Search
Opinion 91-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … allowance) CIVIL SERVICE LAW, §150; RETIREMENT AND SOCIAL SECURITY LAW, §212: A village trustee who also serves as a …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Cost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… options: Other useful sources include reading the local obituaries each day, family notification, uncashed Medicare …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesDiNapoli: Son Who Left His Dad’s Body In Morgue Sentenced For Stealing His Retirement Payments
… Comptroller Thomas P. DiNapoli announced the sentencing today of Christopher Bunn of Queens for concealing his … to time served and full restitution, which he paid today in Queens County Supreme Court. He pleaded guilty in … Comptroller Thomas P DiNapoli announced the sentencing today of Christopher Bunn of Queens for concealing his …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-son-who-left-his-dads-body-morgue-sentenced-stealing-his-retirement-paymentsDiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… social welfare programs and almost $325,000 in state unemployment insurance (UI). The inappropriate benefits were … receiving UI benefits. “The state’s social welfare and unemployment insurance programs are supposed to provide a … DOL often continues to pay inmates up to four weeks of unemployment benefits before it becomes aware of their …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsOpinion 88-26
… Uses (financing construction of building by town for State Police use) NEW YORK CONSTITUTION, ART. VIII, §2; EXECUTIVE … the construction of a building for use by the State Police on land owned by the State so long as the town retains … You ask whether a town may construct a building for State Police use on State land located in the town and finance the …
https://www.osc.ny.gov/legal-opinions/opinion-88-26DiNapoli Releases Guide to Federal Funding in New York
… federal funding supports amid the continued uncertainty in Washington over potential cuts for states, including funds … environment and other vital programs. “Actions taken in Washington to cut health care, food assistance, … Yorkers are served by federal dollars will be essential in seeing how future changes to federal spending will impact …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-guide-federal-funding-new-yorkCity of Troy – Budget Review (B18-5-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … unfunded through the proposed budget and instead will be financed by issuing debt. Five of the City’s six … in compliance with the tax levy limit. Key Recommendations It is essential the Council make the appropriate …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8City of Long Beach - Budget Review (B19-7-4)
… Beach, located in Nassau County, has been authorized to issue debt not to exceed $12,000,000 to liquidate the … requires all municipalities that have been authorized to issue obligations to fund operating deficits to submit their …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4State Comptroller DiNapoli Releases Municipal Audits
… and effectively." Cattaraugus County – Onoville Marina and Probation Department (2018M-32) Marina employees did not accurately record the number of … and reported the correct amount of corresponding sales. Marina employees did not issue duplicate receipts for all …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-54
… may be paid by the Retirement System to an alternative payee upon receipt of a duly issued court order in a … share is to be determined, fully identify the alternate payee and provide a continuing current address. If it is … will not establish a separate account for an alternate payee. The pension funds payable to a member are a …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Ontario County - Sheriff's Department Civil Division Operations (2019M-47)
… Receipts were issued for all payments received. Audit trail reports were reviewed to ensure that unauthorized … Issue receipts for all civil judgments. Review audit trail reports for any unauthorized changes. County officials …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Broadalbin Youth Commission - Financial Operations (2018M-19)
… entered into an intermunicipal agreement to govern the Commission. Collections were adequately documented and … or money orders received. Audit all claims before payment. Commission officials generally agreed with our … Broadalbin Youth Commission Financial Operations 2018M19 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Opinion 96-13
… in, and receive benefits from, a service award program for volunteer ambulance workers and the State Employees' … in, and receive benefits from, a service award program for volunteer ambulance workers and the State Employees' … .) authorizes the adoption of service award programs for volunteer ambulance workers. Section 219-e(a) of that law …
https://www.osc.ny.gov/legal-opinions/opinion-96-13DiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… Fund and SSA that were sent to his deceased mother, Elizabeth Dorothy Case. Bump concealed his mother’s death and … prosecution to hold them accountable for their crimes.” Elizabeth Dorothy Case was a New York State employee and …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsState Agencies Bulletin No. 434
… used by OSC in time entry for employees who are due a tax refund. Affected Employees Employees who are due tax refunds … Effective Date Immediately Background OSC receives tax refund requests for Federal, New York State, New York City, … voucher through the Central Accounting System. A separate refund check is then mailed to the requesting agency. Seven …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservII.3.A Planning – II. New York State Financial Accounting
… AGENCY BUDGET PREPARATION Preparation of budget requests varies among agencies reflecting their size, … level, with staff preparing individual program requests. The head of the agency or its chief fiscal officer … and informs agencies of the schedule for submitting requests to the Division of the Budget (DOB). By early-mid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningState Comptroller DiNapoli Releases Municipal & School Audits
… Officials also did not enter into a written contract with the town’s IT service provider or require employees to … system, necessary for generating statements of operations with budget-to-actual comparisons. The board also failed to … fiscal year end 2019 through 2024 annual financial reports with DiNapoli’s office, as required by law. Cicero Volunteer …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1Oversight of Undistributed Child Support Funds
… service districts to effectively reduce undistributed child support balances and initiate the process that would … include monitoring the efforts of 58 local social services district offices (districts) located in New York … the money be returned to the payer or deposited with the County Treasurer or, in New York City, the Commissioner of …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsLife Changes: What If I Work After Retirement?
… Depending on your personal or financial circumstances, you may be considering working after retirement. NYSLRS … after retirement and still receive a pension. However, you should be aware of the laws governing post-retirement … approval again. Approval of your prospective employer’s request is not automatic; it depends on the employer’s …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementGreenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… been used to fund other District needs. Key Recommendation Issue RANs only when the District needs to improve short-term …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016m