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State Agencies Bulletin No. 2353
… garnishments. Tax Information: The TRT and CLE earn codes increase the employees’ taxable gross and are subject to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2353-new-earn-codes-tuition-reimbursement-and-certification-and-licensureDiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… Jonnell Rose, former Treasurer of the Vernon Center Fire Department, pled guilty to stealing more than $300,000 from the department, State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000Annual Financial Report
… to CFOs [pdf] The videos listed below contain tutorials on how to navigate and complete the Annual Financial Report. For more detailed instructions please refer to the … record. Bond Anticipation Note (BAN) renewals reported on SOI by updating maturity dates. BAN debt records will …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportOpinion 97-7
… trust funds which have been held by the county treasurer for five years, without a further court order. Section … or the commissioner of finance of the city of New York, for five years, together with all accumulations of interest … heretofore paid to the state, . . . is hereby assumed for the benefit of those entitled to receive the same, and …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Condition (Nassau County) The board adopted budgets for fiscal years 2012-13 through 2014-15 that appropriated a … district officials did not have proper documentation for establishing and using two of four reserve funds totaling …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… should maintain detailed, up-to-date inventory records for all computer hardware, software and data. The information maintained for each piece of computer hardware should include a … Use – Routine operational information that is not approved for general circulation and where unauthorized access, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesTown of Oxford – Financial Condition (2024M-135)
… accumulated over time. The Board is responsible for managing and controlling the Town’s financial affairs, … chief fiscal officer and budget officer. He is responsible for providing the Board with financial reports. The Town’s … AFRs in a timely manner, which OSC would have analyzed for possible fiscal stress. Using our recalculated results of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Opinion 2007-1
… Fawcett v City of Buffalo , 275 AD2d 954, 713 NYS2d 610 app den 96 NY2d 701, 722 NYS2d 793; Schulz v Warren County … e.g., Matter of Karedes , supra ; Lynd v Heffernan , 286 App Div 597, 146 NYS2d 113 mot for lv granted 1 NY2d 641, mot to withdraw app granted 1 NY2d 919, 154 NYS2d 976). While an agreement …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Dual Employment
… Purpose To determine whether Office of Mental Health (OMH) employees who are dually employed at other State or City agencies are … 1, 2009 through July 25, 2012. Background OMH's mission is to promote the mental health and well-being of all New …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0Enforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… Law. The amendment, Article 19-A: Special Requirements for Bus Drivers (Law), created qualification standards for bus drivers. The Department of Motor Vehicles (Department) is responsible for overseeing the Article 19-A Program (Program) and …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… to steal more than $4,000 from his employer, the Center for Instruction Technology and Innovation (CiTi) BOCES. … Office and Oswego County District Attorney’s Office for their collaborative work on this investigation. Mr. … of leadership and trust by his employer and students. For his own advantage, he chose to use that trust to falsify …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesOversight of Telemental Health Services (Follow-Up)
… Program The Office of Mental Health (OMH) is responsible for developing regulations and providing guidance to assist … physicians or psychiatric nurse practitioners to use TMH for assessment and treatment services, followed in 2016 by … TMH practitioners. OMH also issued a blanket attestation for providers to complete that wished to offer TMH during the …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followChurchville-Chili Central School District – Procurement (2025M-18)
… should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a … with New York State General Municipal Law (GML), requests for proposals, or written and verbal quotes, a well-planned … without favoritism. Specifically, officials responsible for purchasing did not: Advertise in the District’s official …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18DiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… warning system identifies potential financial problems for local governments so they can take corrective action to … and accordingly.” DiNapoli releases fiscal stress scores for municipalities (excluding New York City) twice a year. The scores announced today are for local governments operating on a calendar year basis for …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataOpinion 95-25
… LAW -- Tax Limit (withholding State aid as penalty for levy in excess of) MUNICIPAL FUNDS -- State Aid … "Notwithstanding Any Other Provision of Law" (meaning of for purposes of the aid to localities budget) STATE … added). Section 54 of the State Finance Law provides for an annual apportionment and payment of State aid to …
https://www.osc.ny.gov/legal-opinions/opinion-95-25DiNapoli: NYC’s Tech Boom Partially Offset City's Pandemic Job Losses
… grew, and the number of companies and jobs has soared. For the tech sector’s continued success, the city and state … workforce share of 47%. High Pay: In 2021, the average salary in tech reached $228,620, almost double the average … of the total private sector in New York City. The average salary in tech had the second largest growth in the past five …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nycs-tech-boom-partially-offset-citys-pandemic-job-lossesCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… make small one-time purchases, it is often more convenient for them to pay with a credit card than to fill out a procurement request form and wait for it to be approved. This also saves time and energy for procurement staff. The cost of this convenience is the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudOpinion 89-24
… officers (see General Municipal Law, §800[4],[5]). For this purpose, a "contract" includes any express or … an interest in any contract between the school district for which he serves as a board member and his counselling and … the individual's position as president of, and negotiator for, a local teacher's association in another school district …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… without Board approval. The water and sewer funds do not pay administrative costs for services they receive from the …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Town of Hartwick – Water District Operations (2017M-250)
… that bills for water services were charged equitably to all system users for the period January 1, 2016 through July … and is compared to the Town’s billing records to ensure all users of the system are being billed. … Town of Hartwick …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250