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Accessibility for People With Disabilities
… buildings (e.g., pavilions/shelters, restrooms), 28 golf courses, 24 swimming pools and spray grounds, 57 beaches, 21 … seemingly erroneous information. This included: no wheelchair-accessible stalls; lack of wheelchair accessibility; access routes with obstacles; …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesOpinion 89-10
… Training Schools (authority of public library to provide for cash advances) - Reimbursement For Expenses (authority of public library to provide for cash advances) GENERAL MUNICIPAL LAW, §77-b(6): A public …
https://www.osc.ny.gov/legal-opinions/opinion-89-10DiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Anthony A. Scarpino, Jr. … in her state pension payments from 2013 to 2015. The two Westchester County residents each pleaded guilty to one count … the retirement system will be held accountable. I thank Westchester County D.A. Scarpino, Jr. for prosecuting these …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsBecoming Eligible for a Benefit – Basic Plan for ERS Tier 2 Members
… Basic Plan information for ERS Tier 2 members under Sections 70a 71a and 75 Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1505/becoming-eligible-benefitBecoming Eligible for a Benefit – Basic Plan for ERS Tier 1 Members
Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 Becoming Eligible for a Benefit
https://www.osc.ny.gov/retirement/publications/1500/becoming-eligible-benefitDiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… Wall Street’s profits were strong in the first half of 2015 at $11.3 billion, the strongest first half since 2011, and may have positioned New York City’s securities industry for a good year despite recent economic … Wall Streets profits were strong in the first half of 2015 at $113 billion the strongest first …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startAIM Payment Amounts and Payment Months by Municipality
Aid and Incentives for Municipalities (AIM)
https://www.osc.ny.gov/files/local-government/data/excel/aim-payments.xlsxDiNapoli: Daughter Allegedly Stole Over $240K in Deceased Father's NYS Pension Payments
… Police Department in 1991 and was receiving a pension via direct deposit into a bank account jointly held with his … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-daughter-allegedly-stole-over-240k-deceased-fathers-nys-pension-paymentsConflict of Interests and Ethics for Municipal Officers and Employees (GML, Article 18) Presentation
Print out presentation to follow along and take notes during the webinar.
https://www.osc.ny.gov/files/local-government/academy/2020/pdf/article-18-of-the-general-municipal-law-presentation.pdfDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… New York City Public Schools (NYCPS) needs to do more to ensure students are matched to high schools in line with existing regulations, according to an audit released by … New York City Public Schools NYCPS needs to do more to ensure students are matched to high schools in …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processState Comptroller DiNapoli: Former Corrections Officer Used Fake Pay Stubs to Seek $237,000 Mortgage Loan
… Investigations (OSI), who worked both internally and hand in hand with the Comptroller's investigators, to assist in this … Commissioner Anthony J. Annucci. "I commend the men and women of OSI who once again showed that with their skills and …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-former-corrections-officer-used-fake-pay-stubs-seek-237000-mortgage-loanTown of Watertown Fire District – Procurement (2022M-155)
… (Board) used a competitive process to procure goods and services not subject to competitive bidding. Key Findings We … District officials do not have assurance that goods and services are acquired at the best price and that purchases … did not: Use a competitive method to procure professional services and insurance coverage from five vendors totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Danby Fire District – Claims Audit (2020M-149)
Determine whether the Board of Fire Commissioners (Board) of the Danby Fire District (District) adequately audited claims to ensure purchases had supporting documentation and were proper District expenditures.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/danby-district-2020-149.pdfBecoming Eligible for a Benefit – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members under Sections 75d and 75e Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1507/becoming-eligible-benefitBecoming Eligible for a Benefit – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… NonContributory Plan with Guaranteed Benefits information for ERS Tier 1 members under Sections 75d and 75e Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1502/becoming-eligible-benefitOpinion 89-41
… requirement); (necessity of public hearing) GENERAL MUNICIPAL LAW, §216; TOWN LAW, §179: A mandatory referendum … firefighters of a fire district pursuant to General Municipal Law, Article 11-A. General Municipal Law, Article 11-A (§214 et seq , added by L 1988 ch …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Opinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Norfolk Fire District – Board Oversight (2022M-109)
… report - pdf] Audit Objective Determine whether the Norfolk Fire District (District) Board of Fire Commissioners (Board) conducted proper audits and … 2018 through 2021 annual financial reports with the Office of the State Comptroller as required. As of the end of our …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Quality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… is approved by SED to provide Preschool Special Education (SC) and Special Education Itinerant Teacher (SEIT) program … with autism between three and five years of age. Both the SC and SEIT programs are located in Douglaston, Queens. For … 2015, QSAC served 164 students, which consisted of 140 in SC and 32 in SEIT, with 8 children enrolled in both Programs. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualLakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… Department’s primary sources of revenue are bell jar and bingo profits, and donations. The Department’s revenues and … for all of the Department’s accounts, including bingo, bell jar, and auxiliary. Although all the Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-over