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Village of Herkimer – Payroll (2025M-37)
… [read complete report – pdf] Audit Objective Did Village of Herkimer (Village) officials pay salaries, wages and … and benefits accounting for $7.0 million (74 percent) of the total. To properly control and account for these … that, when implemented, will improve the Village’s payroll process. Village officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Opinion 89-38
… to provide benefits to the beneficiaries of a retiree) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, … and public employees is authorized by article 14 of the Civil Service Law (§200 et seq .). It is well-established …
https://www.osc.ny.gov/legal-opinions/opinion-89-38DiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds
… Thomas P. DiNapoli, Oneida County District Attorney Scott McNamara, and the New York State Police today announced … They were arraigned in Oneida County Court by Judge Michael L. Dwyer. Their next court date is Dec. 1, 2023. …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayorDiNapoli Releases Profile of State's Economic Development Agency
… for the state. Its outstanding debt totaled more than $10.7 billion for the fiscal year ending on March 31, 2014, an … in Albany, Buffalo and New York City, in addition to 10 regional offices around the state. ESDC reported offices …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-releases-profile-states-economic-development-agencyDiNapoli Orders Divestment of Russia Holdings
… New York State Comptroller Thomas P. DiNapoli, sole trustee of the New York State Common Retirement Fund (Fund), … New York State Comptroller Thomas P DiNapoli sole trustee of the New York State Common Retirement Fund Fund …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-orders-divestment-russia-holdingsDiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village
… State Comptroller Thomas P. DiNapoli, St. Lawrence County District Attorney Gary Pasqua and the New … DiNapoli said. “Thanks to my partnership with the St. Lawrence District Attorney’s Office and the New York State … 2017. This case was reported by the Village to the St. Lawrence District Attorney’s Office, which then contacted the …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-villageResources and Responsibilities: New York State’s Environmental Funding
… one of many areas where State spending has been curtailed, was down by more than $105 million from the previous year. Over … pollution. These events have forced municipalities to shut off water intakes serving public water supplies, and can …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingState Agencies Bulletin No. 2316.1
The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a temporary overtime rate for overtime eligible and ineligible employees and a temporary preshift briefing rate for eligible employees working in support of DOCCS
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23161-temporary-overtime-and-pre-shift-briefing-rate-eligible-employeesOversight of New York State Forest Tax Programs (Follow-Up)
… produce forest crops and increase the likelihood of both healthy forests and a stable forest economy, in 1974, New York enacted Real … under the former program; these landowners have been benefiting from local tax reductions – and lesser …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followSchool District Website Transparency (2021-MS-1)
Determine whether the 13 school districts examined used their resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/school-district-website-transparency-2021-ms-1.pdfDiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… vehicles. More than one-third of the total school zone violations were during hours when children were most likely to be entering or leaving school. Officials don't closely monitor Department of Motor Vehicles' (DMV) …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsOpinion 2000-17
… This opinion represents the views of the Office of the State Comptroller at the time it was … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- … for town water system) TOWN LAW §§197, 197-a: If a town, on behalf of a water district, contracts with a water …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17DiNapoli Statement on Charges Against Former Delhi Village Clerk
… theft of public funds. The charges resulted from a joint investigation conducted by the Comptroller’s office and the New York State Police Bureau of Criminal Investigation. “Delhi's former village clerk Michele Barnes …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkOpinion 99-14
… constitutes indirect expenditure) GENERAL MUNICIPAL LAW, §103; TOWN LAW, §198(12): An agreement by a town on behalf of … to competitive bidding under General Municipal Law, §103 if it involves a direct or indirect expenditure in excess … subject to the competitive bidding requirements of section 103 of the General Municipal Law. General Municipal Law, §103 …
https://www.osc.ny.gov/legal-opinions/opinion-99-14DiNapoli Announces State Contract and Payment Actions for August 2015
… ensures that costs are reasonable, the playing field is level and taxpayers get the best value for their money. …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-state-contract-and-payment-actions-august-2015DiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… DiNapoli identified issues that could hinder SED's efforts in this area. "Students who frequently miss school are often … But given how vital it is for our children to be in school and learning, I urge the department to do even more … as missing at least 10 percent of enrolled school days in a year for any reason – excused or unexcused. SED figures …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismRiverhead Central School District – Financial Operations (2025M-64)
… the July 2022 reports were provided to the Board at the November 2022 meeting, three months later. While all 141 bank …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64A Message From Comptroller Thomas P. DiNapoli – New Career Plan
… benefits. This publication explains some of those benefits and the services available to you as a member of our system, … you will receive at retirement if you meet the service and age requirements (service retirement benefits); Benefits … after you leave public employment (death benefits); and Benefits you may receive at a later date, even if you …
https://www.osc.ny.gov/retirement/publications/1515/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Basic Plan with Increased-Take-Home-Pay (ITHP)
… I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about …
https://www.osc.ny.gov/retirement/publications/1511/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – En-Con Police Officers Plan
… As a member of the Retirement System, you are covered by a plan … I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about your future. I …
https://www.osc.ny.gov/retirement/publications/1822/message-comptroller-thomas-p-dinapoli