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City of Lockport – Budget Review (B23-1-7)
… review was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of … Chapter 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of December …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7City of Mechanicville – Separation Payments (2025M-59)
… accurate? Audit Period January 1, 2022 – September 30, 2024 Understanding the Audit Area When an employee leaves … Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in … and standards are included in Appendix C. The City Council (Council) has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59Reporting of Billboard Income
… of Finance (Finance). We also determined whether penalties were being assessed in accordance with the City … it is incorrect or omitted. Finance may also assess penalties for the failure to file a RPIE or for filing an … City Administrative Code has authorized Finance to issue penalties in each year since 1986 for non-filers or for the …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… case is being handled by Assistant Attorney General Christopher Baynes of the Public Integrity Bureau. The Public …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000DiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… to the Westchester County District Attorney’s office for partnering with my office and continuing to pursue … Kumar, then a security system specialist, to purchase 168 gift cards between July 2018 and June 2022. Instead of … defendants are accused of diverting over $50,000 from the gift cards to personal expenses, such as jewelry, luxury …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… to justice.” New York State Police Superintendent Kevin P. Bruen said, “This arrest demonstrates the hard work of our … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudComptroller DiNapoli Releases State Audits
… employees who were not on travel assignments as well as to pay for the office’s holiday parties. The travel card was … whom were not SPS employees. Department of Motor Vehicles (DMV): Motor Vehicle Financial Security and Safety … for the Two Fiscal Years Ended March 31 (2014-S-42) DMV administers the Motor Vehicle Financial Security Act and …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases State Audits
… Based Bus Safety Program (2015-S-71) In October 2013, DOT began to implement the bus safety program by revising its … carriers to improve their operations. Auditors found DOT effectively implemented the program. DOT has also taken appropriate actions against poor …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-audits-0DiNapoli: Troy Housing Authority IT Worker Arrested for Secretly Running Private Business on Housing Authority Time
… and New York State Police Superintendent Steven G. James announced the arrest of a former Troy Housing Authority information technology (IT) employee for the alleged theft of $7,089 in wages. Marsden Chen is … County DA Donnelly and State Police Superintendent James for their partnership in safeguarding the public’s …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-troy-housing-authority-it-worker-arrested-secretly-running-private-business-housingYour Record of Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… employees). But, if you don’t, determining the number of days you’ve worked requires a different process. As of January 1, 2016, when you begin a new or subsequent term of office, you are required to complete a three-month record … Requirements of the record of activities ROA for elected and appointed …
https://www.osc.ny.gov/retirement/members/ea-officials/your-record-activitiesOpinion 88-63
… bear on the issues discussed in the opinion. POLICEMEN AND POLICE PROTECTION -- Auxiliary Police (use of moneys received as gift for unit established … as gift to defray the costs of operating an auxiliary police unit established to serve a village are held by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-63State Comptroller DiNapoli Releases Audits
… P. DiNapoli announced today the following audits have been issued. Office of Addiction Services and Supports (OASAS): … of Invasive Species (Follow-Up) (2021-F-16) An audit issued in July 2020 found that while DEC had been active in … of State Armories (Follow-Up) (2021-F-22) An audit issued in September 2020 found that the division had …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Lower Manhattan Economic Snapshot
… terror attacks on September 11, 2001 killed 2,753 people in Lower Manhattan, leaving the nation devastated and Lower Manhattan … across the five boroughs. “It would have been impossible, in the midst of the unspeakable tragedy suffered 15 years … The terror attacks on September 11 2001 killed 2753 people in Lower Manhattan leaving the nation devastated and Lower …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotOpinion 90-10
… in a reasonably safe condition extends not only to the road surface and shoulders, but also applies to other … 372, 455 NYS2d 457), including trees which overhang the road (see Harris v Village of East Hills , 41 NY2d 446, 393 … Municipal Law, 239-x[1][b]); keeping an inventory and map of all open areas within the town with the plan of …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Opinion 2008-2
… 2 The letter of inquiry notes that certain highway related contracts may be entered into by the town …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2DiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… G. James announced the arrest of a Tannersville couple, Kelly Tuomey, 56, and her husband, Stephen B. Tuomey, 60, … entitled to,” Stanzione said. “The arrest of Stephen and Kelly Tuomey sends a strong message of this commitment to … was initiated. The investigation revealed that Kelly allegedly forged her father-in-law’s name on the paper …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsDiNapoli: Property Tax Exemptions Top $450 Billion
… 109 Industrial Development Agencies reported they had granted $1 billion in property tax exemptions that were … examples from around the state of significant exemptions granted for government-owned property; large exemptions for … Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionDiNapoli: Get Your Money Back!
… and Health & Wellness Fair Albany Armory 195 Washington Avenue Albany, NY Albany Long Island June 9, 2025 1:00 p.m. … Unclaimed Funds Workshop St. Nicks Alliance 2 Kingsland Avenue Brooklyn, NY Kings …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backComptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… P. DiNapoli and Attorney General Eric T. Schneiderman today announced the indictment of Roger Burlew, former … Thomas P DiNapoli and Attorney General Eric T Schneiderman today announced the indictment of Roger Burlew former Highway …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicAbout Benefit Reductions
… early as age 55 with a reduction for early retirement.* *Tier 1 members can retire at age 55 without a benefit reduction. Retirement System and Tier Retirement Age for Full Benefit ERS Tiers 2, 3, 4 and 5 62 ERS Tier 6 63 PFRS Tiers 2, 3 and 5 62 PFRS Tier 6 62 …
https://www.osc.ny.gov/retirement/members/about-benefit-reductions