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CUNY Bulletin No. CU-268
… Purpose To explain the agency procedures for reporting rate increases and adjustments for "miscellaneous earnings." Affected Employees CUNY … following requests regardless of the employee’s status: For all rate increases, request a Pay Change with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-268-retroactive-salary-rate-increases-elevator-mechanicsFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, 2012 … Firemens Benevolent Association of the Village of Le Roy Oversight of the Associations Foreign …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… an independent audit of the District’s financial records on an annual basis and ensure that the AUD is filed within 60 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsSullivan County – County Jail Operations (2013M-33)
… the County’s total expenditures for 2011. Every county in NYS is required by law to maintain a jail. The County’s jail … in 1909 with 37 cells and is the oldest jail in NYS. Subsequent additions were built in 1957, 1985, and 1989 … savings within 33 years, with projected savings over the 50-year life of the new jail of $108 million. Moreover, …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Town of LeRay – Justice Court (S9-14-5)
… approximately $443,900 in fines, surcharges and fees from January 1, 2012 through June 30, 2013. Key Findings The … has not been remitted to the Town as required; and the traffic violations reported to the Department of Motor … intact and in a timely manner. Ensure that the Justices report and remit all applicable revenues to the JCF. Transfer …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… of the School’s compact contract with the Foundation for the period July 1, 2011 through July 31, 2013. Background The Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by … members voted in favor of the compact agreement, except for the Board Chairman, who recused himself from voting …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Comptroller DiNapoli Releases School Audits
… his office completed audits of the Bemus Point Central School District , Byron-Bergen Central School District , Haverstraw-Stony P oint Central School District and the Westmoreland Central School District … his office completed audits of the Bemus Point Central School District ByronBergen Central School District …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… in property values emerged. The tentative property tax rolls now exceed the record 2021 level, three years earlier …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planMember Contributions – Legacy Reporting
… as modified by Chapter 18 of the Laws of 2012). Federal Tax Treatment of Member Contributions ERS Tiers 3 through 6 … 414(h) of the Internal Revenue Code (IRC). Federal income tax on these contributions is deferred until they are … purposes, are subject to New York State and local income tax and are credited to the member’s account, accruing …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsAdult-Use Cannabis (AUC)
… rules for the collection and subsequent distribution of taxes collected from the retail sale of AUC. All counties and New York City are eligible to receive tax revenue from the sale of AUC products sold within their jurisdiction. The Office of … Office of the New York State Comptroller The Marihuana Regulation …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucState Comptroller DiNapoli Releases Municipal Audits
… Employees were using one computer account to process parking decals and not retaining information related to … providers that were reviewed. Village of Sleepy Hollow – Parking Ticket Collections (Westchester County) The clerks … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsCost-Saving Ideas: Legal Requirements
… CostSaving Ideas Legal Requirements …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsDiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… have great confidence that she will continue to provide a strong, steady hand to help grow the Fund and protect the … investment staff, but I am proud to leave the Fund in a strong position and secure in the knowledge that Anastasia is …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundComptroller DiNapoli Releases School Audits
… fund general fund operations during the 2012-13 fiscal year. Northport-East Northport Union Free School District – … an average of $811,000 of fund balance to fund the ensuing year’s expenditures. However, the district did not use these …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… to hold those who would defraud it accountable. I thank DA Stanzione and the New York State Police for their …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsOpinion 96-10
… NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 NY2d 601, 458 NYS2d 1025 app dsmd 58 NY2d 687, 458 NYS2d 543 rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… it is often more convenient for them to pay with a credit card than to fill out a procurement request form and … and necessary expenses, local governments must have both a credit card policy and a system of internal controls in … best practices below as a reference for adopting a strong credit card policy and developing sensible internal controls. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudIndustrial Development Agency Board Governance (2017-MS-1)
… provided, uniform project agreements, annual assessments on project progress including job creation and retention, as …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsOpinion 90-26
… the estimated maximum cost in the bond resolution (11 Opns St Comp, 1955, p 22; 13 Opns St Comp, 1957, p 160; 16 Opns St Comp 1960, p 300; 22 Opns St … be subject to a mandatory referendum. July 12, 1990 Mario John Albano, Esq., Attorney at Law Verplanck Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-90-26