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City of Lockport – Budget Review (B22-1-8)
… was to provide an independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of the Laws … debt incurred to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key … the significant revenue and expenditure projections in the proposed budget appear reasonable. For 2022, City officials …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8DiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… Department of Motor Vehicles today announced Christmas Fish of Halfmoon, N.Y. has been charged with grand larceny … of her deceased mother’s pension benefits. “Christmas Fish allegedly hid her mother’s death to divert her pension … Police Acting Superintendent Steven A. Nigrelli said. “Ms. Fish knowingly defrauded the pension system by using her …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsAlbany Community Charter School – Financial Operations (2013M-185)
… to the School by ensuring that it fully evaluated the choice of its site selection for the elementary school or …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Comptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… Crimes Bureau is led by Bureau Chief Gary T. Fishman and Deputy Bureau Chief Stephanie Swenton. The Division of Criminal Justice is led by Executive Deputy Attorney General Kelly Donovan. The Attorney General's … was conducted by Investigator Sam Scotellaro and Deputy Chief Antoine Karam. Forensic accounting was performed …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-florida-man-theft-over-180000-nys-pensionState Agencies Bulletin No. 1435
… name and social security number on their employees’ Form W-2. This requirement also applies to resident and nonresident alien employees. To ensure this … changed his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1435-verification-employees-social-security-number-ssn-and-name-be-reportedCUNY Bulletin No. CU-387
… date. For example, if appropriate, submit the 10/14/08 Pay Change, followed by the 10/14/09 Pay Change. To increase the hourly rate(s), the agency must … employee’s status: For all rate increases, request a Pay Change with the Action/Reason code of Pay Rate Chg/CRT (Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-387-salary-increases-cuny-employees-international-allianceState Comptroller DiNapoli Releases School Audits
… use records. Auditors compared the 2015-16 leave balances for all 62 employees to the 2016-17 beginning leave balances … County) The district did not claim $117,670 in costs for individual education plan-related services provided to … or service providers did not meet certain qualifications for reimbursement or did not provide the proper documentation …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… accurately recorded collections that auditors reviewed in the central accounting records, she did not always deposit collections in a timely manner. Auditors also identified that staff in the clerk-treasurer’s office did not routinely issue …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board maintained unrestricted fund … did not adopt a written fund balance policy until February 11, 2025 (after our audit notification) or adopt …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Greenville Central School District – Network User Accounts (Greene County) … and former student and employee accounts. Lansing Central School District – Procurement (Tompkins County) District …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… descriptions of the projects closed during the 2013 fiscal year. Genesee County – Court and Trust (2014M-322) The … did not require the bookkeeper to submit estimates of year-end fund balance and did not adopt a policy to determine …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 91-6
… the United States v Abrams , 899 F 2d 1315, petition for cert filed June 25, 1990 [No. 89-2026]; see also Marino v …
https://www.osc.ny.gov/legal-opinions/opinion-91-6CUNY Bulletin No. CU-693
… Employees CUNY employees in the title of Maintenance Worker are affected. Background The rate increases are … increases for employees in the title of Maintenance Worker. This determination covers the period December 17, … increases are CUNY employees in the title of Maintenance Worker. OSC Actions OSC will review the manually entered Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-693-cuny-retroactive-rate-increases-maintenance-workersNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and finances. Subscribe to get …
https://www.osc.ny.gov/reports/covid-19-october-14-2020State Contract and Payment Actions in May
… City University of New York $6.5 million with Coursedog Inc. to implement a curriculum and event management system. … for the New York Center for Interpersonal Development Inc. Office of General Services $4 million with Gudabri Inc. to provide salt storage buildings for the Department of …
https://www.osc.ny.gov/press/releases/2020/06/state-contract-and-payment-actions-mayState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Markets/Department of Health – Oversight of the Nourish New York Program (Follow-Up) (2024-F-27) Nourish NY, jointly … milk, apples, squash) to populations in need through the state’s network of food relief organizations (i.e., regional …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOpinion 89-3
… York State Office of General Services does not apply to a purchase from the State contract vendor upon terms and … machinery and apparatus (General Municipal Law, §109-b[3]). Subdivision six of section 109-b provides that contracts … award a contract to a bidder whose bid varies from the bid specifications, have concluded that a variance which is …
https://www.osc.ny.gov/legal-opinions/opinion-89-3CUNY Bulletin No. CU-726
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2022 Increments and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-726-january-2022-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-695
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2021 Increments and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-695-january-2021-city-university-new-york-cuny-incrementsAverill Park Central School District - Payroll (2018M-255)
… Prior to our audit, the Superintendent was not using payroll change reports as part of the payroll certification process. Key Recommendations Certify … deposits, and document his review date. Continue to use payroll change reports. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255