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DiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… type of act will not be tolerated. The State Police stands ready to assist in investigating and apprehending individuals …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemSpencerport Central School District – Employee Benefits (2025M-65)
… Central School District (District) officials authorize and accurately calculate separation and unused leave payments? Audit Period July 1, 2023 – May … the Audit Area In addition to established wages and salaries, school districts (districts) often provide … District officials did not always appropriately authorize and accurately calculate separation and unused leave payments …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Opinion 90-15
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (establishment of position of deputy town police commissioner) TOWN BOARD -- Powers and Duties (establishment of position of deputy town police … board of a town which has established a police department and has appointed the town supervisor as commissioner …
https://www.osc.ny.gov/legal-opinions/opinion-90-15New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)
… an administrative unit of the New York City Department of Social Services (DSS), is the agency responsible for …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… A third of the 30 State University of New York (SUNY) campus foundations … campus to support approved programs and activities. SUNY's 30 campus-related foundations had net assets totaling $2.1 billion as of June 30, 2015 (most recent available financial information), with …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightDiNapoli Releases May State Cash Report
… and lower Personal Income Tax collections this year. "It’s no surprise that legal settlements are well below the past … after March and September, when school aid funded with Lottery revenues are paid. The state spent $22.8 billion … to http://www.osc.state.ny.us/finance/cbr.htm . DiNapoli's office issues a state cash report every month identifying …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportDiNapoli: Former Vernon Center Fire Department Treasurer Sentenced to Prison for Theft of Over $300,000
… of the State Comptroller, Division of Investigations , 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-former-vernon-center-fire-department-treasurer-sentenced-prison-theft-over-300000DiNapoli: Binghamton Woman Charged With Stealing Deceased Father-in-Law's Pension Payments
… nearly $32,000 in New York State pension payments intended for her deceased father-in-law, State Comptroller Thomas P. … Broome County District Attorney Korchak, she will answer for her crimes.” LaBarr’s father-in-law, Jack Burnett, … nearly $32000 in New York State pension payments intended for her deceased fatherinlaw State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-binghamton-woman-charged-stealing-deceased-father-laws-pension-paymentsOverview – XI. Procurement and Contract Management
… oftentimes referred to as a “revenue contract”, is found in State Finance Law §112(3) which reads: “A contract or … shall first be approved by the comptroller and filed in his office.” This requirement extends to repayment … over the entire term of the agreement exceeds $25,000. In circumstances where consideration flowing from the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overviewTransforming Into Construction & Development
… service levels for customers, process efficiencies, and cost reductions. This audit covered the period from … City through Long Island, southeastern New York State, and Connecticut. The MTA network comprises the nation’s largest bus fleet and more subway and commuter rail cars than all other U.S. …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/transforming-construction-developmentOpinion 98-9
… ambulance district must receive those services without a fee or charge. This is in response to your inquiry concerning … You ask whether the ambulance company may impose a fee on those making use of the company's services within the district and provide for the payment of that fee to the company. Town Law, §198(10-f)(a) prescribes the …
https://www.osc.ny.gov/legal-opinions/opinion-98-9DiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… and climate resiliency efforts include investments in its infrastructure, institutions and local amenities, enhancing … budget pressures and making sustainable investments in infrastructure and services will be key to Kingston’s … watchful eye of Comptroller Tom DiNapoli and the proper infrastructure investments we will create jobs and improve …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingState Agencies Bulletin No. P-938
Taxes on Personal Use of State Provided Vehicles
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-938.pdfState Agencies Bulletin No. P-993
Taxes on Personal Use of State Provided Vehicles
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-993.pdfTJX Compensation
TJX's Response to shareholder proposal on executive compensation.
https://www.osc.ny.gov/files/press/pdf/tjx-companies-compensation.pdfMicrosoft's Compensation Programs
Microsoft's response to shareholder proposal on executive compensation
https://www.osc.ny.gov/files/press/pdf/microsoft-compensation.pdfNYS Payroll Online - Update Email Addresses
Step-by-step instructions on how to update email addresses
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/update-email-addresses.pdfNYS Payroll Online - Clear Browser Cache
Step-by-step instructions on how to clear browser cache
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/clear-browser-cache.pdfOpinion 95-28
… This opinion represents the views of the Office of the State Comptroller at the time it was … was substantially amended by chapter 708 of the Laws of 1992. The bill enacted as chapter 708 was also introduced at … of statutes. Thus, in our opinion, the legislative history of section 11, as amended, clearly indicates that it …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 91-21
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the chief fiscal officer of a county who serves as administrator of an estate pursuant to section 1219 of the Surrogates Court Procedure Act SCPA may retain the …
https://www.osc.ny.gov/legal-opinions/opinion-91-21