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Lockport Public Library – Claims Processing (2015M-192)
… a school district public library that received its charter from the Board of Regents of the New York State Education … not routinely audit and approve claims prior to payment. From a sample of 30 claims, the Director signed checks for 29 …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Arkport Central School District – Payroll (2016M-338)
… Purpose of Audit The objective of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Opinion 2004-8
… or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (reserve fund … by the village for health care benefits of its officers and employees. This is in response to your inquiry concerning … that provides health care benefits for its employees and their families through insurance coverage and, in …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Homeownership Rates in New York
… 65.8 percent nationally. For New York, the low percentage is driven by the high share of multi-family housing in New … housing comprises more than 70 percent of the housing stock. 2 FIGURE 2 – Homeownership Rates by State, 2021 … Ethnicity, vol.4 no 4, pages 452-472. 15 See Don Layton, “What Will it Take to Sustainably Increase the Homeownership …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkWestchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… Comptroller Thomas P. DiNapoli and U.S. Attorney Geoffrey Berman announced that Guy Parisi, a Westchester attorney, … of my staff and our partnership with U.S. Attorney Berman and the U.S. Postal Inspection Service, his scheme was … Thomas P. DiNapoli. "I thank United States Attorney Berman and the Postal Inspection Service for their continued …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtState Agencies Bulletin No. 1427
… Purpose To provide agency instructions for processing the 2015 SSU Uniform Cleaning and Maintenance … Police Benevolent Association, Inc. (NYSCOPBA) provides for a uniform allowance. In addition, a Governor’s Office of … in a separate check; therefore, there is no direct deposit for this payment. Eligibility Criteria Seasonal/temporary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1427-2015-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Agencies Bulletin No. 1610
… who meet the eligibility criteria Background Chapter 67 of the Laws of 2012, which implemented the 2009-2016 Agreement, including … Part-Time employees Agreement), between the State of New York and the NYS Correctional Officers and Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1610-2017-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… today announced that nine villages were designated in fiscal stress under his office’s Fiscal Stress Monitoring System (FSMS) for their fiscal year ending in 2024. DiNapoli’s office evaluated all non-calendar year local governments that filed their financial reports in time to be scored and designated three villages in …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesSouthern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… of our audit was to assess the financial operations of the Commission for the period January 1, 2014 through May 7, … Background The Southern Cayuga Lake Intermunicipal Water Commission is a joint entity of Tompkins County’s Towns of … Lansing and Villages of Cayuga Heights and Lansing. The Commission was established by an intermunicipal agreement in …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsState Agencies Bulletin No. 827
… of Treasury, per instructions in Payroll Bulletin No. 456 . Checks issued to eligible employees who are now …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/827-50000-retroactive-lump-sum-payment-special-assignment-duty-pay-sadNew York Continues to Send More Federal Tax Dollars to Washington Than It Gets in Return
… among the states, according to a report released today by State Comptroller Thomas P. DiNapoli. “For every dollar New … followed by Mississippi ($8,939), Alaska ($8,727), West Virginia ($8,536) and Virginia ($8,189). The gap has consistently remained negative …
https://www.osc.ny.gov/press/releases/2020/01/new-york-continues-send-more-federal-tax-dollars-washington-it-gets-returnDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… cast amid the COVID-19 lockdown for the 2020-21 school budget year, after in-person voting was temporarily suspended … were defeated again, requiring a “zero-growth” contingency budget, and one district (East Ramapo Central School District) opted to go directly to a contingency budget rather than hold a revote. Thirteen budgets for school …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownDiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… to senior officials without proper approval, according to an audit released today by State Comptroller Thomas P. … including health insurance and retirement benefits with an annual cost of more than $200,000. As noted in the audit, … they were not entitled to; A retired executive cashed out an overstated leave balance upon separation, resulting in a …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-boardOpinion 89-10
… office for which the term has not commenced, to attend a conference as defined in section 77-b(1)(c). The … 3 of section 77-b provides that all actual and necessary registration fees, all actual and necessary expenses of … tuition fees incurred in connection with attendance at a conference shall be a charge against the municipality and the …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Community Development Block Grant – Federal Funding and New York
… CDBG and CDBG-DR revenue totaling $423 million in FY 2025 and $295 million in FY 2026. The drop is largely due to … in CDBG-DR funds, which comprise $156 million in FY 2025, but just $57 million in FY 2026. The City allocated … of the funds for its development function, which includes initiatives involved in the production and/or rehabilitation …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grantAccidental Disability – Special 20- and 25-Year Plans
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … benefit regardless of the amount of service you have. “Accident” has a specific meaning with NYSLRS disability … benefits. We determine whether an incident is an “accident” on a case-by-case basis, using court decisions for …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilityComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Agriculture and Markets: Food Safety Monitoring … two were implemented and one was partially implemented. Division of the Budget (DOB): Quality of Internal Control … State University of New York (SUNY): Selected Procurement and Contracting Practices (2014-S-19) SUNY …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases State Audits
… Payments for Recipients with Multiple Identification Numbers and No Social Security Numbers (Follow-Up) (2014-F-1) An initial audit report, … were enrolled into Medicaid with multiple identification numbers. In a follow-up, auditors found DOH officials have … were enrolled into Medicaid with multiple identification numbers …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsAccounts Payable Advisory No. 29
… Program) to assist with the certification due by April 30, 2025, and provide the additional area of review for the … by April 30, 2026. For the certification due by April 30, 2025, in addition to the annual certification of internal … included to provide guidance to assist agencies with the upcoming requirement. For the certification due by April 30, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationIndividuals with Disabilities Education Act – Federal Funding and New York
… with Disabilities Education Act (IDEA), which originated in 1975 and was most recently amended in 2015, guarantees a free and appropriate public education in the least restrictive environment possible to children … with Disabilities Education Act IDEA which originated in 1975 and was most recently amended in 2015 guarantees a …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-act