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CUNY Bulletin No. CU-747
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2022 Prepaid Legal Service Benefit. … withholding purposes, and reflected on the 2022 Form W-2 (Wage and Tax Statement). Effective Dates Effective as of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-747-prepaid-legal-service-benefit-cuny-employeesOpinion 97-11
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (authority to … or employee" or "local officer or employee" within the meaning of sections 800(5) and 810(3). Accordingly, it is our … which are also public benefit corporations within the meaning of the term "local agency" (see, General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… maintained appropriate financial records, the Board does not provide adequate oversight of Company financial activities because the Treasurer does not provide the Board with monthly or annual reports. The Treasurer does not prepare a monthly bank reconciliation to be …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial … Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The … internal controls over cash receipts and disbursements to ensure that Department moneys were safeguarded. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Greene County Industrial Development Agency – Management Practices (2013M-95)
… Development Agency’s (GCIDA) management practices for the period January 1, 2011, to September 4, 2012. … reported 10 active projects and processed 29 applications for assistance during our audit period. Key Findings GCIDA … issuance of bonds with a bank. GCIDA had formal criteria for selecting which firms and businesses received sponsorship …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementState Comptroller DiNapoli Releases Municipal Audits
… deposit all tax collections within 24 hours as required. In addition, the clerk did not remit real property tax … collections to the town supervisor or the county treasurer in a timely manner. Town of Owasco – Financial Management and … did not adopt an adequate reserve policy, which resulted in the unrestricted general fund balance to increase to an …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … expenses and that cash receipts were properly accounted for. As a result, $7,780 of department funds were used to pay … station cash receipts and establishes an inventory process for garbage bags and garbage disposal stickers. For access to …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1Town of Otto – Town Clerk and Tax Collector (2012M-214)
… 1, 2009, to May 25, 2012. Background The Town of Otto is a rural community located in Cattaraugus County, with a population of 800 residents. The Town Board consists of an … reports, tax stubs and escrow lists. Impose penalties on taxpayers making payment after the penalty free period. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… school students. Key Findings District officials did not have documentation that they were only paying for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mEstablishing the Standard Work Day – Legacy Reporting
… title (e.g., clerks, bus drivers, etc.), even if you only have part-time employees in that title or the title is … for different positions. For example, all laborers may have an eight-hour SWD, all clerical workers seven and …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayDetails About the Audit Process
… | The Audit Process | Follow-Up Engagements | Report Distribution | SGA Introduction We will be … with handling public resources, you are responsible for using those resources effectively, efficiently, … to the final report. It describes what auditors look for and their professional auditing standards. Our staff will …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processOversight of Campus Foundations
… Purpose To determine if the State University of New York’s System … is providing sufficient oversight of campus foundations to make certain the campus foundations conduct their …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsCUNY Bulletin No. CU-690
… a position in one of the designated bargaining units at any time during calendar year 2020. Listed below are the … of the application of the prepaid legal benefit, will not have their Form W-2 (Wage and Tax Statement) wages (Federal, … and Local, if applicable) grossed up (increased) for any outstanding balance. Agencies are responsible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-690-prepaid-legal-service-benefit-cuny-employeesOpinion 2000-1
… of misconduct. This is in reply to your request for our opinion concerning the payment by a village of … As a rule, a municipality may not provide legal counsel for a municipal officer or employee who is charged with a … because the defense is considered additional remuneration for services rendered (see Corning , supra ; Security , supra …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1State Comptroller DiNapoli Releases Municipal Audits
… not provide adequate oversight of the disbursement process and exceeded its authority under New York State Town Law by authorizing insurance claims and annual contracts to be paid before audit and approval. The board also exceeded its authority by …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… communications system that would allow photos, voice and video calls and text messaging to be rerouted to other county … communications system that would allow photos voice and video calls and text messaging to be rerouted to other county …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911DiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… village fees and altering public records from 2011 to 2017, State Comptroller Thomas P. DiNapoli and Erie County … Joanne Erickson, 54, stole cash payments that were meant to fund an afterschool program, a children's summer program … rental fees. She altered cash reports and submitted them to the village and the Recreation Center supervisor. The …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… improve their monitoring of cash management. The Trustees have not adopted an investment policy, which resulted in … stolen, or that the Trustees will lose interest that could have been earned if moneys had they been deposited timely. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mState Comptroller Thomas P. DiNapoli Statement on New State Budget
… COVID-19. More than a year into the pandemic, the number of cases remains high in New York but the accelerated pace of vaccinations and job growth in many sectors indicate an … aid and from tax increases. Higher personal income tax rates on high-income taxpayers will likely increase the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-state-budgetState Police Bulletin No. SP-180
… State Police Investigators Association (NYSPIA), provides for an increase to maintenance allowance. Effective Date(s) … or Leave of Absence/MLL (Mil Lv) on 04/06/17 are eligible for the Maintenance Allowance. OSC Actions OSC will … 05/03/17 and 05/17/17 from $128.07 to $129.99. Control-D Report After the automatic processing of the 2017 State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-180-2017-maintenance-allowance-mta-increase