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Opinion 96-22
… may be transferred only to another capital reserve fund, subject to permissive referendum requirements. Permissive referendum procedures are required if the creation of the fund from which the moneys … portion of the annual budget, and such revenues as are not required by law to be paid into any other fund or account …
https://www.osc.ny.gov/legal-opinions/opinion-96-22State Comptroller DiNapoli Releases Municipal & School Audits
… the 1,467 claims totaling $24.2 million, auditors reviewed 266 claims totaling $7.7 million and determined that 230 …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… … NonContributory Plan with Guaranteed Benefits information for ERS Tier 1 members under Sections 75d and 75e …
https://www.osc.ny.gov/retirement/publications/1502/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members under Sections 75d and 75e CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1507/cost-living-adjustmentChenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… the Board evaluated projects prior to approval, the Board did not adequately establish and document its evaluation and … Track sales tax and mortgage tax exemptions to ensure they were not exceeded. Track payments in lieu of taxes … retention goals. Track PILOT payments to ensure that all bills are accurately prepared and paid timely. CCIDA …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringMahopac Central School District – Noninstructional Payroll (2020M-32)
… costs by $10,320 if it had used part-time bus monitors and drivers instead of bus mechanics. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32DiNapoli: Technology Changing How Local Governments Serve Residents
… and allow taxpayers to make payments, according to a report released today by State Comptroller Thomas P. … of its Smart City Project. “New technologies are reshaping how local government services are delivered. Local officials … to be easy and convenient,” DiNapoli said. “Officials can use smart technology to trim costs, hold the line on …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsChapter 55 of the Laws of 2022
Chapter 55 of the Laws of 2022
https://www.osc.ny.gov/files/local-government/data/pdf/chapter-55-of-the-laws-of-2022.pdfChapter 55 of the Laws of 2020
Chapter 55 of the Laws of 2020
https://www.osc.ny.gov/files/local-government/data/pdf/chapter-55-of-the-laws-of-2020.pdfChapter 59 of the Laws of 2019
Chapter 59 of the Laws of 2019
https://www.osc.ny.gov/files/local-government/data/pdf/chapter-59-of-the-laws-of-2019.pdfState Agencies Bulletin No. 1148
… Certain seasonal hourly employees in the Department of Environmental Conservation (09180) and the Office of Parks, Recreation and Historic Preservation (49xxx) who … of overtime hours If a seasonal employee has a position change or transfers into a non-season position (e.g. Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1148-retroactive-april-2011-50000-longevity-payments-long-term-seasonalAgency Report of Taxable Value of Personal Use of an Employer-Provided Vehicle
Agency Report of Taxable Value of Personal Use of an Employer-Provided Vehicle
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-2059-att5.pdfDiNapoli: Identity Theft Cases Surged in New York in 2020
… the annual total from a decade earlier, according to a report released today by New York State Comptroller Thomas P. … keep personal information confidential, and companies must do more to protect consumers from identity theft.” Credit … using the names and personal information of people who have not filed claims. People learn about the fraud when …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020Department of Health (Department) Examination of Travel Expenses
… or evidence to support the business need for the rental; (iv) $706 in meal allowances for which we could not determine …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesMatter of Merton Simpson v. Department of Civil Service
… Simpson et al. v. Department of Civil Service et al. List of individuals owed a monetary award Settled in 2011, … claimed their awards are listed here . If you’re on the list, contact Attorney General’s Litigation Bureau at (518) …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceOversight of Persons Convicted of Driving While Intoxicated
… Purpose To determine whether the Queens County District Attorney’s … to a range of sanctions including, but not limited to, license suspension or revocation, significant fines, and … IIDs signed court affidavits stating that they would not drive a motor vehicle during the period of conditional …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedOversight of Contract Expenditures of Bowery Residents’ Committee
… ill and chemically addicted homeless adults at their 200-bed Jack Ryan Residence (JRR) for the period from September …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeTown of Andover – Audit of Claims (2013M-388)
… of claims process for the period January 1, 2012 through September 30, 2013. Background The Town of Andover is located … by the Board for payment was included in the Board minutes. We found that the amounts in the minutes did not …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Oversight of Persons Convicted of Driving While Intoxicated
… or operate. In addition, the Department of Motor Vehicles (DMV) adds an “ignition interlock restriction” to their … in 70 of 100 sampled cases, there was no evidence that DMV checks of offenders were performed upon intake. Further, in 32 of the 70 cases, there was no evidence that DMV checks were performed by the POs during the offender’s …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedTown of Perth – Conflict of Interest (2024M-142)
… business repaired a Town dump-truck and was paid $13,183 for the repair. The Board member with the prohibited conflict … payment, he was unable to provide a reasonable explanation for why he did not bring this matter to the Town’s Board of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142