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State Agencies Bulletin No. 2148
… who require an adjustment. Affected Employees: Employees in the following bargaining units who meet the eligibility … Background: Per Chapter 190 of the Laws of 2023, employees in the M/C bargaining units listed above may be eligible for … subject to across-the-board increases but must be included in the calculation of overtime. Effective Dates: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2148-managementconfidential-mc-2023-non-pensionable-lump-sum-paymentState Agencies Bulletin No. 2148.1
… who require an adjustment. Affected Employees: Employees in the following bargaining units who meet the eligibility … Background: Per Chapter 190 of the Laws of 2023, employees in the M/C bargaining units listed above may be eligible for … subject to across-the-board increases but must be included in the calculation of overtime. Effective Dates: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21481-managementconfidential-mc-2023-non-pensionable-lump-sum-paymentDiNapoli: Capital Planning Problems Persist at NYRA
… thoroughbred racetracks at Aqueduct, Belmont and Saratoga. In September 2008, NYRA entered into a bankruptcy settlement … agreement that conveyed all rights, titles, and interests in the racetrack properties to New York State in return for a financial assistance package. As part of this …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraOpinion 96-21
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion … of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was damaged by coastal storms. This is in reply to your letter asking whether the procedures of Town …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 91-44
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Compensation (health … (see Town Law, §174[7]), may elect to participate in the State health insurance plan with respect to its … Service Law, §163[2],[4]; 4 NYCRR 73.1[b]-[i], 73.2). In either case, it appears that the statute and regulations …
https://www.osc.ny.gov/legal-opinions/opinion-91-44VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… the agency entering the deposit and payment information in the ‘Regular Deposit’ navigation in SFS. SFS Navigation: Accounts Receivable > Payments > … the deposit and is displayed as a positive amount (except in the case of a reversal). The ‘Count’ should reflect the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentEnforcement of the Mitchell-Lama Surcharge Provisions
… DHCR had verified affidavits at the time of our audit in 2017. Background The Mitchell-Lama program was created in 1955 to provide affordable rental and cooperative housing … with over 105,000 apartments were built under the program. In exchange for low-interest mortgage loans and real property …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsPreston Fire District – Board Oversight (2025M-87)
… ensuring that annual financial reports (AFRs) are filed in a timely manner. The District’s budgeted appropriations … period, the District maintained a capital reserve fund in a savings account that offered 0.02 percent interest, and … Treasurer’s (Treasurer) records Ensure the AFRs were filed in a timely manner Because the Board did not sufficiently …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… water systems supplying drinking water but, as we’ve seen in other states, this critical infrastructure is increasingly … up to date.” There are nearly 9,000 public water systems in New York, including more than 2,800 community water … whether DOH and DHSES are effectively collaborating in sharing information about risks identified by VAs. Attacks …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersState Comptroller DiNapoli Releases Audits
… Claims (Follow-Up) (2024-F-26) A recipient’s status in a hospital—inpatient versus outpatient—affects Medicaid’s … services generally costing less. A prior audit, issued in August 2023, identified 34,264 fee-for-service inpatient … Medicaid Inspector General officials made little progress in addressing the problems identified in the initial audit …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… purposes, such as purchasing approximately $4,000 in gift cards. Town of Windsor – Capital Project (Broome … officials partially funded the project with $1.5 million in town-outside-village funds and did not have adequate … County) Officials did not obtain competitive quotes in accordance with their procurement policy. The …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… did not record, deposit, remit or report all collections in a timely manner. As a result, the town’s collections were … lost time due to an occupational injury, which resulted in an overpayment of his health and dental premiums of … of discrepancies the former deputy was arrested in September 2020 and charged with grand larceny in the third …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsState Parks a Growing Attraction
… and Adirondack regions. These facilities are located in 56 of the state’s 62 counties and had 86 million visits in 2025. This marks a 10-year increase of 16.7 million visits … 1 – New York State Parks and Historic Sites Attendance (in millions) Figure 1 Data Table Year Attendance 2016 …
https://www.osc.ny.gov/reports/state-parks-growing-attractionUnified Court System Bulletin No. UCS-251
… (UCS Court Officers of NYS). Affected Employees Employees in the following bargaining units who meet the eligibility … Unit SY Background Chapter 98 of the Laws of 2017, in conjunction with Chapter 400 of the Laws of 2014, which … 2017 for all eligible represented non-judicial employees in Bargaining Units SR or SY. The Agreements provide for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsDiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… Contributions made by Dec. 31 can provide up to $10,000 in state tax deductions on 2016 income tax filings. Parents … other participants have paid for more than $1.1 billion in college-related expenses through the program since Jan. 1. “New Yorkers should consider investing in a New York 529 College Savings account today and give the …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxesDiNapoli Releases Bond Calendar for First Quarter
… Authority – a commercial paper sale of up to $325 million in variable rate tax-exempt debt for the month of January. … Authority – bond sales of up to $500 million in fixed and variable rate tax-exempt bonds for the month of … Finance Authority – a bond sale of up to $750 million in fixed rate tax-exempt bonds for the month of January. New …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-bond-calendar-first-quarterOpinion 89-37
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Powers and Duties … A license must be obtained from the the local government in order to carry on the business of collateral loan broker. In addition, a licensed collateral loan broker must file a …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Opinion 94-8
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Deputy Treasurer … treasurer) TOWN LAW, §177-b; PUBLIC OFFICERS LAW, §9: In order to qualify for appointment as deputy treasurer of a … or inability to act of the treasurer, or during a vacancy in the office of treasurer, the deputy is vested with all of …
https://www.osc.ny.gov/legal-opinions/opinion-94-8Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former West Ghent Volunteer Fire Company Treasurer Who Embezzled Funds to Bankroll Personal Business
… her personal business. Cesternino was sentenced to 30 days in jail followed by five years’ probation, and ordered to pay $58,000 in restitution and a $5,000 fine. Cesternino, 46, was … following her guilty plea to Falsifying Business Records in the First Degree (an E felony) in full satisfaction of the …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-west-ghent-volunteer-fire-companyDiNapoli: Former Town of Minerva Clerk Pleads Guilty
… the New York State Police for their work and partnership in combatting public corruption." Green, 30, who plead before … County Court Judge Richard Meyer, faces up to four years in prison on the felony grand larceny charge and one year … of official misconduct and tampering with public records. In addition, Green may be required to pay restitution and …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-former-town-minerva-clerk-pleads-guilty