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Vendor File Advisory No. 11
… please refer to Guide to Financial Operations (GFO), Chapter X, Section 4.D - Location …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationDiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… the arrests of Ronda (Brundage) Kish and Marion Brundage for allegedly stealing $11,276 from the Oramel Fire … in the 3rd Degree and Offering a False Instrument for Filing in the 1 st Degree. Marion Brundage was charged … Police. “These two officials allegedly used money meant for the protection of their community as their own personal …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… Purpose of Audit The purpose of our audit was to evaluate the selected Town financial … January 1, 2011 to December 31, 2012. Background The Town of Sullivan is located in Madison County and has a population … Town of Sullivan Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Comptroller DiNapoli Releases School Audits
… during the audit period. York Central School District – Online Banking (Livingston County) The board adopted an online banking policy, but district officials did not develop written procedures for online banking activities. District officials also did not …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2DiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… announced the indictment of former Hannibal Fire Chief Chris Emmons and his father Carl Emmons Sr., a volunteer … in combating these crimes.” In February 2016, then-Chief Chris Emmons convinced the Hannibal Fire Company to pay for … The Kartway was in operation from 2017 to 2022 and run by Chris Emmons, his family members and others. Proceeds from …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsPension Payment Option Election – Divorce and Your Benefits
… election form during the processing of their retirement application. Who “Pays” the Cost of the Option? When NYSLRS … cost can be allocated in the following ways: The member bears the cost of the option; The ex-spouse bears the cost of the option; The cost of the option is …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionMorristown Fire District – Board Oversight (2025M-101)
… collections are accurately recorded and deposited in a timely manner, periodically reviewing financial records and … records and ensuring the AFR is filed in a timely manner. The Board appointed Secretary-Treasurer … Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Lawrence Union Free School District – Financial Management (2025M-115)
… [read complete report – pdf] Audit Objective Did the Lawrence Union Free … and forward to October 30, 2025 to review the District’s 2024-25 fiscal year financial data. Understanding the Audit … the capital projects fund, as reported in the District’s annual financial report submitted to the New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115DiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… 1.8 million hours higher than the previous year, according to the annual report issued today by State Comptroller Thomas … With Developmental Disabilities (OPWDD), and the Office of Mental Health (Mental Health) comprised 23% of the workforce but …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023State Agencies Bulletin No. 1957
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing taxable Educational Assistance Benefits for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021State Agencies Bulletin No. 1860
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing taxable … information into the Time Entry page: Earnings Begin Date: Enter the last date of the pay period Earnings End … governing educational assistance benefits and describing how the educational assistance amount will be displayed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsCredit for Previous or Military Service – Article 14 Benefits
… if any, please send us a copy of your Certificate of Release or Discharge from Active Duty (DD-214) . Service From …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceState Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) 2025 $116.9 billion … New York State Comptroller Thomas P DiNapoli released the following statement on New York Citys Fiscal Year FY 2026 Preliminary Budget …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetIndustrial Development Agencies in New York State
… support economic development in New York. An IDA is a type of public benefit corporation that offers financial … to encourage local economic development. The goals of IDAs include increasing job opportunities and improving … Information System within 90 days following the closing of each fiscal year. Failure to comply with reporting …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateFishers Fire District – Financial Condition (2021M-128)
… report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Fishers Fire … taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned fund balance increased … to $1.8 million, which is sufficient to pay 43 percent of the District’s 2020 expenditures. The Board also did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… officials ensured employees’ payroll payments and leave accruals were accurate, properly approved and … officials did not ensure employees’ payroll payments and leave accruals were accurate, properly approved and … overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in overpayments to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Town of Throop – Highway Department (2021M-115)
… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Board (Board) and the Highway Superintendent (Superintendent) provided adequate … Determine whether the Town of Throop Town Board Board and the Highway Superintendent Superintendent provided adequate …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… the Honorable Thomas A. Breslin. “Ms. Miller stole her dead mother's pension; now she is a convicted felon facing …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000II.3.D Evaluation – II. New York State Financial Accounting
… is required under Section 8 of the State Finance Law to issue monthly, quarterly, and annual budgetary (cash) basis … under Section 22 of the State Finance Law to prepare and issue quarterly financial plan updates on both a cash and … is required under Section 8 of the State Finance Law to issue quarterly and annual GAAP-based financial statements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationAccounts Payable Advisory No. 73
… Amounts Reference: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts Guidance: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts informs State agencies … of $500.00 (an increase from $100.00) and, Update “United Parcel Service (UPS)” to “Statewide Contract Vendor for Small …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amounts