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Collection of Electronic Waste Fees
… used to calculate a recycling acceptance standard for each manufacturer. If actual recycling falls below this standard, …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesDiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… Stanzione, and the New York State Police Superintendent Stephen G. James announced the arrest of a Tannersville couple, Kelly Tuomey, 56, and her husband, Stephen B. Tuomey, 60, today for allegedly stealing over … they are not entitled to,” Stanzione said. “The arrest of Stephen and Kelly Tuomey sends a strong message of this …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … in reporting reimbursable expenditures to the New York State Education Department (SED). Specifically, BOCES … interest payments, as statutorily required. For access to state and local government spending and 50,000 state …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… see Chapter XVI, Section 3.A - Financial Statements of this Guide. Guide to Financial Operations REV. 11/13/2023 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsOverview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and … for Tier 5 members and Tier 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new … to an eligible title with a date of membership on or after July 1, 2025 will automatically be enrolled in the new …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewKings Park Central School District – Fuel Inventory (2015M-282)
… Purpose of Audit The purpose of our audit was to evaluate the … The Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… an agreement with the State to operate and maintain the Joseph Davis State Park. The Town’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Your Membership Tier – Special 20- and 25-Year Plans
… When you join PFRS, you are assigned a tier based on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973, through June 30, 2009 Tier 3 July 1, … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections 384 384d …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierDiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… against all directors standing for reelection at Tesla’s Nov. 6 Annual Meeting, citing their failure to provide …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesCUNY Bulletin No. CU-309
… party vendor who currently administers the 457 Plan is Nationwide Retirement Solutions (NRS). Affected Employees All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-309-cuny-employees-eligible-participate-new-york-state-deferredClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Purpose of Audit The purpose of our audit was to determine whether … Background The Clifton Park Volunteer Fire Department is a volunteer organization that comprises firefighters who serve the Clifton Park-Halfmoon Fire District No. 1 in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overDisposal of Electronic Devices
… The Policy therefore requires that all electronic media (e.g., hard drives and other memory components) in …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesVillage of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… - pdf ] Audit Objective Determine whether the Village of Montgomery (Village) Board of Trustees (Board) provided adequate oversight of the Treasurer’s office financial operations. Key Findings The Board did not … Determine whether the Village of Montgomery Village Board of Trustees Board provided …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… from the general fund. The water and sewer funds do not presently have sufficient resources to repay the full …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town Allegany , Chili Public Library , Clyde Fire Company , Village of Cohocton , Concord Industrial Development Agency , East Brentwood Fire District , Town of Essex , Town of Exeter , Town of Middlefield , Village of …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Controls Over Vehicle Use and Transportation-Related Expenses
… mission is to ensure that its customers – those who live, work, and travel in New York State – have a safe, …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesHalcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… is a volunteer organization located in the Town of Middletown, Delaware County. The Department provides fire protection services to the Middletown-Hardenburgh Fire District and has approximately 15 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190DiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… New York State Comptroller Thomas P. DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are tax deductible. … and New York is one of a handful of states that offer state tax relief. Contributions made by December 31 can …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesOpinion 95-4
… This opinion represents the views of the Office of the State … and employing other reasonable methods of inquiry. This is in reply to your letter in which you state that the … the possibility of civil liability in connection with this alleged misconduct. County Law, §209 authorizes a county …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 95-20
Whether a surrogates court should charge a petitioner one filing fee or separate filing fees for each type of relief sought in a single proceeding seeking multiple relief will depend on the nature of the relief sought
https://www.osc.ny.gov/legal-opinions/opinion-95-20