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Opinion 91-42
… -- Villages (authority to transfer department funds to village treasurer); (cooperative investment of department funds and village funds); (gift of department funds to village subject to condition regarding use) VILLAGE TREASURER … Whether a village and a village fire department may agree to transfer …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Comptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… illegally. Hoffman also agreed to forfeit all future pension payments that he would have been entitled to; those … earning a final full-time salary of $112,000 with Nassau Community College. Hoffman was repeatedly notified of the … earning a final full-time salary of $112,000 with Nassau Community College. Hoffman was repeatedly notified of the …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedOversight of Kendra’s Law (Follow-Up)
… The Law was named in memory of Kendra Webdale, a young woman who died in January 1999 after being pushed in front of … In January 2022 an incident occurred in which a woman, Michelle Go, was similarly pushed to her death in …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followState Agencies Bulletin No. 1169
… Purpose To explain OSC’s Social Security Number and Name reconciliation process and to provide agencies with … E), employers are required to obtain each employee’s name and Social Security Number and to enter them on the … information: Employee’s Social Security Number Employee’s Name Reason Why SSN Not Verified. Reasons provided by SSA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1169-verification-employee-social-security-numbers-and-namesSUNY Bulletin No. SU-274
… with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected … Department ID for the calendar year entered. If the query results in multiple rows for an employee, the earnings from … Date field. Enter the employee’s Date of Membership in the Election Date field. The same election date should be carried …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planState Comptroller DiNapoli Releases Municipal & School Audits
… were generally not accurate, supported and/or approved. Opt-out payments were generally accurate; however, they were not … that the former town supervisor received four unsupported opt-out payments totaling $6,000. Officials were unable to …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School Audits
… user accounts that had last log-on dates ranging from Jan. 5, 2017 to Oct. 29, 2021 or ensure all employees …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerState Comptroller DiNapoli Releases Audits
… was paid for practitioner, pharmacy, inpatient, lab, and clinic claims that did not comply with Medicaid policies. … authority did not have a developed information security policy that addressed all the requirements in the Payment …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditseBay Publicly Commits to Gender and Racial Diversity in Search for Board Members
… and Trillium filed their proposal, eBay had just one woman on its board, lagged its peers when it came to board … Cable Entertainment, to its board, making her the second woman to serve as director; March 18: In exchange for a …
https://www.osc.ny.gov/press/releases/2015/03/ebay-publicly-commits-gender-and-racial-diversity-search-board-membersOpinion 2008-2
… proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. If the contract was entered … proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. You … a contract under which the members business delivers road salt to the town …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Calculating Days Worked – Enhanced Reporting
… To calculate the number of days worked, first determine the number of hours worked and then divide those hours by the SWD. However, … A highway crew employee works seven and one-half hours a day in a position that has a seven-and-one-half-hour SWD set … NYSLRS employers generally calculate days worked by dividing the number of hours worked in a …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-workedLife Changes: Why Should I Designate a Beneficiary?
… Comptroller Thomas P. DiNapoli When you became a member of the New York State and Local Retirement System (NYSLRS), … is the person who receives your death benefit. If you name more than one primary beneficiary, each will share the … or contingent beneficiary. Include the organization’s full name and address. (Return to Top) Guidelines to Keep …
https://www.osc.ny.gov/retirement/publications/life-changes-why-should-i-designate-beneficiaryConflicts of Interest of Municipal Officers and Employees
… complete brochure [pdf] As a municipal officer or employee, your job by its very nature … conflict. The full text of Sections 800-809 of the General Municipal Law, which details conflicts of interest and is … State laws govern conflicts of interest on the part of municipal officers and employees? In general, conflicts of …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOpinion 96-6
… to procurement of insurance) GENERAL MUNICIPAL LAW, §§104-b, 800(3): A town supervisor who places insurance through … We reached this conclusion relying on former Town Law, §104 and former Penal Law, §1868 which essentially prohibited … is subject to the requirements of General Municipal Law, §104-b. Section 104-b requires a town to adopt written …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Opinion 89-33
… discussed in the opinion. CLAIMS -- Audit (necessity to pre-audit claims for compensation of village officers and … BOARD -- Powers and Duties (pre-audit of compensation paid to village officers and employees) VILLAGE LAW, §§5-524(2), … having direct supervision, unless the board determines to require such prior audit. You ask whether budgeted …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Corrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… and concealing conflicts of interest, were sentenced today to pay more than $1 million in restitution. Comptroller DiNapoli and D.A. Hoovler today also released a report detailing the defendants’ crimes … governance. Cozzolino, Villasuso and Diana were sentenced today in front of Judge Robert Prisco in Orange County Court. …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionHuman Resource Practices
… Administration continued to pay a former President her presidential salary of $608,000 while she was on leave in the … – and while Upstate was also paying an interim President a presidential salary – but could not provide documentation to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… Objective Did the West Sparta Independent Volunteer Fire Department Company Number 1, Inc. (Department) Board of Directors (Board) provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyState Comptroller DiNapoli Releases Municipal & School Audits
… and did not reconcile bank balances to the general ledger cash balances. As a result, there is a greater risk that …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-audits