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Payroll Improvement Project Bulletin No. PIP-010
… Purpose The purpose of this bulletin is to inform users of changes to Retirement … in Public Employee Retirement systems, and changes to Plan Types and Benefit Plan Types. Moving 9.1 Retirement Plans to the USA-Pension Plans …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92Opinion 90-24
… the board's power to hire bond counsel. 12 Opns St Comp, 1956, p 68 is hereby superseded. You have asked whether 12 Opns St Comp, 1956, p 68 still represents the views of this … by a municipal governing board (see, e.g., 1986 Opns St Comp 86-31, p 52). We have also recognized, however, that …
https://www.osc.ny.gov/legal-opinions/opinion-90-24DiNapoli: Former Wallkill Fire District Chair Pleads Guilty in $240,000 Theft
… today in Ulster County Court to grand larceny and criminal tax fraud for stealing nearly $240,000, State Comptroller … degree, a class D felony, and three counts of criminal tax fraud in the fifth degree, a misdemeanor. He agreed to … today in Ulster County Court to grand larceny and criminal tax fraud for stealing nearly $240000 State Comptroller …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-wallkill-fire-district-chair-pleads-guilty-240000-theftCUNY Bulletin No. CU-707
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing … Payment amounts. Affected Employees CUNY employees in the titles of Staff Nurse and Nurse Practitioner are affected. Background Per a Memorandum dated 03/04/2021, which serves as an addendum to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-707-2019-and-2020-retroactive-uniform-allowance-increasesState Comptroller DiNapoli Releases School District Audits
… fuel expenditures by at least $10,929, including $8,669 in unnecessary fees, if fuel was purchased through the Office … or ensure the monthly fuel claims were audited, and, as a result, the district was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. East Greenbush Central School District – Leave …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… County) Auditors compared budgeted appropriations and estimated revenues with actual operating results for 2015-16 through 2017-18 and found that appropriations were overestimated by an … Auditors found that the district did not have adequate and up-to-date residency information to support tuition …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… reserves by $1.6 million. As a result, four reserves with balances totaling $2.9 million (48 percent of total … fund balance at levels that essentially complied with the statutory 4 percent fund balance limit. However, the … budgeted for expenditures that could have been paid for with reserve funds. Had district officials retained the same …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Opinion 91-43
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit … Ministerial pre-audit functions, such as checking for mathematical accuracy, may be delegated by town board … certain ministerial "pre-audit steps", such as checking for mathematical accuracy. We expressed the opinion that …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… (RETT), enacted in 1968 under Tax Law Article 31 as a tax on the transfer of real property, applies to sales or … when the consideration exceeds $500, at a rate of $2 for every $500 of consideration exchanged. The base tax is … remit the tax to the Department. State RETT collections for each of the 2 State fiscal years ended March 31, 2021 and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followState Comptroller DiNapoli Releases Municipal Audits
… the board of directors had significant discussions of the pros and cons of developing the property. Subsequent to the …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Cortlandville Fire Department , Town of Milford , Raquette Lake Fire District No. 3 and West Sand Lake Fire District No. 1 . “In today’s fiscal climate, budget … board did not develop a multiyear financial plan. Raquette Lake Fire District No. 3 – Internal Controls Over Financial …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Small Business Growth in New York Outpaced National Average
… time frame, small business employment rose by 9.2 percent in New York while increasing 8.9 percent across the country. … These companies provided more than 4.1 million jobs in the state in 2016, just over half of all private sector jobs in New …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-small-business-growth-new-york-outpaced-national-averageState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … manner. Neither justice properly pursued collections for those cases where defendants failed to appear in court. … from 2011 through June 2016 remained outstanding. Based on the town's average dismissal rate and average fines for …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsRichburg-Wirt Fire District – Board Oversight (2025M-73)
… operations? Audit Period January 1, 2023 – April 29, 2025 We extended the audit period through October 6, 2025, to … 181-b of Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Comptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… Employees in six upstate New York school districts had inappropriate computer access to sensitive student data and were able to change student … proper authorization, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. … Employees in six upstate New York school districts had inappropriate …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … Funds (2021M-181) Unapproved ECA clubs were operating in the district and officials did not establish an adequate accounting system for the district’s funds. As a result, district officials cannot …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… through the 2012-13 fiscal year, the city’s outstanding Bond Anticipation Notes increased by more than 250 percent, …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingComptroller DiNapoli Releases School Audits
… accountability, it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school district … Since 2010, the district appropriated more than $4.7 million in fund balance to finance appropriations. This has … As a result, the district’s unrestricted fund balance was 15 percent of the 2013-14 budgeted appropriations, nearly …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1156
… SFS Agency Coordinators as well as IT, Fiscal Management and Human Resources staff. Effective Date(s) Data values were … 2012 for SFS Go-Live April 1, 2012. Division of Military and Naval Affairs check dated 4/2/12, Institution check dated 4/5/12 and Administration check dated 4/11/12 are the first checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideArrochar Meats, Inc.
… direction and oversight of DMNA. Arrochar Meats is a food catering business located in Staten Island, New York, that regularly provides food to the New York Army National Guard (National Guard). We … support how it determined the price paid to Arrochar Meats for the fuel was reasonable. DMNA purchased 18,960 gallons of …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-inc