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Town of Clare – Fiscal Stress (2013M-317)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period January 1, 2012 to April 30, 2013. Background The Town of Clare is located in … Key Findings The Board did not adopt a policy or method to determine the amount of unexpended surplus funds to …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317XIII.4.E Overnight Per Diem Rates – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW New York State reimburses employees for overnight lodging and meals … within the continental US (CONUS) and by the Department of State for travel outside the continental US (OCONUS). By … United States are updated frequently and New York State business travel to these locations is infrequent, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4e-overnight-diem-ratesXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… System; Unauthorized cash withdrawals from agency bank accounts; Unexplained discrepancies in cash balances and/or bank reconciliations; Unauthorized or improper use of State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsRockland County – Budget Review (B22-6-9)
… fiscal year and an $8.6 million decrease from projected 2022 revenues of $269.6 million. Based on our projection, the … of the State Comptroller Rockland County Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9Opinion 2004-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … opinion. LOCAL LAWS -- Taxes and Assessments (inclusion of delinquent water rents of outside users on tax roll) REAL … Whether a village may utilize the tax levy procedures for the enforcement of delinquent …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7DiNapoli and William Glasgall Op-Ed
… Accepted Accounting Principles (GAAP) for its budget as well as annual comprehensive financial reports. This … is instructive. Simply stated, we have not fully lived up to these goals. That's why we propose implementing … the federal relief aid efficiently to help improve the lives of all of our constituents. The time is now to create a …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edState Agencies Bulletin No. 1926
… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of Retroactive … a transaction to make the LLS payment. Lateral Position Change from a Non-M/C Position Where the Employee’s Salary … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1926-april-2021-managementconfidential-mc-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1925
… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of Retroactive … a transaction to make the LLS payment. Lateral Position Change from a Non-M/C Position Where the Employee’s Salary … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1925-april-2020-managementconfidential-mc-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1933
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … and Naval Affairs BU47 Note: Increment Code 1000 is used to indicate job rate credit minimum of 15 years (October 2004 … the October LLS payment cycle at the time of appointment to a lower graded position. Refer to OSC Actions – Automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lumpComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… submitted to the NYCCFB; the straw donations were all made at a level that would qualify toward Alvarez's …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateContact Us
… Comptroller’s office returns certain unclaimed property to owners – no claim required. For inquiries, see our … or contact us with the form below. How much is my claim? To protect your privacy and prevent fraud, we can’t tell you … including the amount, and your check will be mailed to the address provided on your claim form within 30 days. …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usDiNapoli Announces Latest Fiscal Stress Scores
… in fiscal stress for local fiscal years ending (FYE) in 2024, up from 14 a year ago, with increases in each category … with non-calendar fiscal years were designated in stress. School district scores are released in January. For FYE 2024, … fiscal stress in FYE 2024 also received a designation in 2023. This includes the cities of Albany, Little Falls, and …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli Releases Municipal Audits
… officials did not always have the documentation needed to process SNAP applications correctly and in a timely … did not have the required documentation that was needed to process 13 approved SNAP cases (28%) nor did they process … because officials did not properly review the payments to the providers. Town of Wilson – Fuel Procurement and …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsVillage of Herkimer – Payroll (2025M-37)
… regular salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon … accounting for $7.0 million (74 percent) of the total. To properly control and account for these costs, Village … the compensation approved by the Village Board (Board) to which they are entitled, and time records adequately …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37DiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… four of those checks, totaling $4,898.56, and that Brink’s friend, Moseley, cashed three, totaling $3,709.02. Brink and … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerExamination of Pitts Management Associates (PMA)
… CM00939 and TQ00002. The objective of our examination was to determine whether PMA’s implementation of the RAP achieved … At that time, the contract and the extension were subject to approval by the Office of the State Comptroller (OSC). Prior to Downstate extending contract CM00939 to December 2013, …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaState Agencies Bulletin No. 1901
… inherent danger by virtue of unavoidable proximity to live vehicular traffic within the highway Rights-of-Way are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1901-2021-special-assignment-duty-pay-calendar-year-2020XII.6.I Paying a Non-State Employee – XII. Expenditures
… either employees or independent contractors so the workers are properly taxed. The Internal Revenue Service’s (IRS) … procedures used in accordance with IRS criteria. If there are no material differences in the factual circumstances that … BUSINESS UNIT RESPONSIBILITIES Business Units are responsible for ensuring individuals they pay qualify as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeDivision of Housing and Community Renewal Bulletin No. DH-118
… inform agencies of OSC’s automatic processing of the April 2022 DC 37 Rent Regulation Services Unit (RRSU) LLS payment … State of New York and DC 37, provides for payment of the 2022-2023 Longevity Payment effective April 2022 as a one-time, lump sum payment in the amount of $1,500, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-118-april-2022-district-council-37-dc-37-rent-regulationUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… Firefighters Two Percent Fund (Buffalo TPF) [pdf] ; the Syracuse Fire Department Association Inc. (Syracuse) [pdf] ; the Mutual Aid Association of the Paid Fire … for administering FFI tax money, officials in Buffalo, Syracuse and Yonkers did not always use it according to their …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5