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DiNapoli: Town of Altona Official Misused $23,500
… The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to … such as this where local officials are taking advantage of lax financial controls and helping themselves to the money … fees were not deposited. In August 2013, after learning of the Comptroller’s audit, the former bookkeeper remitted …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… revenue collection alternatives, using measures such as: How long does it take to process a tax or fee payment? How many total collections are being processed? What is the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processDiNapoli: MTA Needs To Do More To Increase Procurement Efficiencies and Save Money
… Transportation Authority (MTA) has not done enough to consolidate its procurements across its agencies to save money as was expected under its Transformation Plan, according to an audit released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-mta-needs-do-more-increase-procurement-efficiencies-and-save-moneyState Agencies Bulletin No. 2343
… contained in the 2023-2026 Agreement between the State of New York and PEF provides for an annual maintenance … to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using … Bulletin No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2343-2024-2025-uniform-maintenance-allowance-employees-fire-protectionDiNapoli Releases Municipal Audits
… the information used by the board and district officials to make financial decisions was accurate and complete. Taxpayers had limited access to financial information to help ensure they could make informed decisions related to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsChild Care and Development Block Grant – Federal Funding and New York
… will decline by more than a third from FY 2025 to FY 2026. However, the City will likely incorporate additional CCDBG funds during FY 2026. The FY 2025 Adopted budget assumed CCDBG funds of … of these costs with the balance funded by the State. In FY 2026, CCDBG is currently expected to fund 71 percent of child …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantManagement of Invasive Species
… such as mining, dredging, and construction, that can trigger invasive species spread and further impact the …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesOpinion 99-8
… mailing costs. The provision of the subscription service does not obviate the need to respond to individual requests, … of the fact that its provision of the subscription service does not obviate the need to continue to respond to …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Opinion 97-9
Whether two village board members must recuse themselves in connection with a proposed zoning change
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 92-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … on official business) LAWS OF 1972, CHAPTER 791; TOWN LAW, §§27, 116: A town whose town board is authorized by … by the town and county officers training school of the state of New York, or in attending a convention, conference …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 97-25
… review board. You also state that the board member does not participate in the discussion or vote on such … to the agency ( id .). Section 805-a(1)(c), however, does not prohibit the performance of uncompensated services ( …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 2000-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … p 116; cf. Public Officers Law §73[14][a], relative to state officers and employees). Similarly, there is no general … (see Memorandum to the Governor from the Office of the State Comptroller for S-3377-A of 1996, July 22, 1996). … …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7State Agencies Bulletin No. 1039
… of OSC’s automatic processing and to provide instructions for reporting transactions in Pay Period 19C. Affected … the appropriate prorated statutory salary, based on the number of calendar days actually served in the calendar year. … whichever is applicable. Exception Listings and Control-D Report Available Prior to Processing The following exception …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1039-2010-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1212
… of OSC’s automatic processing and to provide instructions for reporting transactions in Pay Period 19C. Affected … the appropriate prorated statutory salary, based on the number of calendar days actually served in the calendar year. … whichever is applicable Exception Listings and Control-D Report Available Prior to Processing The following exception …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1212-2012-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 945
… received by Senate and Assembly Members each calendar year must equal the amount of their statutory salary, provided the Member serves the entire year. The total regular earnings received by Members who serve only part of the year must equal the appropriate prorated statutory salary, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/945-2009-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1116
… of OSC’s automatic processing and to provide instructions for reporting transactions in Pay Period 19C. Affected … the appropriate prorated statutory salary, based on the number of calendar days actually served in the calendar year. … whichever is applicable. Exception Listings and Control-D Report Available Prior to Processing The following exception …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1116-2011-year-end-adjustment-members-nys-legislatureComptroller DiNapoli Releases Municipal Audits
… Over Financial Activities (Madison County) The board does not review cash receipts, bank statements, canceled … are in place to safeguard moneys, however, the justice does not ensure the clerk is pursuing collections of unpaid …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Opinion 2003-3
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (maximum … compensation for the performance of certain activities in connection with providing fire protection and other … of section 217 of the General Municipal Law provides, in part, that "[a]ny service awards provided to an active …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 2003-5
… Death Benefits (line-of-duty presumption) PUBLIC OFFICERS AND EMPLOYEES -- Death Benefits (line-of-duty presumption for … a fire department of a city with a population of less than one million, provided that the chief officer of such … that the benefits are administered differently under the two statutes, with payment by the municipality or fire …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 2007-6
… receives a one-time payment of a specific amount for performing additional duties as “acting chief” for a period of one year, the police chief is entitled to a … rendered by such employee; other compensation shall mean all other forms of benefits which are credited to employees …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6