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Opinion 89-38
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of a school … of a retiree) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, §§90, 113, 470: A school district … who elect the so-called "zero option" under the Retirement and Social Security Law. The insurance purchased by the …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Opinion 98-2
… equipment at fire) FIRE COMMISSIONERS -- Reimbursement for Expenses (dinners after board meeting) FIRE DISTRICTS -- … at fire) -- Appropriations and Expenditures (dinners for fire commissioners) TOWN LAW, §178-c: A fire district may not pay for post-meeting dinners of members of a fire district board …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Opinion 95-20
… to commence a proceeding for an accounting (subd. 4, para [a]). The fee schedule for each type of petition is set …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Opinion 93-25
… under the mistaken belief the right-of-way was a village street may not continue to provide such lighting unless the … right-of-way if the right-of-way has become a village street by prescription or public use. The village's provision … whether the private right-of-way has become a village street by prescription or use. You state that a village has …
https://www.osc.ny.gov/legal-opinions/opinion-93-25DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… SED can refund students tuition, in some cases of school closures, through its Tuition Reimbursement Account (TRA), … warning signs of financial troubles that could lead to closures. Auditors reviewed the required financial statements …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… Limited course offerings and lack of access to advisors may be keeping students at the City University of New York (CUNY) from graduating within four years, according to an audit … Limited course offerings and lack of access to advisors may be keeping students at the City University of …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesComparison of PFRS Benefits
… Below is a comparison of Police and Fire Retirement System (PFRS) benefits by tier. Tier 2 Tier 3 … plan. Article 14: 3% for 25 years or until retirement, whichever is earlier. 3% until retirement unless the member’s plan limits creditable service … of key PFRS benefits including vesting contributions retirement age final average salary and benefit calculations …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsDiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… People with disabilities in New York City face the same challenges as those elsewhere in the nation, including obstacles to employment, higher … for People with Disabilities. “There is a stark disparity in employment rates and wages for people with disabilities,” …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesState Comptroller DiNapoli Releases Audits
… and five years of age in western New York. The center is reimbursed for these services through rates set by SED. … are properly accounted for, that vehicles are used for official state business only, and that Developmental … are properly surplussing vehicles following a process that is fair and complies with state requirements. In a follow-up, …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsDiNapoli Examines Faltering LinkNYC Program
… and Public Service Announcements. The agreement was for 3,153 kiosks in all five boroughs, installed at no cost … years. In May 2018, the agreement was amended to call for 7,500 kiosks to be installed over 10 years. Revenue would … The city can charge the consortium $25 a day in damages for every kiosk that is not running 45 days after …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programState Comptroller DiNapoli Releases Audits
… and doesn’t have controls in place to educate or improve driving skills for employees with frequent driver license interruptions or serious violations (e.g., speeding, disobeying traffic devices, driving while intoxicated). OPWDD could also improve controls …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1521
To provide agency instructions for processing the 2016 MC Uniform Cleaning and Maintenance Allowance
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1521-2016-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1363
To provide agency instructions for processing the 2014 MC Uniform Cleaning and Maintenance Allowance
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1363-2014-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1130
… by Statewide Financial System (SFS). The FDR1 takes place from January 13, 2012 through January 27, 2012. Payroll … is one component of a comprehensive test of the conversion from the Central Accounting System (CAS) to the Statewide Financial System (SFS). Payroll data from the actual payrolls processed on January 4, 2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsalState Agencies Bulletin No. 1428
To provide agency instructions for processing the 2015 MC Uniform Cleaning and Maintenance Allowance
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1428-2015-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1605
To provide agency instructions for processing the 2017 MC Uniform Cleaning and Maintenance Allowance
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1605-2017-uniform-cleaning-and-maintenance-allowance-employees-designatedHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… Point Central School District (District) Board of Education (Board) and officials effectively manage the … trends. Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… the current Supervisor began working with her to set up a new accounting system and reconstruct the prior years’ … the Supervisor’s records and reports as required by New York State Town Law (Town Law) Section 123.Had the Board performed …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced his office completed audits of the Brighter Choice Charter Middle School for Boys … Thomas P DiNapoli today announced his office completed audits of the Brighter Choice Charter Middle School for Boys …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… of the Binghamton-Johnson City Joint Sewage Treatment Plant , Copenhagen Fire Department , Dansville Public Library … Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (Broome County) The quality of … of the BinghamtonJohnson City Joint Sewage Treatment Plant Copenhagen Fire Department Dansville Public Library …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0