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Opinion 95-14
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (personal computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless … Whether a volunteer fire department may expend foreign fire insurance tax moneys …
https://www.osc.ny.gov/legal-opinions/opinion-95-14XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… by the Office of the State Comptroller (the Comptroller) for preparing the State’s financial reports for the public and the Legislature in accordance with … Standards Board (GASB); the standard-setting body for governmental accounting and financial reporting … This chapter contains the policies followed by OSC for preparing the States financial reports for the public and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewState Public Health Emergency Medical Stockpile
… maintenance, leaving almost 200,000 DME items without a strategic plan for utilization. Further, DOH stated it could not … its stockpile. Reducing inventory that does not have a strategic plan could reduce State spending on warehousing …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileMonitoring of Select Programs
… Objective To determine if the New York State Office for the Aging’s … policies and procedures for select programs are adequate to ensure Area Agencies on Aging are appropriately monitored … To determine if the New York State Office for the Agings policies and …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsState Agencies Bulletin No. 2105
… Purpose The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing of Shift Differential (Earnings Code SDF) changes and to provide agency instructions for calculating and processing … are affected. Note : The new SDF percentages do not apply to employees currently at the State University of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2105-change-shift-differential-payment-amounts-specific-nursing-titlesState Agencies Bulletin No. 2129
… CSEA Signing Bonus and to provide processing instructions for entering the payment for employees not processed automatically or who require an … employees in CSEA BU02, BU03, BU04 and BU47 are eligible for a one-time lump sum Signing Bonus. The Signing Bonus lump …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2129-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 2129.1
… CSEA Signing Bonus and to provide processing instructions for entering the payment for employees not processed automatically or who require an … employees in CSEA BU02, BU03, BU04 and BU47 are eligible for a one-time lump sum Signing Bonus. The Signing Bonus lump …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21291-civil-service-employees-association-csea-signing-bonus-2021-2026CUNY Bulletin No. CU-775
… hired/onboarded at CUNY as follows: Title Eligibility Requirement Amount Campus Security Officer (full-time) Campus … Uniform Allowance Payment as follows: Title Eligibility Requirement Amount Campus Security Officer (full-time) Campus … Allowance payment and meet the following eligibility requirement, are entitled to the Annual December 2023 Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-775-cuny-december-2023-uniform-allowance-payment-and-modifiedCUNY Bulletin No. CU-775.1
… for uniform allowance payment of eligible employees. In addition, a memorandum dated October 19, 2023, from Carmelo Batista … 100 working days from June 1 to November 30 and received a June 2023 biannual uniform allowance payment. * Note: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-7751-cuny-december-2023-uniform-allowance-payment-and-modifiedCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… auditor should discuss the approval of specific claims with the Board. The Manager is responsible for ordering food … is responsible for confirming that each purchase conforms with the Purchasing Policy before approving them for final … cafeteria purchasing process. District officials agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28DiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… budgets statewide more than tripled to 1.6 million votes cast amid the COVID-19 lockdown for the 2020-21 school budget … DiNapoli’s report also found that the number of votes cast for Western New York’s budgets grew fastest, quadrupling … between the two years. While the number of votes cast grew, support of the budgets decreased by 8.5 percentage …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownComptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… Scarborough with improperly claiming “per diem” expenses in excess of $40,000 for travel that didn’t take place. If … Mr. Scarborough is accused of committing would represent a shameful breach of the trust his constituents placed in … shatters that trust. Each time my office arrests a corrupt public official, it sends the message that there …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newComptroller's Oversight of State Contracts
… Comptroller DiNapoli Ensures State Procurements Provide the Highest Value to New Yorkers … Office has conducted independent, pre-review of State and limited Public Authority contacts, adding … ever. The Comptroller's contract oversight extends to most State agency contracts, generally those where the contract …
https://www.osc.ny.gov/state-agencies/contracts/oversightTier Status – Career Plan for ERS Tier 2 Members
… ERS Tier 2 members covered by Sections 75f and 75g Tier Status …
https://www.osc.ny.gov/retirement/publications/1508/tier-statusStay Informed – Career Plan for ERS Tier 2 Members
… Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g Stay …
https://www.osc.ny.gov/retirement/publications/1508/stay-informedFormer Treasurer of Putnam Engine & Hose Co. of the Port Chester Volunteer Fire Dept. Pleads Guilty to Embezzling More Than $38,000
… plea of Robert Gerardi, the former treasurer of the Putnam Engine & Hose Co. No. 2 ("Putnam Engine and Hose"), a unit of the Port Chester Volunteer Fire … for embezzlement of more than $38,000 from Putnam Engine and Hose. Gerardi was arraigned on Monday in White …
https://www.osc.ny.gov/press/releases/2018/12/former-treasurer-putnam-engine-hose-co-port-chester-volunteer-fire-dept-pleads-guilty-embezzling-moreDivorce – New Career Plan for ERS Tier 1 Members
… for ERS Tier 1 members covered by Sections 75h and 75i Divorce …
https://www.osc.ny.gov/retirement/publications/1504/divorceEligibility, the Benefit and Filing – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… Tier 2 members under Section 75c Eligibility the Benefit and Filing …
https://www.osc.ny.gov/retirement/publications/1507/eligibility-benefit-and-filingFull- and Part-Time Service Credit – Non-Contributory Plan for ERS Tier 1 Members
NonContributory Plan information for ERS Tier 1 members under Section 75c Full and PartTime Service Credit
https://www.osc.ny.gov/retirement/publications/1501/full-and-part-time-service-credit