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Opinion 92-41
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … within the district) STREETS AND HIGHWAYS -- Repairs (by fire district) TOWN LAW, §176(21): A fire district may not … a series of concrete "sidewalks". The "sidewalks" are used by residents and the fire district fire department for …
https://www.osc.ny.gov/legal-opinions/opinion-92-41State Agencies Bulletin No. 1038
… Must be Converted Report) will be available to agencies on 11/24/2010 to identify employees with an employee status … Records for Active Employees – Must be Completed by Administration Cutoff 12/08/2010, Institution Cutoff … Year Overpayments End the original overpayment record by inserting a row at the Effective Date section. Use the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1038-new-additional-pay-earnings-codes-and-procedures-recoveringYork College – Time and Attendance Practices for Public Safety Staff
… in liberal arts, career, and professional programs on its 50-acre campus, which comprises eight buildings. … assistants. The Department’s security staff is augmented by contract security officers. In 2013, the Department had 42 … No one was responsible for verifying the hours worked by Department staff, and officers could alter time cards by …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffState Comptroller DiNapoli Releases Audits
… DSNY’s ability to address ongoing cleanliness problems on New York City streets and sidewalks efficiently and … expenditures totaling $2.9 million. The audit found that, by design, the office does not monitor shelters’ costs … significant risk of improper reimbursements, as evidenced by this audit, which identified $26,123 in costs claimed by …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 961
… in TRS. Affected Employees Employees who first join TRS on or after January 1, 2010 Effective Date(s) January 1, 2010 … ceiling is $15,000 in calendar year 2010 and will increase by 3% each year thereafter. Overtime compensation as defined … required.” A review of the overtime earn codes impacted by the legislation is currently in progress. Implementation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/961-new-tier-5-benefit-structure-new-york-state-teachers-retirement-systemState Agencies Bulletin No. 1098
… employee’s taxable gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and … The Agency Representative is the person, designated by the head of the agency, who attests that the valuation is, … make, model and Kelley Blue Book Value, should be provided by the person(s) in the agency responsible for acquiring, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1194
… employee’s taxable gross wages.This income is reportable on the employee’s Form W-2 and is subject to income and … The Agency Representative is the person, designated by the head of the agency, who attests that the valuation is, … make, model and Kelley Blue Book value, should be provided by the person(s) in the agency responsible for acquiring, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 2147
… automatically. Affected Employees: Employees represented by the Public Employees Federation (BU 05) who meet the … currently receive Earnings Code LOC or Earnings Code LMH on the 2023 Payment Effective Dates listed above for the … adjustments for Time Entry earnings that are calculated by the system that include Location Pay (Earnings Code LOC) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2147-april-2023-retroactive-increases-location-pay-and-location-mid-hudsonState Agencies Bulletin No. 2146
… of the retroactive increase must be processed manually by the agency once the Resolution is approved. Background: … currently receive Earnings Code LOC or Earnings Code LMH on the 2023 Payment Effective Dates listed above for the … adjustments for Time Entry earnings that are calculated by the system that include Location Pay (Earnings Code LOC) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2146-april-2023-retroactive-increases-location-pay-and-location-mid-hudsonTrash Can Free Stations Pilot Program
… may result in the overflow being left in “exposed bags” on platforms until collected by refuse trains or collection trucks. Unsightly and … Program) to reduce refuse in the City’s subway system by removing the garbage cans from the platforms at selected …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programAdministration of the Contract With the Postgraduate Center for Mental Health
… with the Postgraduate Center for Mental Health (PCMH) by ensuring that contracted services were provided and that … expenses were reimbursed. The audit focused primarily on the contract year ended June 30, 2014. We also reviewed … fees and staff travel. Deficiencies in efforts by OMH program staff to follow up on recommendations to PCMH …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthVillage of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… May 31, 2019, and forward to January 16, 2025, to comment on late-filed Annual Financial Reports (AFR) 1 , and forward … and timely manner to enable informed decision-making by the Board, prevent fraud or misappropriation of funds, … accountability and proper financial management, oversight by the Board and taxpayers, and the protection of public …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119DiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… the U.S. Postal Inspection Service for their collaboration on this case." "As a fiduciary of an estate, Gregory Bayard's … of the estate of a former resident of Mt. Vernon by the Surrogate's Court in 2008. His duties as administrator … in prison. The maximum potential sentence is prescribed by Congress and is provided here for informational purposes …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedDiNapoli Releases Review of First Quarter State Revenue Collections
… income tax (PIT) receipts in June, according to a report on state finances issued today by New York State Comptroller Thomas P. DiNapoli. “Personal … website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsComptroller DiNapoli Releases State Audits
… group therapy services, including group therapy provided by clinical social workers, to Medicaid recipients. FQHCs are … because the FQHCs billed incorrect reimbursement rates on their claims for group therapy services. The FQHCs billed … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsOpinion 89-51
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND … TOWN LAW, §184(5): A fire protection contract entered into by a town, on behalf of a fire protection district, must … the cost of the services of private contractors engaged by the fire company in connection with fighting a fire within …
https://www.osc.ny.gov/legal-opinions/opinion-89-51DiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… County District Attorney’s Office for their steadfast work on this investigation. Ms. Chatley corruptly took advantage … The arrest came as a result of a joint investigation by the Office of the New York State Comptroller, the … can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsTown of Cohocton – Procurement (2025M-13)
… manner is to seek competition that is often required by New York State law or by locally adopted policy. One of the goals of seeking … officials may have saved the Town approximately $23,000 on purchases of goods and services that totaled approximately …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13DiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… — it’s pay for power. Musk has proven to be distracted by his many outside ventures, and it’s unclear how many more … trust this board to design sound pay practices based on its past record, nor can we trust it to exercise true … suits. “Tesla’s Board has engaged in a bait-and-switch by promising to uphold shareholder rights when it moved to …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesSalary Explanation – When Employees Retire
… or click Search Notifications link to search by NYSLRS ID or date. Select Explanation of Employee Salary … I want to section. Click Submit Salary Explanation link. On Salary Explanation Search Page : Complete fields to search … the Salary Explanation page, and it is being processed by NYSLRS. In search results, click anywhere in a row to go …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/salary-explanation