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Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… controls over the Department’s financial operations for the period January 1, 2015 through July 27, 2016. … Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben … Department’s expenditures totaled approximately $17,000 for 2015. Key Findings The bylaws do not adequately segregate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsOpinion 90-6
… Corporation Law, §20.12; 10 McQuillin, Mun Corps, §28.16; cf . 18 NYCRR 390.2 authorizing State reimbursement for … (see Antonetty v Cuomo , 131 Misc 2d 1041, 502 NYS2d 902; cf . Tuck v Heckscher , 29 NY2d 288, 327 NYS2d 351, where a … Comp No. 79-475, unreported; 33 Opns St Comp, 1977, p 62; cf . 1980 Opns St Comp No. 80-735, unreported, concluding …
https://www.osc.ny.gov/legal-opinions/opinion-90-6DiNapoli: Small Business Growth in New York Outpaced National Average
… slightly faster than the national pace, according to a report released today by State Comptroller Thomas P. DiNapoli. The report, based on the most recent data available from the U.S. … 81 percent having fewer than ten employees. DiNapoli’s report found: The smallest firms in New York, those with four …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-small-business-growth-new-york-outpaced-national-averageDiNapoli: Former Town Supervisor Sentenced to Prison for Embezzlement
… Dennis Brown was sentenced to serve one to three years in a state prison. In June, Brown pleaded guilty to stealing … guilty to Grand Larceny in the Second Degree, as a crime of Public Corruption. As a result of his conviction, he … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-town-supervisor-sentenced-prison-embezzlementNew NY Broadband Program
… by the end of 2018. ESD’s Broadband Program Office (BPO) is responsible for managing the Program, which includes … 2021. Currently, BPO states that broadband Internet is available to 98.95% of the State. Key Findings BPO … until December 2022. BPO’s assertion that broadband is available to 98.95% of the State is overstated as it’s …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programStandardized Forms – Travel and Conference Expense Management
… arrival points. Lodging charges – dates and amounts for hotel charges and method of payment of such charges (paid by … Sample travel forms can be viewed at the Office of the New York State Comptroller’s website . From our homepage, click …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsState Comptroller DiNapoli Releases Municipal Audits
… were issued. Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193) … to support efforts were made to obtain the best price. None of the 10 professional service providers reviewed … Rail Yards Acquisition (2021M-38) COIDA did not adequately plan for the 2017 acquisition of the rail yards. The property …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-305
… Purpose The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the position pools in PayServ. Affected Employees All SUNY … the exception of Agency Code 28990. Background In order to correctly calculate the charges for the split payroll for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-305-new-york-state-payroll-system-payserv-suny-fiscal-year-endForest Ranger Disability Benefit (Section 363-e) – Forest Rangers Plan
… You would be entitled to this disability benefit if, at the time of filing, you are: Under age 60. Physically or mentally unable to perform your duties as the natural and proximate result of a disability sustained in … must have at least five years of total service credit with the New York State Department of Environmental Conservation.) …
https://www.osc.ny.gov/retirement/publications/1864/forest-ranger-disability-benefit-section-363-eState Police Accidental Disability (Section 363-bb) – State Police Plan
… negligence; and In the service upon which your membership is based. If you are discontinued from this service, … disability benefits. We determine whether an incident is an “accident” on a case-by-case basis, using court … the State Police accidental disability retirement benefit is a lifetime pension. The benefit is equal to 75 percent of …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bbState Agencies Bulletin No. 1217.1
… the specific beginning and ending dates for which the back salary is to be paid (or an explanation why the payment … amount and nature of the payment to be made (e.g., back pay, front pay, interest, compensatory damages for mental anguish), the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/12171-new-requirements-and-procedures-processing-salary-payments-pursuantState Agencies Bulletin No. 1217
… the specific beginning and ending dates for which the back salary is to be paid (or an explanation why the payment … amount and nature of the payment to be made (e.g., back pay, front pay, interest, compensatory damages for mental anguish), the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1217-new-requirements-and-procedures-processing-salary-payments-pursuantOpinion 90-2
… is supported by town taxes levied against the taxable real property of the entire town including incorporated … providing that where a town and village within the town jointly contract for library services, the amounts …
https://www.osc.ny.gov/legal-opinions/opinion-90-2DiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… aid to school districts, which includes lottery revenues, is smaller now than in the year the New York State Lottery … in hopes of hitting a big winner. The payoff for the state is significant – billions are coming into state coffers. In … produce new revenue for the state, partly because gaming is taxed at a higher rate than other consumer expenditures. …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetMedicaid Program – Medicaid Payments for Pharmacy Claims: Joia Pharmacy and a Related Prescriber
… set forth by the Department of Health (Department) and the State Education Department. Our audit covered the period … The Department is responsible for administering New York State’s Medicaid program. Medicaid is a federal, state, and locally funded program that provides a wide range …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/medicaid-program-medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriberState Comptroller DiNapoli Releases Municipal & School Audits
… inventory was completed in 2017 and officials only updated the district’s asset records on an annual basis … Deposit – Claims Auditing (Broome County) Of the 93 credit card purchases during the audit period, the board did not ensure compliance with the village’s credit card policy and approved 83 purchases totaling $20,659 …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… a sample of 150 cases opened between April 1, 2016, and Nov. 29, 2019. For 69 of the 150 cases, investigators did not …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… and go undetected was significant. Town of Lockport – Asphalt Millings Inventory (Niagara County) The …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… requirements, and cases where patients refused transport. Local Costs Increasing The total number of local …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… of the limit set by the Board’s policy, and her separation payment was $3,180 more than she was entitled to. There are … paid from private funds are audited and approved prior to payment. Establish policies and procedures to ensure that …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256