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Opinion 91-39
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement … exceed that limitation, the trustee may waive all salary in excess thereof without diminution of retirement allowance. … salary as a member of the board of trustees in excess of the statutory limit imposed by Retirement and …
https://www.osc.ny.gov/legal-opinions/opinion-91-39DiNapoli: Former Erie County Deputy Clerk Arrested for Stealing More Than $200,000 From County
… Alexander McDougall for allegedly stealing over $200,000 in county funds. “Alexander McDougall abused his position to … said: “This defendant is accused of using his position in the Clerk’s Office to steal money from the residents of Erie County. In addition to uncovering this brazen theft, I want to …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-erie-county-deputy-clerk-arrested-stealing-more-200000-countyXII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… A Handling code “A” allows a Business Unit’s courier to pick up a vendor’s check for payment of goods and services at … section of the voucher to make the check available for pick up at the Division of Treasury located at 110 State … courier must be authorized by the Division of Treasury to pick up a check. For information about authorization, contact …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeXIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… new authorization for temporary loans in specific funds listed in Article VII language bills. SFL §98-a further … new authorization for temporary loans in specific funds listed in Article VII language bills …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsDiNapoli: Son Left Father’s Body in Morgue to Steal His Pension and Social Security Payments
… and federal authorities to root out fraud and protect the retirement system. I thank District Attorney Brown and the Social … remained unclaimed by his son at the Nassau County Medical Examiner’s morgue. Further investigation revealed that …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-son-left-fathers-body-morgue-steal-his-pension-and-social-security-paymentsDiNapoli Announces Staff Appointments
… his 42 years at the Comptroller’s office, he has served in multiple positions, including most recently as an … He received a Bachelor of Business Administration in Accounting from Siena College, an Advanced Undergraduate Diploma in English History from Oxford University and a Master in …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-staff-appointmentsSelected Aspects of Toll Collections
… flow, and allow for non-stop travel on the Thruway, in November 2020, NYSTA completed a system-wide conversion to … Customers may obtain an E-ZPass transponder (tag) to use in their vehicle by completing an application. NYSTA also … cashless tolling, invoicing, and receivables collection. In December 2019, NYSTA established the Office of the Toll …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsNew NY Broadband Program (Follow-Up)
… included in our initial audit report, New NY Broadband Program (Report 2020-S-19 ). About the Program Broadband is a critical aspect of economic growth and … or too costly for many New Yorkers. The New NY Broadband Program (Program)—launched in 2015 and managed by the …
https://www.osc.ny.gov/state-agencies/audits/2024/09/25/new-ny-broadband-program-followState Comptroller DiNapoli, Congresswoman Meng and Council Member Ung Return Lost Money to Flushing Businesses
… Thomas P. DiNapoli visited local, small businesses in Flushing Queens Saturday to present owners with unclaimed … for working to return unclaimed funds to small businesses in my congressional district,” said U.S. Rep. Grace Meng . … Deputy Leader Sandra Ung . “This isn’t pocket change. In some cases, we’re talking about tens of thousands of …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-congresswoman-meng-and-council-member-ung-return-lost-money-flushingContributions – Special 20- and 25-Year Plans
… Covered Under Section 383-e Both Tier 5 and 6 members in the Section 383-e plan are required to contribute. For Tier 5 and 6 members in … and will not provide an additional annuity when you retire. The contribution rate in the Section 383-e plan is …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… (CFR) were valid and consistent with contract terms and in accordance with the Consolidated Fiscal Reporting and … individuals with mental developmental disabilities. Formed in 1951, the organization now provides services in multiple locations throughout New York State: 82 in New …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualSupplemental Payments to Executive Employees
… whether WCHCC has a formal supplemental compensation program and whether the payments under the program were warranted and justified. The audit covered the … ABO. Key Recommendations Establish and document a formal program for the award and payment of supplemental executive …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesEnforcement of Mitchell-Lama Surcharge Provisions
… housing stock. The Mitchell-Lama program was created in 1955 to provide affordable rental and cooperative housing to moderate income families. In New York City, there are 97 HPD-supervised Mitchell-Lama … with more than 45,000 total units. (Note: Included in the 97 developments is Penn South, an Article 5 …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsMedicaid Program – Improper Episodic Payments to Home Health Providers
… for health care services provided to Medicaid recipients in the home. CHHAs provide various services including, but … CHHAs allow Medicaid recipients to receive services in their homes instead of unnecessary placement in medical facilities, such as hospitals or rehabilitative …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersPopulation Data, Resources and Publications
… Publications 2020 Census: Municipal Population Shifts in New York State November 2021 - This report highlights the results of the 2020 Census for local governments in New York State and accompanies a new online interactive … of growth among all states nationwide. Gains or losses in population cause a shift in the local tax base, drive …
https://www.osc.ny.gov/local-government/resources/population-data-resources-and-publicationsHeat and Hot Water Complaints (Follow-Up)
… of the eight recommendations in our initial audit report, Heat and Hot Water Complaints (Report 2019-N-3 ). About the … and well-maintained, which includes providing adequate heat and hot water (HHW). In accordance with the Code, … building owners must supply their tenants with adequate heat from October 1 to May 31, the “heat season,” which …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followMaximizing Incentives for Individuals With Disabilities
… of the New York Employment Service System (NYESS) and the Ticket to Work (TTW) program to promote and place individuals … for individuals including those with a disability in the Ticket to Work program (TTW). TTW is a voluntary program … of the New York Employment Service System and the Ticket to Work program to promote and place individuals with …
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilitiesOversight of Selected Aspects of Traffic Controls (Follow-Up)
… Program The New York City Department of Transportation (DOT) is responsible for the operation and condition of … lights. This includes conducting traffic control studies at intersections, approving traffic controls (including … timing, and maintenance of traffic control devices. DOT is responsible for conducting traffic control studies at …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017
… of Article 72, Title 3 of the Environmental Conservation Law (Law) were adequate to cover Program expenses. We … established the Program under Title V of the federal Clean Air Act Amendments of 1990 (Act). The purpose of the Program … excess of established limits. Pursuant to New York’s Clean Air Compliance Act of 1993 (CACA), the Department is …
https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balanceCity of Yonkers – Budget Review (B23-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are … not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, … Certain significant revenue and expenditure projections in the proposed budget are unreasonable. Furthermore, …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5