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DiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… to mail fraud in federal court by Cheon Park, the owner of Bilingual SEIT & Preschool Inc., which stemmed from a … developmental and emotional disabilities of the help they need. His guilty plea today stands as a warning for those who … of questionable issues related to staff salaries. For a copy of the audit, visit: …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtState Agencies Bulletin No. 1445
… Purpose To provide Agencies with general guidance on the services and processes of the Bureau of State Payroll … a scanned attachment (pdf) when requesting a W-2c. The IRS does not require a corrected W-2 for an address change. From … request, the amount being requested, details supporting how the refund amount was calculated (please complete the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1445-general-tax-tipsNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… and determination,” DiNapoli said. “Thanks to their love, support and teachings, I achieved my dream of a career in public service, culminating in being elected State …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationSelected Personal Service Contracts
… Center. The second was an $870,000 contract with a housing portfolio consultant, Adrienne Driben, with whom ESDC … Empire State Development Corporation/New York State Council on the Arts: Unnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director ( 2011-S-6 ) Empire …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsOpinion 97-24
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … for the members of the fire company unless they have been approved as members of the fire company and are …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Comptroller DiNapoli Releases Municipal Audits
… and Disbursements (Delaware County) While the treasurer does maintain up-to-date and accurate accounting records, the … Over Financial Activities (Steuben County) The board does not provide adequate oversight of the department’s … for supporting documentation. Village of Sharon Springs – Water Accountability (Schoharie County) Village officials do …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsOpinion 94-33
… This opinion represents the views of the Office of the State Comptroller at the time it was … award program unless they are subject to being called to duty under the department's rules and regulations. We have … volunteer firefighters" for purposes of the service award statute. August 2, 1994 Patricia Lamb McCarthy Deputy …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Half Hollow Hills Community Library - Fund Balance (2018M-127)
… report - pdf] Audit Objective Determine if the Board of Trustees (Board) effectively manages the Library’s fund … fund balance policy does not address the maintenance of surplus fund balance, how the Board expects to use surplus … our comments on issues raised in the Library’s response letter. … Determine if the Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Oversight of Adult Care Facilities
… complaints included allegations of poor care, lack of resident supervision, and dirty or poorly maintained … investigations with substantiated allegations, including a resident abusing another resident, call bells not working correctly, and rooms not …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesPayment for Service Credit – Article 14 Benefits
… Service Costs: You joined the Retirement System on July 13, 2009, but your employer did not begin taking … 3, 2009. You would then need to make payments for July 13th through August 3rd. … Article 14 information for PFRS …
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditDiNapoli: Pharma Company Agrees To Bar Its Drugs From Use In State Executions
… New York State Comptroller Thomas P. DiNapoli announced that in … used in lethal injection executions and is asking any states that might have its products on hand for such purposes … Fund is the third largest public pension fund in the United States with assets of $176.8 billion as of March 31, …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-pharma-company-agrees-bar-its-drugs-use-state-executionsVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… Section 4.C – Bank Account Reporting and Reconciliations of this Guide. Reconciling your cash advance bank accounts … reduction and facilitates timely completion of the annual confirmation pursuant to SFL §115(6) and annual reporting … the purposes (as described in Section 10.D – Cash Advance Payment Types of this Chapter) under the originally assigned …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationDiNapoli Calls on Companies to Increase Board Diversity
… — seeking increased board diversity, inclusive of sex, race, ethnicity, age, gender identity and sexual orientation. … seeking increased board diversity inclusive of sex race ethnicity age gender identity and sexual orientation …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-calls-companies-increase-board-diversityHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… District (District) is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung … County. The District is governed by an elected nine-member Board of Education. Results of Review Based on our limited …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fPost Retirement Reporting
… public retirees who were on payroll during the previous calendar year. To assist with complying with these reporting … Page.) If you submitted an enhanced report for your December 2023 report or earlier: You already report retirees … and BOCES is suspended through June 30, 2027. (May 2025 legislation extended the date from 2025 to 2027.) 1 …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingOpinion 92-50
… to local bidder) LOCAL LAWS -- Competitive Bidding (pre-emption by General Municipal Law, §103) -- Pre-emption (preference to local bidder) CONSTITUTIONAL LAW … the General Municipal Law evinces a legislative intent to pre-empt the field and to preclude the adoption of local laws …
https://www.osc.ny.gov/legal-opinions/opinion-92-50DiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… public companies to report their greenhouse gas emissions; how their businesses are impacted by climate change and the global effort to mitigate … building the growing low carbon economy. Current reporting is uneven and inconsistent, with limited evidence that …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… To create a funds reservation means to set aside or reserve all or a portion of an appropriation for payment of future expenses, such as … purposes. The Office of the State Comptroller (OSC) is committed to ensuring that contractual obligations to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewOpinion 96-13
… §150; GENERAL MUNICIPAL LAW, art. 11-AA; RETIREMENT AND SOCIAL SECURITY LAW, §§40, 100, 101: A person may … in, and receive benefits from, a service award program for volunteer ambulance workers and the State Employees' … Law, §§211, 212, 480), service as a volunteer ambulance worker does not render a person "eligible for membership in …
https://www.osc.ny.gov/legal-opinions/opinion-96-13New Yorkers in Need
The Office of the State Comptroller issued three major reports examining “New Yorkers in Need.” The first described poverty trends in New York State; the second examined food insecurity; and the last covered the crisis of housing insecurity.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need.pdf