Employees Tier 6 VDC employees are affected. Background On March 16, 2012, the Governor signed legislation creating … April 2013, employee contribution rate is to be based on employees’ annual wage as required by legislation. Once a … provides employees’ earnings by Dept ID for the calendar year entered. If the query returns multiple …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Comptroller DiNapoli Releases Municipal Audits
… after retaining a reasonable amount for the next year. The board also appropriated more fund balance to …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsGeneseo Central School District - Online Banking (2019M-172)
… the Board’s online banking policy or develop procedures to adequately segregate online banking duties. Ensure that authorized access to online bank accounts was limited. Provide information technology (IT) security awareness training to employees. In addition, sensitive IT control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Governor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… a director at the High Meadows Institute, a co-founder and senior partner of KKS Advisors, and a former Standards … and promote social justice. Joy Williams: Currently a senior advisor for Zizzo Strategy, Ms. Williams previously … been ranked as one of the best managed and best funded plans in the nation. It was recognized as the top U.S. …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelComptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… civil recovery action against Goldin, Value, and Goldin’s co-owners seeking over $8.7 million in damages and penalties, … that Goldin, through Value, submitted at least $700,000 in false claims for reimbursement to Medicaid. Medicaid … Vallone also arraigned Goldin on two counts of Offering a False Instrument for Filing in the First Degree. Value, the …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyOpinion 90-36
… is a draft drawn on a bank and payable on demand (Uniform Commercial Code [UCC], §3-104[2][b]), a postdated check is … policy of encouraging the use of post-dated checks in the commercial world. In 1834 it was said that "drawing of post-dated checks is an every day occurrence in our commercial cities" Mohawk Bank v. Broderick , 13 Wend. 133 at …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 89-32
… have a conflict of interest by virtue of the county's renewal of a lease of a gravel pit from a corporation of … prepare, authorize or approve the contemplated lease renewal, or to approve payments or audit bills or claims under either the original lease or the renewal. General Municipal Law, Article 18 (§800 et seq .) …
https://www.osc.ny.gov/legal-opinions/opinion-89-32