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Opinion 88-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Distribution by State Comptroller (fines for violations of Workers' Compensation Law) WORKERS' COMPENSATION LAW, … Concerning the provisions of subdivision two of section 52 of the Workers Compensation …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… allows decision-makers, such as town boards (boards), to set long-term priorities, work toward goals several years … taxpayers with information about why resources have been set aside. The Board is responsible for the overall … Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Glens … of Hammond , Town of Milton and a comprehensive audit of road infrastructure needs in nine towns. “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Glens …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Huntington Man Charged With Stealing Over $56,000 in State Pension Payments
… Attorney Raymond A. Tierney today announced the arrest of former Town of Huntington employee Moses K. Johnson, 63, of Huntington, for allegedly stealing his mother’s public … Attorney Raymond A Tierney today announced the arrest of former Town of Huntington employee Moses K Johnson 63 of …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-huntington-man-charged-stealing-over-56000-state-pension-paymentsSUNY Bulletin No. SU-315
… on the Job Action Requests page using the Reason code CSL (Cor Sal) with the effective date of the row being evaluated, … Information These monies are taxable income subject to all employment taxes and income taxes, will be included in the …
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)
… liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The Act … For 2022, City officials project an operating loss in water fund. City officials estimate unrestricted fund balance …
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
… Department of Motor Vehicles today announced Christmas Fish of Halfmoon, N.Y. has been charged with grand larceny … of her deceased mother’s pension benefits. “Christmas Fish allegedly hid her mother’s death to divert her pension … Police Acting Superintendent Steven A. Nigrelli said. “Ms. Fish knowingly defrauded the pension system by using her …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsAlbany Community Charter School – Financial Operations (2013M-185)
… and negotiating the related financial terms for the building space needed for school operations and the … by issuing a bond instead of continuing to lease the building. On May 26, 2011 the Board approved a compact … major financial commitments. At a minimum, for future building acquisitions, request a list of buildings available …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185CUNY Bulletin No. CU-387
… Purpose To provide agencies with information for the manual processing of the salary increases. Affected Employees CUNY employees in … This bulletin provides agencies with information for the manual processing of the salary increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-387-salary-increases-cuny-employees-international-allianceState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Aloma D. Johnson Charter School , Center Moriches Union … and the Westmoreland Central School District . "In an era of limited resources and increased accountability, it's … recorded in the employee leave records and found that 12 of these employees' leave carryover amounts were overstated …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… during 2022. Wayland-Cohocton Central School District – Lead Testing and Reporting (Livingston County) District … identify, report or implement needed remediation to reduce lead exposure in potable water outlets as required by state … planned or enacted. Because there is no information on the lead levels of the untested outlets, auditors were unable to …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Hornellsville – Financial Management (2025M-102)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) Town Board (Board) effectively manage … August 6, 2025 Understanding the Audit Area A key measure of a town’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1State Contract and Payment Actions in May
… In May, the Office of the State Comptroller approved 791 contracts for state … . The Governor’s Executive Order 202 suspended the Office of the State Comptroller’s review and approval of contracts related to the COVID-19 crisis until July 6, … In May the Office of the State Comptroller approved 791 contracts for state …
https://www.osc.ny.gov/press/releases/2020/06/state-contract-and-payment-actions-mayState Comptroller DiNapoli Releases Audits
… on-site medical and mental health services for homeless women at their 200-bed Magnolia House Women’s Shelter from July 2011 to June 2020. During the three …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-726
… report includes the Action/Reason code used as well as the old compensation rate and new compensation rate. NHRP708 – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-726-january-2022-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-695
… 016839) and Recruitment Retention Initiative (RRI) Titles with Increment Code 9999 to determine if the employee is due … eligible employees in the Distinguished Professor titles with a Salary Administration Plan of C01 and Job Code 015937 … Code of ANN; and Have a Payroll Status of Active or Leave With Pay; and Meet the eligibility criteria for one of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-695-january-2021-city-university-new-york-cuny-incrementsAverill Park Central School District - Payroll (2018M-255)
… to our audit, the Superintendent was not using payroll change reports as part of the payroll certification process. … and document his review date. Continue to use payroll change reports. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Moravia Central School District - Fuel Inventory (2019M-183)
… area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor did … Recommendations Install appropriate physical controls to safeguard the District’s fuel inventory. Perform periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Operational Advisory No. 8
… or more and do not negotiate those checks within one year of issuance will receive a State Check Outreach letter … Agency. These letters notify payees that the proceeds of an uncashed check will be turned over to the OSC Office of Unclaimed Funds if action is not taken to negotiate the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreach