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State Agencies Bulletin No. 1812
… on Pension/Retirement Plans Qualified Transportation & Parking Fringe Benefits Limit Mileage Rates Individual … for additional information. Pre-Tax Benefits Qualified Parking Benefits The maximum exclusion from gross income for qualified parking benefits has increased to $270 per month in 2020. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1812-summary-tax-related-changes-2020Opinion 88-76
… moneys appropriated by a village to a village public library must be credited to the library fund and not to the village general fund. EDUCATION … §11: Moneys donated by private persons to a village public library may be invested by the library trustees in … the investment of moneys appropriated by the village for library purposes is credited to the library fund …
https://www.osc.ny.gov/legal-opinions/opinion-88-76DiNapoli Launches Audits on School Safety
… were killed and another 10 injured by a student at a Santa Fe, Texas, high school. In February, a mass shooting at …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… they will seek an override of the tax cap. Last year, 3.5 percent, indicated plans to override the tax cap. Property …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capDiNapoli: NYC Health + Hospitals Struggles With Temporary Staffing Costs
… 2020 to September 2022. As the pandemic persisted, RN staffing levels in H+H facilities declined at a greater … rate than they did in the city overall and statewide. RN employment also declined in New York City and the rest of …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-health-hospitals-struggles-temporary-staffing-costsAmerican Academy of Pediatrics, District II
… Purpose In conjunction with our Investigations Unit, we examined … to determine whether the expenses were bona fide and made in accordance with the contracts. Background During the … Assistant, and wages reportedly paid to the AAP webmaster. In six instances, the Executive Director submitted false …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/american-academy-pediatrics-district-iiOpinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Planning for the Long Term: Capital Spending Reform in New York State
Over the past 10 years, NY has spent $63.2 billion to support its capital program. Despite this significant investment, there are many critical capital needs across the State that remain unmet.
https://www.osc.ny.gov/files/reports/pdf/capital-spending-report-nov-2010.pdfDiNapoli Announces State Contract and Payment Actions for June 2015
… waste or other improprieties. Cumulatively through June for calendar year 2015, DiNapoli’s office has approved … These independent audits also help ensure payments are free from fraud, waste and improprieties. The Comptroller’s … $3.5 million with Kalos Inc. for software development and maintenance for pharmaceutical administration. $2.6 million …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-announces-state-contract-and-payment-actions-june-2015Akron Fire Department - Financial Activities (2014M-196)
Determine whether Department controls were adequate to ensure that financial activity was properly recorded and reported and that Department money was safeguard
https://www.osc.ny.gov/files/local-government/audits/pdf/akron-department-2014-196.pdfEtna Volunteer Fire Department - Procurement (2019M-48)
Determine whether the Board established adequate controls over procurement.
https://www.osc.ny.gov/files/local-government/audits/pdf/etna-volunteer-48.pdfHancock Fire Department - Financial Operations (2018M-236)
Determine whether officials ensured collections were deposited and disbursements were proper.
https://www.osc.ny.gov/files/local-government/audits/pdf/hancock-department-236.pdfCincinnatus Fire Department – Financial Management (2025M-91)
Did Cincinnatus Fire Department (Department) treasurers and membership ensure that financial activities were properly recorded and supported and that money was safeguarded?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/cincinnatus-fire-department-2025-91.pdfMcLean Fire Department - Financial Operations (2018M-40)
Determine whether Department officials provided adequate oversight of financial activities to ensure that resources were properly safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/mclean-dept.pdfDiNapoli: NYC Vehicle Fleet Meeting Goals on Fuel Efficiency but Aging Emergency and Sanitation Trucks Often Sidelined for Repairs
… City has cut fuel use and emissions across its municipal vehicle fleet, but the average vehicle age is now the highest since 2012, and aging … repair, and over $400 million in capital funding for new vehicle acquisitions. “New York City has made real progress …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-nyc-vehicle-fleet-meeting-goals-fuel-efficiency-aging-emergency-and-sanitation-trucks-oftenDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… how New York City generates revenue for items such as construction permits, community college fees and taxi … licenses, some of which have yet to return to pre-pandemic levels,” DiNapoli said. “A number of miscellaneous revenues … many fines, fees, and charges to understand their impact on revenue stability and resident affordability.” …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicViolating the Terms of a DRO – Divorce and Your Benefits
… pre-existing DRO, separation agreement, or stipulation of settlement, the Comptroller, at their discretion , may … including the judgment of divorce, stipulation of settlement and/or separation agreement, and all filed DROs. …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droOpinion 89-28
… before it can extend its supply or distribution mains outside the service area previously approved by DEC. To the …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Service Credit for Tiers 2 through 6
… credit. As a NYSLRS member, you earn service credit for your paid public employment with a participating … You may also be able to receive additional service credit for public employment before you became a NYSLRS member or for military service. This booklet describes the types of …
https://www.osc.ny.gov/retirement/publications/service-credit-tiers-2-through-6DiNapoli Announces State Contract & Payment Actions for June 2014
… in the Bronx. Approved a $12.8 design/build contract with El Sol Contracting & Construction Group to construct the new …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-announces-state-contract-payment-actions-june-2014