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Opinion 89-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 19, 1989 Cathryn C. Thomas, Receiver of Taxes Town of Webster …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Overtime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… Reinvestment Act (Recovery Act) for two of its projects: Atlantic Avenue Viaduct Phase II and Babylon Car Wash. These …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsArea #12 – Information Technology Contingency Planning – Information Technology Governance
… are inevitable. A disruptive event could include a power outage, software failure caused by a virus or malicious … and school personnel for the actions they must take in the event of a disruption and could significantly reduce … and can be restored whenever needed; and Storing backups in an offline and offsite location that meets the local …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningDiNapoli: Huntington Man Charged With Stealing Over $56,000 in State Pension Payments
NYS Comptroller Thomas P DiNapoli and Suffolk County District Attorney Raymond A Tierney today announced the arrest of former Town of Huntington employee Moses K Johnson 63 of Huntington for allegedly stealing his mothers public pension payments following her death in April of 2021
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-huntington-man-charged-stealing-over-56000-state-pension-paymentsSUNY Bulletin No. SU-315
… and an increase in the minimum stipend of two percent (2.00%) for the 2021-2022 academic year. Effective Dates The … by multiplying the salary in effect on 09/30/2021 by 2.00% and rounding to the next whole dollar. This amount must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-315-october-2021-stipend-increase-gnsu-employees-representedCity of Lockport – Budget Review (B22-1-8)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … below, the significant revenue and expenditure projections in the proposed budget appear reasonable. For 2022, City … funds, respectively. The City’s proposed budget includes a tax levy of $13,374,596. Key Recommendations Carefully …
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
… by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … Comptroller DiNapoli announced Christmas Fish of Halfmoon NY has been charged with grand larceny for allegedly stealing …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… 71, of Florida, with the crimes of Grand Larceny in the Second Degree, a class C felony, and Criminal Impersonation in the Second Degree, a class A misdemeanor, in Albany County Court. Schusteritsch is alleged to have … Robert J Schusteritsch with the crimes of Grand Larceny in the Second Degree a class C felony and Criminal …
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
… of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC) in reconciling employees’ social … right to pass along penalties imposed by the IRS to any State Agency that is responsible for the inaccuracy of an … aware that an employee who has previously separated from State service is deceased, the agency must report this …
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
… first date to be adjusted. Earnings End Date: Enter the last date to be adjusted. Earnings Code: Enter AJR . Amount: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-387-salary-increases-cuny-employees-international-allianceState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Earlville – Collections (Madison County) Although the … log or cash receipts journal showing a description of each transaction. Of the 296 collections totaling $302,050 that were reviewed, …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Hornellsville – Financial Management (2025M-102)
… amount of unrestricted fund balance within operating funds is an important financial consideration for town … years of sewer and half of the combined town-wide (TW) funds’ 2025 budgeted appropriations. In addition, the Board … sales tax revenues totaling $1.1 million to the TW funds instead of the town-outside-village (TOV) funds in …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102State Comptroller DiNapoli Releases School District Audits
… District officials did not always seek competition to procure goods and services. As a result, they may not have … Auditing (Ulster County) District officials did not always procure goods and services in a cost-effective manner or … The district also failed to use a competitive method to procure professional services and insurance coverage from …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to … and effectively.” Town of Broome – Purchasing and Justice Court (Schoharie County) The board did not ensure purchases … the town justice recorded, deposited and disbursed all court money accurately and timely. Candor Fire District – …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 91-6
… 653; Grimm v City of Troy , 60 Misc 2d 579, 303 NYS2d 170; Williams v Bryant , 53 AD2d 229, 385 NYS2d 425; Pacificorp …
https://www.osc.ny.gov/legal-opinions/opinion-91-6New 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 the latest … October 14, 2020 Edition Selected Economic Trends New York State Ranks Second Nationally in Jobs Lost While all states …
https://www.osc.ny.gov/reports/covid-19-october-14-2020State Contract and Payment Actions in May
… statewide. $2 million with Cha Consulting, Inc. for construction management services at the Riverfront Pump … County. Department of Health $2 million with the United Hospital Fund of New York Inc. for Medicaid analysis and … in Erie County. $4 million with Sullivan County Paving & Construction Inc. for replacement of the Route 209 bridge in …
https://www.osc.ny.gov/press/releases/2020/06/state-contract-and-payment-actions-mayState Comptroller DiNapoli Releases Audits
… of farms while helping counteract pressures that may drive land out of agricultural production. Auditors found that AGM … considering regional factors such as grant eligibility, land values, farmland availability and Program participation, … AGM in 2014, has a greater impact on regions with higher land values and greater development pressures, meaning farms …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOpinion 89-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether under these circumstances the political subdivision without competitive bidding may … enter into a 60month installment purchase agreement with the State vendor …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Averill Park Central School District - Payroll (2018M-255)
… procedures to ensure salary and wages are paid accurately. The Superintendent was not always certifying payrolls prior to the Treasurer distributing paychecks and processing direct … was not using payroll change reports as part of the payroll certification process. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255