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SUNY Bulletin No. SU-216
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a Spring 2015 … Location Stipend and must include the payment amount. The roster must be forwarded to SUNY System Administration.A copy of this roster will be provided to OSC in an Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-216-2014-2015-downstate-location-stipend-gsnu-employeesSUNY Bulletin No. SU-232
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a Spring 2016 … Location Stipend and must include the payment amount. The roster must be forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-232-2015-2016-downstate-location-stipend-gsnu-employeesOpinion 91-23
… contain provisions relating to the qualifications and appointment of volunteer members of, respectively, village … Corporation Law, §1402(c)(3), which relates to the appointment of firefighters in fire corporations, similarly …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Course Offerings (Follow-Up)
… in 2017: the College of Staten Island, Lehman College, Hunter College, New York City College of Technology, and …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followCost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up)
… audit report, Cost Saving Opportunities on Payments of Medicare Part C Claims (Report 2020-S-65 ). About the Program … in Medicare and are referred to as “dual-eligibles.” Medicare Part A provides hospital insurance and Part B … insurance for doctors’ services and outpatient care. Under Medicare Part C, companies administer Medicare benefits …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/cost-saving-opportunities-payments-medicare-part-c-claims-followOpinion 91-1
… of Endicott , 51 NY2d 426, 434 NYS2d 922; 1987 Opns St Comp No. 87-46, p 70; L 1953, ch 861; Memorandum to … the local law actually conflict with the State statute ( Albany Area Builders v Town of Guilderland , 74 NY2d 372, 547 … unreported; 15 Opns St Comp, 1959, p 113; 10 McQuillin §29.54; see also Sweet Associates v Gallman , 36 AD2d 95, 318 …
https://www.osc.ny.gov/legal-opinions/opinion-91-1SUNY Bulletin No. SU-386
… agencies of OSC’s automatic processing of the January 2026 minimum wage increases for hourly employees and provide … and at what rate. SUNY has chosen to implement the 2026 minimum wage rates consistent with the Division of the … = annualized equivalent). Effective Dates: The January 2026 minimum wage increase for hourly employees will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-386-january-2026-increase-minimum-wage-employees-stateState Police Bulletin No. SP-172
… Purpose To inform the Division of State Police of OSC’s automatic processing of the 2016 State Police Expertise Pay. Affected Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – … To inform the Division of State Police of OSCs automatic processing of the 2016 State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-172-2016-state-police-expertise-payState Police Bulletin No. SP-163
… Purpose To inform the Division of State Police of OSC’s automatic processing of the 2015 State Police Expertise Pay. Affected Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – … To inform the Division of State Police of OSCs automatic processing of the 2015 State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-163-2015-state-police-expertise-payState Police Bulletin No. SP-157
… is pensionable. Tax Information The Hazardous Duty Pay is taxable income, will be included in the employee’s taxable gross and is subject to all employment taxes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-157-2014-state-police-hazardous-duty-payOpinion 92-53
… issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement) TAX LAW, §1262(c): In the absence of a sales tax agreement between a county and all of the cities …
https://www.osc.ny.gov/legal-opinions/opinion-92-53McLean Fire Department - Financial Operations (2018M-40)
… were properly safeguarded. Key Findings Cash controls over fundraising activities need to be improved to ensure that … duties. Key Recommendations For money collected at fundraising events use: cash reporting forms to document and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Hortonville Fire District – Financial Reporting (2014M-188)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the recording and reporting of financial … distinct and separate from the Town of Delaware, located in Sullivan County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… County Legislature. As of May 31, 2014 the Agency had 113 loans outstanding, totaling approximately $11.7 million. Key Findings It is OSC’s view that the Agency’s revolving loans, financed with its own funds, are not authorized by … Key Recommendations Discontinue the practice of making loans from the Agency’s funds. Monitor companies’ job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanState Comptroller DiNapoli Releases Municipal Audits
… (Yates County) The assessor granted 850 non-New York STAR property tax exemptions for non-municipal-owned property …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsTown of DeKalb – Financial Management (2016M-427)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period January 1, … town-wide fund. The Board did not annually audit or cause an audit of the Supervisor's records. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Town of Liberty – Justice Court Operations (2016M-336)
… disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure … DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key … checks. Periodically review and reconcile the DMV pending tickets report to the Court records to ensure that tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… and he paid full restitution, amounting to over $6,000. My thanks to U.S. Attorney DiGiacomo and the FBI for partnering with my office to hold him accountable.” Past Releases Former Avon … 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/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingVillage of Newport – Financial Management (2017M-12)
Village of Newport Financial Management 2017M12
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… a miscalculated or inappropriately granted exemption can cause inequity among taxpayers. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66