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Opinion 89-9
… LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of unclaimed paycheck of deceased employee) SURROGATE'S COURT PROCEDURE ACT, §1310: A municipality may pay the unclaimed wages of a deceased employee who died intestate to …
https://www.osc.ny.gov/legal-opinions/opinion-89-9State Comptroller DiNapoli Releases Municipal Audits
… with discharge limitations. IWS personnel do not measure or verify the amount of liquid and/or slush waste trucked in for treatment and disposal; … dollar limits for individual purchases, set daily limits or block certain types of vendors as required by the policy. …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… permissions to determine if they needed to be disabled. As a result, we identified the following unneeded network user accounts: 181 for students no longer in the District.These students left the District between June … left District employment between 2016 and 2021. Adopt a comprehensive IT contingency plan to minimize the risk of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationXII.8.G Payment Methods – XII. Expenditures
… OVERVIEW AND POLICIES This section advises agencies on payment methods available in the Statewide Financial System (SFS). There are four available payment methods in the SFS: check, two-day Automated Clearing … Check and two-day ACH payments are the primary vendor payment methods in the SFS. Check payments are physical, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsDiNapoli: Former Chief of Border City Hose Company Pleads Guilty to Stealing Company Funds and Repays More Than $18,000
… from the company. “Mr. Morabito’s theft of money meant to protect his community was a violation of the public’s … when funding for our Fire Departments and Hose Companies is so important, restoring the funding, assuring … Morabito, 71, served as chief of the Hose Company, which is one of two fire companies in the Border City Fire District …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-chief-border-city-hose-company-pleads-guilty-stealing-company-funds-and-repays-moreArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… is installed and any pertinent licensing information. In addition to hardware and software inventories, local … determine the level of internal controls over that data. In some instances, laws, regulations or a local government’s … records are essential for effective patch management (see Area #6 – Patch Management) and software licensing …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesState Agencies Bulletin No. 1162
… Non-Arbitration eligible employees represented by NYSCOPBA in BU21 Background Pending legislation which will implement … an increase. For eligible employees who have worked in more than one (1) agency and have been paid by all … of the increases, all retroactive adjustments will be paid in the most current agency. For eligible employees who have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1162-retroactive-increase-guaranteed-pre-shift-briefing-minimum-nonExamination of Travel Expenses
This is a continuation of our examination detailed in Report 2015-BSE1-04, which outlined our findings regarding travel expenses incurred by a Department employ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-07-26.pdfVital Signs: Health Care Employment Gains Across New York State
With over 1.2 million jobs and nearly $71 billion in wages, the health care sector is a key driver of New York’s economic growth.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-health-care-2018.pdfReview of the Financial Plan of the City of New York - March 2009
Just a few years ago, New York City posted record budget surpluses, but now the City is facing its greatest fiscal challenge in decades.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2009.pdfHomeless Veterans in New York State, November 2017
Homelessness is a troubling, chronic problem nationally and in New York State. Veterans of U.S. military service have made up a disproportionate share of our
https://www.osc.ny.gov/files/reports/special-topics/pdf/veterans-2017.pdfStraight Talk About Financial Planning For Your Retirement
Your pension benefit is only part of a good financial plan. This publication includes information about NYSLRS benefits as well as financial planning tips.
https://www.osc.ny.gov/files/retirement/publications/pdf/1845-financial-planning.pdfOversight of Telemental Health Services (Follow-Up)
… Objective To determine the extent of implementation, as of November 15, … for developing regulations and providing guidance to assist OMH-licensed and -designated providers under … two-way, real-time interactive audio and video equipment to provide and support mental health services and psychiatric …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followQuestionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up)
… Purpose To determine the implementation status of the four … for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician ( 2012-S-35 ). Background Our initial … To determine the implementation status of the four …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/questionable-payments-practitioner-services-and-pharmacy-claims-pertaining-selectedLocal Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… in New York state increased by 9.2% in January compared to the same month in 2022, according to an analysis released today by State Comptroller Thomas P. … totaled $1.89 billion, up $159 million compared to the same time last year. “As we head into a new year, …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearDiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… component of which are office buildings , are expected to increase by 11.7% in FY 2023, reaching levels just short … 8%, allowing the city’s total overall market values to grow by nearly 8.2% and exceed pre-pandemic levels. “The … in property taxes in FY 2023. Given the tentative increase to taxable assessed values of more than 8%, city revenues are …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… and maintained an inventory of textbooks loaned to nonpublic school students. Key Findings The District did not have adequate systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to eligible students. … for and maintained an inventory of textbooks loaned to nonpublic school students …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolDiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… A Greene County couple today pleaded guilty to grand larceny for stealing over $35,000 in pension … death and forged his deceased father’s name on checks to try to cheat the state pension system of over $35,000 they were … A Greene County couple today pleaded guilty to grand larceny for stealing over $35000 in pension payments …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-paymentsOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Oversight of Sex Offenders … Offender Management and Treatment Act (Act) was enacted in 2007 to deal with the civil management, including … them to committing a sex offense and that results in their difficulty controlling this behavior. The most …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… The New York State Office of Temporary and Disability Assistance … available to them, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Survivors of … The New York State Office of Temporary and Disability Assistance …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-trafficking