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Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… under a collective bargaining agreement (CBA), employment contract or Board resolution. As a result, payroll staff were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… access to the District’s IT systems, and the lack of a comprehensive written IT contingency plan impairs the … access rights to the network. Perform periodic reviews of all network user accounts to determine whether they were appropriate or needed. As a result, 11 percent of the District’s non-student user accounts were unneeded and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationState Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following … budget and will issue an analysis next month. … New York State Comptroller Thomas P DiNapoli released the following …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetIndustrial 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 …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateOpinion 89-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … less than one percent of the bank's outstanding stock. You state that there is only one other bank in the town and that … a municipal officer or employee has an interest in any contract with his or her municipality if he or she receives a …
https://www.osc.ny.gov/legal-opinions/opinion-89-4State Agencies Bulletin No. 1992
… 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsOpinion 92-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … as the village's fiscal agent, is required to pay to the State Comptroller unclaimed moneys representing the principal … for the redemption of bonds issued by the village. You state that 35 serial bonds, issued in bearer form by the …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 88-77
… is deemed to have an interest in any contract of his or her municipality with a corporation of which he or she is an … in section 802(1)(f) applies here, the school district's code of ethics should be examined to determine whether it … Any such decisions might impact upon the board member in her position as salaried administrator of 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, … Leave coverage is funded by employee payroll deductions. State employees who are represented by a union may be covered … Family Leave) has been created to provide agencies with a list of all employees with the NY Paid Family Leave deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveAccounts Payable Advisory No. 73
… freight invoices in excess of $500.00 (an increase from $100.00) and, Update “United Parcel Service (UPS)” to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsComptroller 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 … more than $162,000 in pension benefits from the New York State and Local Employees Retirement System. The defendant, …
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
… in questionable travel and lodging expenses, exceeding the conditions of the contract, including pricey rooms at the Carlyle Hotel … order. Downstate failed to protect the public’s money, and I urge the Joint Commission on Public Ethics to review this …
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)
… at a reasonable level. Identify alternatives to borrowing funds to purchase textbooks and related software and …
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
… statements and schedules on receipts and disbursements for all funds of the state (including agency sole custody … funds operating results and provide updated projections for the remaining quarters of the current fiscal year of … tax refunds, and repayments of advances presented in forms suitable for comparison with the financial plans …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… fund. Gabriel, who resigned her public office and retired in Aug. 2020, is alleged to have submitted a false Record of … for filing with the State Comptroller. ROAs are documents in which certain officials must record their work hours to … holding those who break our laws, accountable. The victims in this case are the people of New York who put their trust …
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
… Third-Degree Grand Larceny, and Corrupting the Government in the Second and Third Degrees. Both defendants pleaded not … partnering with my office and continuing to pursue justice in this case and holding these individuals accountable.” “Any … an institution serving our most vulnerable. The funds in this case that were allegedly diverted to the defendants …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesOpinion 88-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … was unclear whether section 13(a) of Article XIII of the State Constitution barred a county from defending the sheriff … subrogation is usually set forth as a term of the surety contract. The sheriff's official undertaking or bond, as …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
New York State Comptroller Thomas P DiNapoli announced the arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton
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)
… Purpose of Audit The purpose of our audit was to determine if sewage treatment services … through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson City entered into an …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mTaxable Travel
… throughout the New York metropolitan area. The objective of our examination was to determine whether (i) the expenses … The employee’s official station was New York City, and all of his assignments (alternate work locations) were within 35 miles of his official station. According to the State Travel …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travel