Search
Opinion 92-6
… Municipal Law if the highway superintendent were to award contracts for the repair of town highway equipment to … have a conflict of interest if the superintendent were to award contracts for the repair of town highway equipment to the clerk's husband who owns a repair shop. The clerk's duties include keeping records of all …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Opinion 90-14
… that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Subdivisions (validity of engineering and legal … (see 2 Rathkopf, Law of Zoning and Planning, §6, p. 55-15, and cases cited therein). On the other hand, the …
https://www.osc.ny.gov/legal-opinions/opinion-90-14Multiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… with hospital outpatient departments and ambulatory surgery centers on December 1, 2008. The APG methodology was … and treatment centers and freestanding ambulatory surgery centers on September 1, 2009. We issued our initial … payments. For example, overpayments were made for the same medical procedure billed multiple times on the same date of …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followMedicaid Program – Appropriateness of Medicaid Eligibility Determined by the New York State of Health System
… the New York State of Health (NYSOH) as a new online marketplace for individuals to obtain health insurance …
https://www.osc.ny.gov/state-agencies/audits/2015/10/28/medicaid-program-appropriateness-medicaid-eligibility-determined-new-york-state-healthDiNapoli Issues Fiscal Stress Scores For Upstate Cities
… has identified a total of 142 municipalities in some level of fiscal stress. This includes 16 counties, 18 towns, … and 87 school districts. The system uses a 100 point scale to classify whether a municipality is in significant …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesDiNapoli: NYS Common Retirement Fund Rises to Estimated $180.7 Billion
… first quarter based on solid performance in domestic and global equities markets," DiNapoli said. “Our goal is … to grow the Fund’s long-term value in order to protect and preserve the retirement security of New York’s public … State and Local Retirement System on behalf of more than one million state and local government employees and retirees …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-nys-common-retirement-fund-rises-estimated-1807-billionXII.6.F Paying Deceased Legislator Benefits – XII. Expenditures
… Business Unit needs to submit an accounts payable claim. In order to do so, the Business Unit must establish … Unit obtains the single payment vendor ID and submits the claim for payment, the Business Unit will notify the OSC’s … is remaining of the deceased legislator’s salary. When a claim for payment is submitted, the Bureau of State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6f-paying-deceased-legislator-benefitsOuaquaga Fire Company, Inc. – Company Operations (2025M-98)
… and membership operate the Company in accordance with its Certificate of Incorporation (Certificate) and provide adequate financial oversight of … Audit Area Operating a fire company in accordance with its Certificate and providing adequate financial oversight is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98DiNapoli: State Pension Fund Value $178.1 Billion
… Common Retirement Fund (Fund) earned a 0.19 percent return on investments in the state fiscal year that ended on March 31, 2016. The Fund’s performance mirrored results in … for the long term. Our investment team is focused on ensuring we remain one of the best funded and top …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionState Comptroller DiNapoli Releases Audits
… Department of Environmental Conservation (DEC): Generic PINs (2017-BSE7-01) Auditors found DEC's use of fuel cards … a previous comptroller's recommendation to assign unique PINs to individual employees, consistent with the guidelines. …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsXVII.1 Overview – XVII. Lapsing Appropriations
… aid "Lapsing Action by Transaction Type" published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… made in our initial audit report, Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (Report 2018-S-43 ). About the Program Waste tires can pose serious risks to public health, safety, … made in our initial audit report Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees Report …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followState Agencies Bulletin No. 2325
… the employee remains eligible. Command Pay (Earnings Code COM) Earnings Code: COM Effective Date 2025 Increase: 03/27/2025 Annual Addl … the appropriate Earnings Code: Command Pay (Earnings Code COM) Earnings Code: COM Effective Dates: 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-payDiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… Steven G. James announced that Karen Walsh, a 68-year-old Rochester woman, pleaded guilty to stealing $12,973 in state … this investigation,” James said. Walsh’s mother, also of Rochester, received a monthly payment as the beneficiary of … guilty to petit larceny before Judge Van H. White in Rochester City Court. Since taking office in 2007, DiNapoli …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullOpinion 90-49
… or official to determine, in the first instance, whether a claimant is entitled to the per day compensation in each … "per day" compensation of public officials is Stetler v McFarlane , 230 NY 400, in which the Court of Appeals … We note that the general rule set forth in Stetler v McFarlane , supra , is consistent with the rule in most …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… Determine whether the Western Regional OffTrack Betting Corporation Corporation Board of Directors Board distributed …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andRockland County – Budget Review (B21-6-12)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Division of Housing and Community Renewal Bulletin No. DH-122
… employee’s Job Data page is 2222. Inc Code Not in Anniv Dt range – if the increment code on the employee’s Job Data … Code Invalid Inc Code Req Review Inc Code Not in Anniv Dt Range Sal Below Hiring Rate Sal At or Above Job Rate See …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-122-october-2022-district-council-37-dc-37-performanceState Agencies Bulletin No. 2246.1
… section to include information about payments made in a separate check or Direct Deposit. This Bulletin … who require an adjustment. Affected Employees: Employees in the Security Services Unit (SSU) – BU01 and BU21 who meet …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22461-new-york-state-correctional-officers-and-police-benevolent-associationDiNapoli: Contamination of New York's Waterways From Combined Sewer Overflows Remains a Challenge
… sewage and stormwater impacted more than 200 waterways in New York due to antiquated and overwhelmed sewer systems, according to a report released today by State Comptroller Thomas P. DiNapoli. "When billions of … sewage and stormwater impacted more than 200 waterways in New York due to antiquated and overwhelmed sewer systems …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-contamination-new-yorks-waterways-combined-sewer-overflows-remains-challenge