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Other Bulletin No. 6
… be paid in the most current agency, on the appropriate pay cycle, under each Employee Record Number. Retroactive … NYS Position Number; or an employee’s current salary is below the hiring rate of their grade. The following message …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-6-april-1-2007-retroactive-3-general-salary-increase-sunyDual Membership in NYSLRS – Divorce and Your Benefits
… the Domestic Relations Order (DRO) may be directed to the “New York State and Local Retirement System” … If a member has dual membership and is eligible to receive pension benefits from both systems, but the DRO is applicable to only one membership, then the DRO must specifically …
https://www.osc.ny.gov/retirement/members/divorce/dual-membership-nyslrsPocatello Fire District - Audit Follow-Up (2016M-301-F)
… report - pdf] [read 2016 report - pdf] Purpose of Audit The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the … The purpose of our review was to assess the Fire Districts progress in …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges. Budgetary flexibility, including reserves and contingencies, remains at near-record levels as a share of spending.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-19-2024.pdfWestchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… federal court before U.S. Magistrate Judge Lisa Margaret Smith. "Mr. Parisi tried to steal millions from the estate he …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtDiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… hard work as well as the efforts of my Assistant, ADA Paul Kelly, who ensured that the defendant was held …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000Enterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2020
The New York State Legislature amended the Finance Law in 2015 by adding a new Section 8-c, which provides for the establishment of a statewide electronic syste
https://www.osc.ny.gov/files/reports/special-topics/pdf/enterprise-fraud-2020.pdfOpinion 91-29
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … -- Treasurer's Powers (liability for tax moneys) INSURANCE LAW, §§9104, 9105; NOT-FOR-PROFIT CORPORATION LAW, … Association of Lakeview may not expend foreign fire insurance tax moneys to pay for an eye care plan, hospital …
https://www.osc.ny.gov/legal-opinions/opinion-91-29DiNapoli Report Highlights Where New Yorkers Work
… care and social assistance had the greatest increase in jobs since 2019, with the sector now comprising nearly one in five jobs statewide. This sector was also the top employer in 2023 … in the leisure and hospitality and retail trade sectors, at 27.1% and 22.4%, respectively. Both ranked among the top …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workOversight of Disability Services (2021-S-42)
To determine whether the State University of New York has adequately provided access to campuses, programs, and services to students with disabilities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s42.pdfGreenville Central School District – Information Technology (2021M-156)
… complete report - pdf] Audit Objective Determine whether Greenville Central School District (District) officials … Determine whether Greenville Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Review of the Financial Plan of the City of New York - March 2019
New York City’s economy continues to set records, although external risks are growing.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2019.pdfTown of Tully – Justice Court Operations (2021M-10)
… audit of the Court’s records or retain an independent public accountant to perform the audit. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Oversight of Direct Placement of Children
… in place to ensure that children placed in the direct care of relatives or a suitable person via Family Court Act … that could result in the placement of a child in foster care. One alternative to foster care is direct placement, where a child is placed in the …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenJamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… complete report - pdf] Audit Objective Determine whether energy efficiency and recycling rebates and credits were … provide sufficient oversight. Twenty-six applications for energy rebates totaling $127,000 did not have sufficient … Determine whether energy efficiency and recycling rebates and credits were …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Management of Invasive Species
To determine if the Department of Environmental Conservation (Department) was effectively managing invasive species to prevent and mitigate the harmful effects
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2019-S-26.pdfAlbany Community Charter School - Resident Tuition Billing (2019M-138)
… school districts. Key Findings Officials did not obtain current proof of residency for all students. Officials did … Key Recommendations Ensure every enrolled student has current proof of residence on file. Provide the Board with detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138DiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… State Comptroller Thomas P. DiNapoli, in a letter released today, called on the U.S. Department of … for damages and cleanup costs. DiNapoli noted in his letter that cost recoveries to the Oil Spill Fund often take … Watershed Initiatives. “The Comptroller’s well-documented letter makes inescapably clear that further federal actions …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersComptroller DiNapoli and D.A. Kindlon: Siblings Plead Guilty to Stealing State Rent-Relief Funds
… assistance during the COVID-19 pandemic,” DiNapoli said. “My thanks to D.A. Kindlon and Superintendent James for their … of the Comptroller’s Office, New York State Police and my office’s Financial Crimes Unit in uncovering this attempt … received ERAP funds that they were not entitled to. Based on the complaint, a joint investigation was launched by …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-da-kindlon-siblings-plead-guilty-stealing-state-rent-relief-fundsReporting Regulations 315.2 & 315.3
… In lieu of reporting salary and service information on a hard copy document, as described above, an employer may …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153