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Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… maintained complete, accurate and up-to-date financial records and reports. Key Findings The current and former … not maintain complete, accurate or up-to-date financial records and reports. As a result, the Village Board (Board) … we prepared, and total cash in the financial records was $1.9 million higher than the Village’s total …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… could not assess the Village’s financial operations to make informed decisions. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18DiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… DiNapoli’s office have resulted in the arrest of more than 80 individuals and the restitution and fines of $15 million. For a copy of the Comptroller’s audit of the town of Rosendale, …
https://www.osc.ny.gov/press/releases/0215/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsChurchill School and Center – Compliance With the Reimbursable Cost Manual
… $3,023,220 in claimed costs as follows: $1,412,227 in compensation costs incurred by the Center and the Development … that did not comply with Manual requirements; $376,597 in compensation paid to the Churchill's Executive Director and Chief Financial Officer in excess of SED's allowable …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualAnnual Invoice
… invoice is provided at the beginning of November. If you have the Billing Security Role, we notify you when your … a discounted prepayment amount by December 15, 2025. If we do not receive your payment on time, the unpaid balance of … Security Administrator assigns this role to contacts who need to view billing information. (Return to Top) …
https://www.osc.ny.gov/retirement/employers/annual-invoiceInternal Controls Over Selected Financial Operations (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial audit … Operations ( 2018-S-66 ). About the Program The Division of Military and Naval Affairs (DMNA) manages New York State’s … To determine the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followOpinion 96-17
… attending emergency medical service conference); (reimbursement of volunteer firefighters for tuition expenses … certain college courses) VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses (expenses for attendance at … fire district, pursuant to section 72-g, provide a tuition reimbursement plan for volunteer firefighters who …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Safety of Seized Dogs
… City. The Law mandates that a dog must be seized if it: is unlicensed; is an immediate threat to the public safety; does not have an … identification tag while not on the owner’s premises; or is licensed but not in the control of or on the property of …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… an employer, for Retirement plans, Social Security, Health Insurance, Dental Insurance, Worker's Compensation, … bargaining units. Indirect costs are agency or central service agency costs that cannot be directly associated with … all of the FBIC invoice detail by fund of a specific GLBU (customer) during a specific time period. To run the NYAR0260, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… an employer, for Retirement plans, Social Security, Health Insurance, Dental Insurance, Worker's Compensation, … bargaining units. Indirect costs are agency or central service agency costs that cannot be directly associated with … all of the FBIC invoice detail by fund of a specific GLBU (customer) during a specific time period. To run the NYAR0260, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsState Agencies Bulletin No. 1763
… between January 1, 2018 and December 31, 2018. Control-D Report Available Prior to Processing Control-D report NPAY539 … April of 2020. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to OUF and submit a claim to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1763-outreach-escheatment-2018-uncashed-payroll-checksOpinion 2003-6
… is in reply to your inquiry concerning taxes levied to support the operation a police department in a town that … its own police department. You ask whether town taxes to support the town police department are to be levied only … police department are not subject to town taxation to support the town police department. Former Governor …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6DiNapoli: Former Clerk Padded Her Pay With Town Funds
… DiNapoli today announced the arrest of Jordan Green after an investigation and audit found that she paid herself thousands of dollars in unauthorized payroll … instead of making deductions from her paycheck. Green, an employee of the Town of Minerva since July 2010, resigned …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsMarch 2000: Handicapped Parking Education Program
… Issued To: County, City, Town and Village Chief Fiscal Officers Accounting Requirements … Summary Chapter 497 of the Laws of 1999 amends the Vehicle and Traffic Law effective onApril 1, 2000 to provide that … as revenue in account code A2610 Fines and Forfeited Bail, and expenditures of these funds will be recorded in …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… have cashless open road tolling (ORT) at all its crossings by the end of 2017, the amount of fees assessed will …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followOpinion 97-13
… taken without approval) GENERAL MUNICIPAL LAW, §217(c)(i): A volunteer firefighter serving a disciplinary suspension … by the sponsor of the program ( id .). Section 217(c)(i) provides that such activities may include "[t]raining … board of fire commissioners, we note that section 217(c)(i) does not contain an express approval requirement. We also …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Opinion 93-9
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … was established, without regard to actual membership in the Association. You ask whether the Florida Fire … of financial aid for college attendance can constitute a form of "relief". Further, several courts have recognized, in …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 94-32
… PROTECTION AND PREVENTION -- Villages (continuation of service award program if fire department ceases to provide service outside village or if fire department is dissolved); (authority to transfer responsibility for service award program to fire company) VOLUNTEER FIREFIGHTERS …
https://www.osc.ny.gov/legal-opinions/opinion-94-32Opinion 90-63
… establish, maintain, operate and fund programs devoted in whole or in part to the welfare of the aging). Therefore, we …
https://www.osc.ny.gov/legal-opinions/opinion-90-63DiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… and Nash appeared before Westchester County Court Judge David Zuckerman. Bigelow and Nash are due back in court Jan. …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-payments