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DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… that my office continues to uncover instances such as this where local officials misuse their office for their personal benefit. I commend the village of LeRoy police department and District … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsCity of Rye – Boat Basin Fund (2013M-289)
… purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of January 1, 2012 … for its enterprise funds including the Boat Basin fund. Although the cost allocation was updated in 2001, it … estimated the amounts the City undercharged the Boat Basin fund, during fiscal years 2009 through 2013, using the last …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289SUNY Bulletin No. SU-164
… balance on their student account. This new deduction code is limited to the Nonresident Alien Scholarship payrolls …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsState Agencies Bulletin No. 2192
… an increase to base salary, Increment, or Longevity Pay with an effective date after January 1, 2024, will remain at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2192-civil-service-employees-association-csea-local-1000-dues-increaseCity of Amsterdam – Recreation Department (2023M-29)
… . Tickets cost $45 to drink beer and $5 for designated drivers . Officials could not support the number of tickets … the 10-hour Italiafest and wine tasting with no record of how many people attended the event . However, based on the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Town of Shelby – Financial Management (2012M-206)
… of our audit was to evaluate the Town’s accounting records and review internal controls over the Court’s financial … Background The Town of Shelby is located in Orleans County and has a population of approximately 5,300 residents. An … body responsible for overseeing the Town’s operations and finances. It is responsible for the general management …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206State Agencies Bulletin No. 1974
… 201) as follows: Annual Salary Deduction Amount Under $5,000 $7.40 $5,000 - $9,999 $10.98 $10,000 - $12,999 $15.13 … $30.76 $50,000 - $54,999 $31.53 $55,000 - $59,999 $32.27 $60,000 and above $33.07 Note: The annual salary amounts … diem employees should have dues (code 475) deductions at 1.3% of biweekly gross salary, not to exceed $33.07 and exclude …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 145
… automatic processing of retroactive adjustments for closed contract periods Affected Employees Employees with Pay Basis Code 21P who have adjustments for a closed contract period. Effective Date Immediately Automatic … affects the amount an employee should have been paid for a closed contract period, the adjustment will automatically be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentState Agencies Bulletin No. 1888
… is to notify agencies of an automatic dues increase for employees represented by CSEA local 1000. Affected … 78, 79, 87 and 97 are affected. Effective Dates Effective for payroll checks dated January 6, 2021 (Administrative) and … OSC will automatically increase the bi-weekly deductions for Dues (code 201) as follows: Annual Salary Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseCassadaga Valley Central School District – Financial Condition (2013M-249)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and the use of … ending June 30, 2013. Therefore, the District did not need to use the $5.8 million of fund balance that the Board … four of the last five years, totaling $1,100,434, leading to unexpended surplus fund balance exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249State Comptroller DiNapoli Releases School District Audits
… but they did not strengthen controls by improving their monitoring procedures. Officials entered into agreements with … electronic transactions. Auditors found the online banking policy does not clearly indicate how online transfers will be …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Tioga County – Social Service Contracts (2023M-162)
… services intended to improve the well-being of residents is reduced. If contract performance measures are not properly …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162State Agencies Bulletin No. 2299
… Dates: Effective for payroll checks dated January 9, 2025 (Institution) and January 15, 2025 (Administrative). OSC Actions: At the request of Civil … or Longevity Pay with an effective date after January 1, 2025 will remain at the same amount for the calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2299-civil-service-employees-association-csea-local-1000-dues-increaseDiNapoli Statement on MTA Budget
… statement on the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become necessary in … from new operating efficiencies, including $75 million in 2026, which will help the Authority balance its budget next …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetContract Advisory No. 26
… Harassment Prevention in Bids: Every bid made to the State or any public department or agency thereof where … bidder cannot make the certification, the bidder shall so state and shall provide with the bid a signed statement which … the certification cannot be made. Every bid made to the State or any public department or agency thereof, where …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsOpinion 2001-4
… not relevant here, the town board of each town shall fix, from time to time, the salaries of all officers and employees … part of the responsibilities of the assessor (1979 Opns St Comp No. 79-187, unreported; see also 5 Op Counsel SBEA No. … the various deductions from gross compensation that may be required (see Opn No. 89-45, supra ; Opn No. 80-356, supra ). …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 91-31
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS - Town Charges (costs of … to reimburse a private hospital for expenses incurred in the treatment of an individual who was injured by a rabid animal within the town in the absence of a current certification of the existence of …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Opinion 89-50
… was intended to curb raids on the public purse for the benefit of favored individuals or enterprises ( Teacher's … prohibits the expenditure of municipal moneys for the benefit of private parties unless it is in furtherance of a … that inaction could lead to harm; (3) some form of direct contact between the municipality's agents and the injured …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 96-4
… proceeds of the sale, may authorize the establishment of a trust account at a financial institution authorized to serve … the purchaser deposit the proceeds of the sale into the trust account. Alternatively, you ask whether the village may … limited by the Constitution and statutes" ( Marine Midland Trust Company v Village of Waverly , 42 Misc 2d 704, 248 …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Medicaid Program – Medicaid Claims Processing Activity October 1, 2016 Through March 31, 2017
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … 1, 2016 through March 31, 2017. Background The Department of Health (Department) administers the State’s Medicaid … 192 million claims, resulting in payments to providers of more than $29 billion. The claims are processed and paid …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2016-through-march-31-2017