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Opinion 88-78
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … than four full-time police officers shall maintain the office of chief. Chapters 810 and 840 also provide, however, … as of that date is continued, and had not established the office of chief (L 1985, ch 810, §2; L 1985, ch 840, §2). …
https://www.osc.ny.gov/legal-opinions/opinion-88-78DiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… Caliendo, the owner of food service providers Smart Starts NY, Inc. (Smart Starts), and Prince Umberto’s restaurant in … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … New York State Comptroller DiNapoli announced the …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State … to initiate corrective action. Pursuant to Section 181-b of New York State Town Law, a written corrective action …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsOpinion 89-62
… This opinion represents the views of the Office of the State Comptroller at the time it was … for fire district office is governed by subdivision 7 of section 176 of the Town Law which states that the board of … prohibition would be consistent with the law applicable to independent nominations of individuals to federal, state, …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Introduction to Payroll
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-payroll-presentation-5.pdfCity of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… in separation payments to 43 City officers and employees, of which $513,925 in payments to 10 individuals appear inconsistent with the City’s code of ordinances (City Code) and/or collective bargaining … on leave accrual payments. The City submitted one response letter that addresses the findings in both reports. City …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Funds Expected to be Awarded to Small Businesses -08-31-22
Funds Expected to be Awarded to Small Businesses -08-31-22
https://www.osc.ny.gov/files/reports/excel/small-businesses-08-31-22.xlsxFunds Expected to be Awarded to Small Businesses 03-31-25
Funds Expected to be Awarded to Small Businesses 03-31-25
https://www.osc.ny.gov/files/reports/excel/small-business-03-31-25.xlsxOpinion 94-31
Whether a village and the union representing its employees may provide in a collective bargaining agreement for employees annually to receive cash in exchange for one week of vacation credit accrued during that year
https://www.osc.ny.gov/legal-opinions/opinion-94-31Cost-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 …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processReporting Through Retirement Online – Legacy Reporting
… and contribution, loan and service credit purchase (arrears) payments for employees who are NYSLRS members. If … between 0.00 and 9999999.99 Service Credit Purchase (Arrears) Payment* 10 A dollar amount between 0.00 and …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineReview of Advance Contract Payments
… Recover overpayments as appropriate. Implement a policy for new contracts of only sending advance payments when …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsState Comptroller DiNapoli Releases School Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Frontier Central School District , … district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsTown of Pelham - Information Technology (2019M-77)
Determine whether the Town Board ensured the Town’s IT systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/pdf/pelham-2019-77.pdfDiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… in the Rockaways were some of the hardest hit by the COVID-19 pandemic. Now, more than two years after the pandemic … Peninsula is an 11-mile-long barrier in Southwestern Queens. The communities along the peninsula are Far Rockaway, … 2021. This was substantially greater than the borough of Queens (43.8%) and citywide (28.5%) business growth. Almost …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackDiNapoli Releases Report on Tax Check-Off Donations
… and Prevention; Mental Illness Anti-Stigma; and NYS Teen Health Education. Spending increased in the five-year …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsTown of Bangor – Board Oversight (2012M-193)
… to May 31, 2012. Background The Town of Bangor is located in Franklin County and has approximately 2,220 residents. The … The Board’s review of claims was inadequate, resulting in claims being paid prior to Board audit and approval, … responsibilities to Town officers and employees that are in compliance with laws and regulations. Town officers and …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition and internal … taken over the services the Village previously provided to its residents. The Town Board, which is composed of five … appropriations are available before funds are expended. Do not permit any fund or appropriation account to be …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Savings Programs: NY 529 and NY ABLE
… benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) Comptroller …
https://www.osc.ny.gov/savingsTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and disbursements for the period January 1, 2011, to November 15, 2012. Background The Town of Fremont is … and did not properly monitor and control actual activity against those estimates. The Board has over-estimated …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85