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Stay Informed – State Police Plan
… Your retirement benefits are an important part of a solid … and update beneficiaries, apply for a loan, estimate your pension and payment option amounts, request to purchase …
https://www.osc.ny.gov/retirement/publications/1518/stay-informedDiNapoli: Special Education Providers Shortchanging Special Needs Children
… education providers across New York state have uncovered a disturbing pattern of mismanagement that cost taxpayers … money. It is time for this to stop, and my office will do everything we can to make sure that students with special … it is my hope that we will see a significant change in how these providers operate.” Of the 11 new audits released …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 2000-15
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS - Eligibility (of … You ask whether a volunteer firefighter who resides in another state and is a member of an out-of-state volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Oversight of Child Protective Services
… Objective To determine whether the Office of Children and Family … there is reasonable cause to suspect that a child (i.e., under the age of 18) has been impaired or is in … to initiate an investigation. Calls with concerns that do not contain those elements result in a non-report. In such …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesOpinion 88-71
… of water rents. You indicate that the city's code provides for the imposition of a penalty of 10% on any water bill not … the due date. We understand that the code also provides for partial payment of past due water rents and that … charged one-half of the flat fee. The city determines the number of residents from forms filed by property owners. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Unexpected Delays and Events
… to be provided and who complete the Emergency Bus Call Log) on site. The LIRR held 24 “Lessons Learned” meetings …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… The New York City Administration for Children Services (ACS) must … improve its oversight and monitoring of youth services at New York City’s two secure juvenile detention centers, do … services, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “The New York …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthOpinion 96-22
… be paid into the fund. No amount may be appropriated for payment into the fund if it would cause the balance of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 88-34
… Atty Gen [Inf Opn] 1109 appear to be in conflict and ask for our opinion in this regard. In 21 Opns St Comp, 1965, p … accomplished in accordance with the procedures prescribed for the adoption of ordinances by Town Law, §§130 and 133. … to include a "rule or regulation of the town board for the violation of which a penalty is imposed". …
https://www.osc.ny.gov/legal-opinions/opinion-88-34State Agencies Bulletin No. 1945
… Leave in PayServ, including entering Job Action Requests for Workers’ Compensation leave corrections, documenting … leave are affected. Background New Action/Reason for Workers’ Compensation Correct History Requests Agencies … leave rows. Agencies must enter the WCR with a sequence number of 9 and include the following information in all Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1945-process-changes-workers-compensation-leave-payservDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… were about 450,000 active professional nursing licenses – in the titles of licensed practical nurse, registered … However, SED officials explained that priority 1 cases are typically the most difficult cases with obstacles including a lack of available records or …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentDiNapoli: Stable Government Funding Needed for NYC Health + Hospitals to Provide Essential Care
… during the pandemic provided critical financial support to New York City Health and Hospitals (H+H), but reliable funding and timely payments from all government sources is needed to keep the largest municipal … H+H is projected to exceed $2 billion in FYs 2022 through 2025, as compared to $1.3 billion annually between FY 2012 …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-stable-government-funding-needed-nyc-health-hospitals-provide-essential-careOpinion 88-31
… defendant is returned to the custody of the court or there are reasons to ameliorate the harsh effects of forfeiture on …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Opinion 90-21
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (procedure in town) LOCAL LAWS -- Transfer of Function (town clerk's …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… Deposit all money collected intact and within three business days after the total exceeds $250. Submit a monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… transfers are made and the fund receiving the transfer-in. All operating transfers are closely monitored and reported on by OSC and, pursuant to statutes, in most cases the transfers are transacted on request of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… to May 8, 2013. Background The Town of Amherst is located in Erie County with a population of 122,366 residents. An … The Town Comptroller does not record reserve activity in the financial system, instead she accounts for certain reserves separately and in some cases does not maintain any record of the reserves. This …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199State Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… State Comptroller Thomas P. DiNapoli and United States Attorney Beth Drake announced that former … a violation of Title 18, United States Code, § 2113(b), and was sentenced to probation for three years, including one … who now resides in Lugoff, S.C. collected retirement benefits for his sister, a former New York state employee, …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-residentEstablishing the Standard Work Day – Enhanced Reporting
… The number of days worked you report for your employees has a direct impact on their retirement benefits. We use days worked to determine service credit, which is the basis for benefit eligibility and, in most cases, used in the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayVillage of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… of fines and late fees for parking violations. Determine how much of the bail money in the combined bank account is not attributable to …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148