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Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
… New York State Comptroller Thomas P. DiNapoli announced the … working with the New York State Police and Steuben County District Attorney Brooks Baker, uncovered that Hamilton … of the State Comptroller, Division of Investigations, 14th floor, 110 State St., Albany, NY 12236. … New York State …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… In 1965, the City of Binghamton and the Village of Johnson City entered into an intermunicipal agreement to … and as a result, DEC issued a consent order requiring construction of a new facility with a completion deadline of … of $50,000 plus a maximum of $1,000 per day until the construction is completed. The plant is not economically …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mTaxable Travel
… New York City, and all of his assignments (alternate work locations) were within 35 miles of his official station. … was not in travel status because his alternate work locations were within 35 miles of his official station. …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… however, the authority must do its part to ensure any funds provided are maximized to increase ridership and …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… million, which is most likely attributable to activity in prior fiscal years. District officials did not seek …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… decrease the available balance of its ASAP accounts. On a daily basis, OSC BSAO initiates payment requests based on the … affecting their accounts. Federal agencies also receive daily reports relating to the ASAP accounts under their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … of long and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond tokens of appreciation. Accordingly, the weekend trips could be considered as gifts of public funds, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… condition and Council oversight for the period January 1, 2011, through July 31, 2012. Background The City of …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Whitney Point Central School District – Information Technology (2023M-179)
… Key Recommendations Develop written procedures for managing nonstudent network user accounts that include …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179XII.6.I Paying a Non-State Employee – XII. Expenditures
… Statement: State agencies must appropriately classify workers as either employees or independent contractors so the workers are properly taxed. The Internal Revenue Service’s … circumstances that apply to a group of similarly situated workers, then Business Units may make and document one worker …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeComptroller DiNapoli Releases School Audits
… being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial … realized in its special education summer school and adult education programs. However, BOCES officials did not … retained a portion of cash collected for anticipated club expenditures and deposits submitted to the central …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-733
… instructions for processing the CUNY rate increases for Elevator Mechanics. Affected Employees CUNY employees in the title of Elevator Mechanic are affected. Background A Consent … regarding rate increases for employees in the title of Elevator Mechanic, Elevator Mechanic’s Helper, and Supervisor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesState Comptroller DiNapoli Releases Audits
… of Health and Department of Homeland Security and Emergency Services – Oversight of Water Supply Emergency Plans (Follow-Up) (2024-F-32) The State Public Health Law requires community water systems that supply drinking water to more than 3,300 …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… support critical services for older adults in the future. “Many older adults are living on fixed incomes and no one wants to see them … focus on reaching seniors in multiple communities and languages is needed.” In 2023, New York City was home to 1.43 …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsOpinion 2001-9
… contracts between the county and either a local chamber of commerce or an empire zone corporation, if he serves, in a … that both the empire zone corporation and the chamber of commerce are not-for-profit corporations. We are also … 802(1)(b) may also apply to a contract with the chamber of commerce. The exception in section 802(1)(b) applies to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9XVI.4.B Tax Revenues – XVI. Financial Reporting
GASB Statement No
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Agencies Bulletin No. 1933
… received an LLS payment after October 2020, ensure it represents an October 2020 payment and not a prior April … in a separate check or Direct Deposit regardless of when it is paid. The payment will be issued with the employee’s …
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
… April 2021 M/C LLS payments and provide instructions for payments not automatically processed. Affected Employees … 130 and the Division of the Budget Bulletin D-1142 provide for payment of the 2021-2022 Longevity Payments effective … OSC will process this payment via direct deposit. For employees who do not have direct deposit, this payment …
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
… April 2020 M/C LLS payments and provide instructions for payments not automatically processed. Affected Employees … 130 and the Division of the Budget Bulletin D-1142 provide for payment of the 2020-2021 Longevity Payments effective … OSC will process this payment via direct deposit. For employees who do not have direct deposit, this payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1925-april-2020-managementconfidential-mc-retroactive-longevity-lump-sum-llsCity of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2