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Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial … Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with the Pulteney …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Department’s financial operations for the period of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50State Agencies Bulletin No. 1686
… criteria Background Article 49.1 and Article 49.2 of the 2016-2021 ISU Agreement between the State of New York and the Civil Service Employees Association and the Governor’s Office of Employee Relations (GOER) memorandum dated 10/01/2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1686-2018-uniform-maintenance-allowance-and-2018-work-related-clothingState Agencies Bulletin No. 1518
… Purpose To provide agency instructions for processing the 2016 CSEA ISU Uniform Maintenance Allowance and 2016 CSEA … Clothing Allowance. Affected Employees Employees in the Institutional Services Unit (ISU) – BU04 who meet the eligibility criteria Background Article 49.1 and Article …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1518-2016-uniform-maintenance-allowance-and-2016-work-related-clothingState Agencies Bulletin No. 1607
… Purpose To provide agency instructions for processing the 2017 CSEA ISU Uniform Maintenance Allowance and 2017 CSEA … Clothing Allowance. Affected Employees Employees in the Institutional Services Unit (ISU) – BU04 who meet the eligibility criteria Background Article 49.1 and Article …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1607-2017-uniform-maintenance-allowance-and-2017-work-related-clothingState Comptroller DiNapoli Releases Municipal Audits
… constitute an unauthorized gift of public moneys, totaled $800 for 2015. In addition, district officials did not …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… Business Services – Selected Programs to Assist Businesses in New York City (2022-N-1) The New York City Department of … Many of the State’s Medicaid recipients are enrolled in managed long-term care (MLTC) plans, which provide … care (CBLTC) for more than 120 days. A prior audit, issued in August 2022, identified $701 million in improper Medicaid …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsMinisink Valley Central School District – Financial Condition (2016M-26)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange County and in parts of the Towns of Wallkill (Orange County) and Mamakating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Opinion 2008-4
… as other town charges ( i.e . on an ad valorem basis) (11 Ops St Comp No. 7841, at 744). 2 Further, Town Law § 202-b … expense payable out of the general fund ( see e.g . 1995 Ops St Comp No. 95-17, at 36; 1988 Ops St Comp No. 88-33, at 61; 1979 Ops St Comp No. 79-748, at …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 88-34
… bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of … of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns may enact traffic regulations, rules, and orders in the same manner as …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 95-31
… chief declined salary increases) GENERAL MUNICIPAL LAW, §207-m: The salary of an incoming police chief must be fixed … to receive increases pursuant to General Municipal Law, §207-m. This is in response to your letter concerning the … would have been paid pursuant to General Municipal Law, §207-m. You ask whether the starting salary for the new chief …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 2002-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- … recorded in the county clerk's office and filed with the State Comptroller within ten days of the board's …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8DiNapoli Calls for Improvements to Capital Planning Process
… fiscal year, according to a report released today by State Comptroller Thomas P. DiNapoli. The report, which … concludes that reforms are needed to ensure that New York State is spending its billions of capital project dollars … needs but more reforms are recommended. "New York state should have a comprehensive assessment of the condition …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… for Municipalities (AIM) program provides state aid to all of New York’s cities (other than New York City), and towns, … through AIM in State Fiscal Year 2018-2019. The Office of the State Comptroller (OSC) was required to withhold … paid in December and May each year, pursuant to Chapter 59 of the Laws of 2019. The 2020-21 Enacted State Budget …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaState Agencies Bulletin No. 1493
… Purpose To notify agencies that newly established FICA tax deficiency … NYS (SS/Medicare Deficiency) with an effective date prior to 9/1/16 and will remain at their current rate. Affected … as FICA Exempt earnings which have since been determined to be FICA taxable. Rarely, an employee may have simultaneous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyCUNY Bulletin No. CU-547
… Purpose To notify agencies that newly established FICA tax deficiency … CUNY (SS/Medicare Deficiency) with an effective date prior to 9/1/16 and will remain at their current rate. Affected … as FICA Exempt earnings which have since been determined to be FICA taxable. Rarely, an employee may have simultaneous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Comptroller DiNapoli Releases Audits
… Program – CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil … Office of Information Technology Services – Windows Domain Administration and Management (2022-S-19) As part of its … Directory and the associated domain controllers ultimately control access and authorization in a Microsoft Windows …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsFinal Average Salary – Article 14 Benefits
… the last three years of employment. If the earnings in any year included in the FAS period exceed the average of the previous two years of earnings by more than 10 percent, the amount in excess of 10 percent is excluded from the computation. The …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s … The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesDiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… its incentive and bonus programs, resulting in hundreds of thousands of dollars in payments that should not have been paid or for … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonuses