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Opinion 2006-9
… Whether the proposed transfer would constitute a sale for purposes of town law and be subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Public Safety Overtime
… from employers who are seeking clarity about public safety overtime, Regulation 315.5 of the New York Codes, … is reportable and pensionable. As of July 1, 2019, public safety overtime that is paid by a public entity, and meets … This includes special duty assignments that involve public safety work that is directed, controlled and paid for by a …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeOversight of Runaway and Homeless Youth (Follow-Up)
… Department of Housing and Urban Development, on any given night in January 2020, New York reported over 3,000 homeless, … with a total capacity to serve 1,159 youth on a given night. Counties with approved RHY programs can opt in to …
https://www.osc.ny.gov/state-agencies/audits/2022/05/17/oversight-runaway-and-homeless-youth-followMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… all 50 states, the District of Columbia, and Puerto Rico to determine if an individual is receiving duplicate … million). While all states, the District of Columbia, and Puerto Rico participate in the PARIS match, not all of them …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingA Message From Comptroller Thomas P. DiNapoli – State University Police Plan
… the New York State and Local Retirement System (NYSLRS), you are covered by a plan that provides important benefits. … some of those benefits and the services available to you as a member of our system, including: Benefits you will receive at retirement if you meet the service and …
https://www.osc.ny.gov/retirement/publications/1823/message-comptroller-thomas-p-dinapoliWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
audit, west webster, volunteer fire, cash disbursements
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/west-webster-volunteer-fire-association-inc-2023-10.pdfUpper Jay Volunteer Fire Department – Financial Activities (2023M-30)
audit, fire department, Upper Jay, financial activities
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/upper-jay-volunteer-fire-department-2023-30.pdfNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
audit, north amityville, fire company, cash disbursements
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-amityville-fire-company-2022-163.pdfWalton Fire Department – Financial Operations (2017M-242)
Walton Fire Department – Financial Operations (2017M-242)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-walton-department.pdfSempronius Fire Company – Financial Activities (2017M-231)
Sempronius Fire Company – Financial Activities (2017M-231)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-sempronius.pdfRFP for Fire Districts - Professional Auditing Services
RFP for Fire Districts - Professional Auditing Services
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/rfp_firedistrictauditor1.pdfDefined Contribution Plan Template for Fire Districts
Defined Contribution Plan Template for Fire Districts
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/losap_dc_note.pdfDefined Benefits Plan Template for Fire Districts
Defined Benefits Plan Template for Fire Districts
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/losap_db_note.pdfState and Municipal Comptroller and Treasurer Comment Letter on Repeal of Carbon Pollution Emission Guidelines
The undersigned state and municipal treasurers and comptrollers submit this letter as an official comment in response to the Environmental Protection Agency’s (
https://www.osc.ny.gov/files/press/pdf/letter-on-repeal-of-carbon-pollution-emission-guidelines.pdfState Comptroller DiNapoli Releases Municipal Audits
… Public Library – Claims Auditing (Nassau County) The board does not audit individual claims to ensure they represent … deliberate examination of each individual claim, the board does not have enough information to determine whether or not …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 93-31
… opinion. PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - of governing board member … of the Rushford Lake Recreation District may be reimbursed for mileage from their residences to meetings of the board of … Laws of 1981, as amended. Section 7 of chapter 78 provides for the appointment and election of commissioners of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 93-12
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Appropriations and … (travel expenses - spouse of school board member attending conference) GENERAL MUNICIPAL LAW, §77-b: A school district … of the board of education who accompanies the board member in attending a conference, even if board member has provided …
https://www.osc.ny.gov/legal-opinions/opinion-93-12State Agencies Bulletin No. 868
… To provide agencies with content information for the 2008 Form W-2 Background According to IRS Publication 15, Circular E for 2008, and the Instructions for Form W-2, employers are required to furnish each employee with a Form W-2 Wage and Tax Statement by February 2, 2009. As the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008Comptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
… and Manhattan District Attorney Alvin L. Bragg Jr. today announced the guilty plea of CINDY TAPPE, 57, for orchestrating an … University (“NYU”) programs. TAPPE used her position as the Director of Finance and Administration for NYU’s … DiNapoli and Manhattan District Attorney Alvin L Bragg Jr today announced the guilty plea of CINDY TAPPE 57 for …
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudCitizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… 1, 2013 through December 16, 2014. Background Citizens Hose Company (Company) provides fire protection and emergency …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operations