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Town of Mount Morris – Justice Court (2012M-129)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial operations of … 2010, to June 22, 2012. Key Findings The current Justices have developed adequate internal controls over the Court’s … cash was properly safeguarded. However, the Justices did not perform accountabilities reconciling Court assets to …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129New Hartford Central School District – Payroll (2021M-149)
… officials ensured the District accurately paid employees’ salary and wages. Key Findings Our audit found that District … officials ensured the District accurately paid employees salary and wages …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Fishers Fire District – Financial Condition (2021M-128)
… or reserve policies or multiyear financial and capital plans. Adhering to the adopted fund balance policy and adopting and adhering to these policies and plans would increase transparency. Key Recommendations Adopt … policies and develop multiyear financial and capital plans. Officials partially agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Town of Throop – Highway Department (2021M-115)
… activities. The Board and Superintendent did not: Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, the Board’s ability to sufficiently plan and budget for long-term road …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… Board oversight, policies and procedures and segregation of duties. As a result: District officials overpaid (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including … for certifying the payroll accuracy. Thirty-six of the 104 full-time and part-time employees were not covered …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Industrial Development Agencies in New York State
… Since 1969, state law has authorized local governments to establish … improving economic welfare within the municipality. Per state law, IDAs are required to report all financial and … an interactive map developed by the Office of the New York State Comptroller (OSC) that displays summary-level IDA data …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateOpinion 2004-7
… properties within the villages (see, e.g., 1981 Opns St Comp No. 81-369, p 405; 1975 Opns St Comp No. 75-1159, … owners in adjoining towns who are permitted to use water from the district. Under section 198(3)(d), the county governing board is required to levy the amount of the delinquent water rents …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 89-4
… (purchase of bonds and notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and … has a prohibited interest in the designation of the bank as a town depository unless the exception in General …
https://www.osc.ny.gov/legal-opinions/opinion-89-4State Agencies Bulletin No. 1992
… in Job Rate: Upward Reallocation Lateral position change from a Non-PEF position where the employee’s salary was equal … Code 2222 and 0069 who have been determined to have the required job rate credit for their position. April 2021 – … place of LLS in a separate check. It will not be used to calculate adjustments to other earnings, such as overtime, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1828.1
… 01 21 Comp Rate Code: ANN ANN HRY Grade: 101-125, 600, 800 600 Equated to Grade 101-125 101-125, 600, 800 600 Equated to Grade 101-125 600, 800 Employee Status: Active (A) Leave with Pay (P) Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-nonOpinion 92-10
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured bearer …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 88-77
… a prohibited interest in contracts between the district and the corporation for the provision by the corporation of … relating to conflicts of interest of municipal officers and employees are contained in General Municipal Law, Article … district is agreeing to provide funding for the program and the local council is agreeing to conduct the program. …
https://www.osc.ny.gov/legal-opinions/opinion-88-77CUNY Bulletin No. CU-704
… York (CUNY) agencies of the implementation of the New York State Paid Family Leave. Affected Employees As of March 11, … The law provides for a deduction from employee wages to fund the program. Paid Family Leave coverage is funded by … ), AND Update the employee’s FLI Status field to ‘Exempt’ so that premiums will not be deducted. See PFL Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… New York State Comptroller Thomas DiNapoli and Attorney General Eric … the guilty plea of Linda Miller, 57, of Englewood, New Jersey, over the theft of more than $162,000 in pension … New York State Comptroller Thomas DiNapoli and Attorney General Eric T …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000DiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… of the contract, including pricey rooms at the Carlyle Hotel and a “team dinner” that included cocktails, according … said. “Auditors found tens of thousands in monthly hotel costs and expensive dinners on the public’s dime at a … and some of his lodging at the Fairmont Hamilton Princess hotel to his state-issued credit card for a six-day birthday …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsCity of Yonkers – Budget Review (B20-6-4)
… for firefighting overtime, police overtime and termination payments could be underestimated. Under the … estimates for firefighting overtime, police overtime and termination payments and increase them to appropriate levels. …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4II.3.D Evaluation – II. New York State Financial Accounting
… Operations and the Bureau of Financial Reporting and Oil Spill Remediation with general ledger reports necessary to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… of Debra Gabriel, the former tax collector for the Town of Bethel, for allegedly stealing unearned benefits from the … to also have worked full time as a tax collector for Bethel. Her claims falsely increased her service credit … of Debra Gabriel the former tax collector for the Town of Bethel for allegedly stealing unearned benefits from the …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… which serves at-risk students from kindergarten to 12th grade, were arraigned today on an indictment charging …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson City entered into an … to establish a joint sewage activity whereby the City and the Village jointly own a sewage treatment plant and … completed by the deadline, DEC could levy fines of $50,000 plus a maximum of $1,000 per day until the construction is …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015m