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DiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… Steven Nigrelli announced that Oswego County adult literacy teacher William Fisher was charged with falsifying his time sheets to steal more than $4,000 from his employer, the Center for Instruction Technology and … gain. The New York State Police will remain vigilant in ceasing public corruption and those who use their position …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesFormer Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… be tolerated and will be prosecuted to deter such similar illegal conduct.” “Mr. Emmons’ guilty plea illustrates the … before Judge Karen Brandt Brown of Oswego County Court. He is scheduled to appear again on May 22, 2026. Since taking …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyUse of New York State Snowmobile Trail Development and Maintenance Funds
… Purpose To determine whether the New York State Snowmobile Trail Development and Maintenance … is used for its intended purpose. Background In 1985, the New York State Legislature required the Office of Parks, …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0State Agencies Bulletin No. 1032
… Purpose To explain OSC’s automatic processing of the increase. … receiving an increase. For eligible employees who have worked in more than one (1) agency and have been paid by all agencies using the same Employee Record …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesTown of Danby – Town Clerk (2022M-08)
… and not deposited timely or intact and were not remitted to appropriate parties in a timely manner. Although the … they did not properly deposit and remit all collections to the appropriate parties in a timely and accurate manner. … Make intact and timely deposits. Secure collections prior to being deposited. Maintain all records, books and papers …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… have required asset tags, were not on the inventory asset list and/or had incorrect locations on the inventory list. A camcorder with a purchase price of $1,700 could not … purchase price of $1,500 was still active on the inventory list but was disposed of in October 2018. Key …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mVillage of Greene – Investment Program (2023M-112)
… the Village’s investment policy, as required by New York State General Municipal Law (GML) Section 39. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Marathon Joint Fire District – Investment Program (2023M-76)
… pdf] Audit Objective Determine whether Marathon Joint Fire District (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Operational Advisory No. 28
… restored. The first priority for agencies once the system is available for use is to ensure that any receipts deposited, or payments made … and completely, agencies should verify that the following is in place: SFS funds should have sufficient cash balance to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeII.4 Overview – II. New York State Financial Accounting
… Law prescribes the minimum reports that are required to be prepared on both a budgetary (cash) and GAAP basis of … purposes on a GAAP basis. The GAAP-basis plans model, to the extent practicable, the accounting principles applied … in preparation of the annual financial statements. Guide to Financial Operations REV. 01/01/2017 … New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewTown of Berkshire – Board Oversight (2023M-122)
… supporting documentation for 59 claims totaling $51,519 or establish procedures to detect and prevent duplicate … Recommendations Segregate non-payroll disbursement duties or implement adequate compensating controls. Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122DiNapoli: Canal Corp. Must Address Gaps
… The New York State Canal Corporation has not performed inspections as … of waterways, according to an audit released today by State Comptroller Thomas P. DiNapoli. “There are significant …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsSignal Maintenance, Inspections, and Testing
… a rail fixed guideway system. In New York State, it is the Public Transportation Safety Board (PTSB) that reviews and …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingSUNY Bulletin No. SU-256
… Purpose To provide agency instructions for processing the April 2018 SUNY M/C Discretionary Parity … beginning in Administration Pay Period 4L, agencies must report the adjustment amount for earnings codes such as … using Earnings Code RGS and a date range that exceeded the number of days reported, the system will calculate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-256-april-2018-state-university-new-york-suny-management-andAccidental Disability – Police and Fire Plan
… for an accidental disability retirement benefit within one year following the alleged accident. The Benefit If … must be filed while you are still in service or within two years of your discontinuance from service. When filing … On an authorized medical leave of absence for up to two years (which may be extended for an additional two …
https://www.osc.ny.gov/retirement/publications/1512/accidental-disabilityAccidental Disability – Non-Contributory Plan with Guaranteed Benefits
… for an accidental disability retirement benefit within one year following the alleged accident. The Benefit If … must be filed while you are still in service or within two years of your discontinuance from service. When filing … On an authorized medical leave of absence for up to two years (which may be extended for an additional two …
https://www.osc.ny.gov/retirement/publications/1513/accidental-disabilityOpinion 2002-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of certain activities selected from a statutory list, in accordance with a system established by the sponsor … service award not deemed to constitute membership in any state or local pension or retirement system]), it also is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 2002-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of certain activities selected from a statutory list, in accordance with a system established by the sponsor … service award not deemed to constitute membership in any state or local pension or retirement system]), it also is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Opinion 89-47
… section 172-d provides the requisite statutory authority for the dissolution of the two fire protection districts and … same time as town taxes. Section 181 makes no provision for the allocation of any costs, including those for debt service, between the original area of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-47VII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… bank. The check will show as cashed at the bank and in SFS even though the intended payee did not receive the … that an AP Adjustment Voucher should be submitted in SFS, any checks should be sent to the Department of Taxation … when an agency is returning the physical check issued from SFS. These checks are cancelled once they are received by DTF …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overview