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City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… of this activity was recorded in the City’s accounting records. Key Recommendations Take appropriate action to …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsCity of Long Beach – Budget Review (B18-7-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are … or resolve recommendations from our budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… School District provides education to children residing in eight towns in Cortland County, five towns in Chenango County and one town in Broome County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Town of Florida – Town Clerk Operations (2012M-215)
Town of Florida Town Clerk Operations 2012M215
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Electing the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… under Section 383-e or 383-f is irrevocable and will apply to all subsequent employment in any plan-eligible title. Additionally, changing your retirement plan may not be beneficial to all … current and the new plans that you will want to consider. For example: Contribution rates are higher in these plans. In …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planOpinion 2000-1
… of misconduct. This is in reply to your request for our opinion concerning the payment by a village of … No. 90-47, p 104; see also, e.g., Corning v Village of Laurel Hollow , 48 NY2d 348, 422 NYS2d 932; Cahn v Town of … of Chapman v City of New York , 168 NY 80; Security v County of Albany , 96 AD2d 976, 466 NYS2d 841, affirmed 61 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1State Agencies Bulletin No. 2204.1
… of 2023 implemented the 2023-2026 Agreement between the State of New York and PEF which includes a side letter authorizing a $400 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22041-public-employees-federation-pef-2023-dental-stipendOpinion 2010-4
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by fire … §§ 122-b (5), 209-b (3-a) (a): A fire district that has in its fire department an emergency first aid and rescue … squad to contract with "ambulance services," as defined in Public Health Law § 3001 (2) and (3), to provide services …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4State Agencies Bulletin No. 2440
… Purpose: The purpose of this bulletin is to provide agencies with information and … that begins on or after 07/01/2026 to a position in one of the following bargaining units may be affected: Civil … Unit (BU 03) Institutional Services Unit (BU 04) Division of Military and Naval Affairs Unit (BU 47) SUNY Construction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2440-new-optional-payroll-advance-payment-eligible-employeesOpinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43DiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… in need betrayed the trust of the entire school district community,” DA Rocah said. “We applaud the Office of the New … luxury handbags, private school fees for relatives, and veterinary services. The investigation was conducted by the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… LRI is a not-for-profit special education provider located in Rochester that serves students in Monroe and Wayne counties. LRI is authorized by SED to … 2020–2021 school year, LRI served 195 preschool children in the SED preschool cost-based programs. The counties that …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualSchool of Professional Studies – Procurement Card and Travel Card Purchases
… Purpose To determine if the City University of New York (CUNY) School of Professional Studies complied with the pertinent New York State and CUNY purchasing guidelines applicable to … through March 28, 2014. Background The City University of New York School of Professional Studies (CUNY SPS or SPS) was …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesNY-Sun Incentive Program
… commitment of $1 billion to stimulate the marketplace for solar energy in New York. NY-Sun aims to add more than three … to installers based on the size of the solar energy installation. As a means to managing incentives, the … through initial design reviews and field inspections upon project completion. Key Findings In general, the Authority’s …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programProcessing of Paper Tax Returns
… whether the deliverables of the contract with New York State Industries for the Disabled (NYSID)/SourceHOV were met … The Department is responsible for processing the State's approximately 10.9 million income tax returns. About … (20 percent) of all personal income tax returns in the State are submitted as paper returns. In compliance with …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsDiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… New York State Comptroller Thomas P. DiNapoli today announced … Titarchuk as Interim Chief Investment Officer of the New York State Common Retirement Fund. The Fund’s current CIO … help grow the Fund and protect the retirement security of New York’s more than one million public employees, retirees …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundComptroller DiNapoli Releases Municipal Audits
… or kept up to date by highway department personnel. In addition, town officials were only able to account for … The legislature failed to address extended vacancies in key financial positions and address deficiencies identified in previous audits. In addition, county officials filed the …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Tax Collections Exceeded Estimates for SFY 2025-26
… plan, according to the March State Cash Report released today by New York State Comptroller Thomas P. DiNapoli. Tax … Income Tax (PIT) receipts largely reflecting financial market growth in 2025. “The state’s tax collections exhibited … billion, a decrease of $738.2 million (1.3%) from the opening balance. Major actions taken by DOB at the end of the …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-state-tax-collections-exceeded-estimates-sfy-2025-26DiNapoli: Local Sales Tax Collections Total $18.2 Billion Through September 2025, Up Over 4.3% Over Prior Year
… January to September 2025 include: Each of the 10 regions in the state, including New York City, had a year-over-year increase in collections. New York City’s sales tax collections totaled … while aggregate collections for the counties and cities in the rest of the state grew by 3% ($258 million). Outside …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-local-sales-tax-collections-total-182-billion-through-september-2025-over-43-over-prior-yearState Agencies Bulletin No. 1775
… the PayServ procedural changes required as a result of the NYSLRS Redesign Project. Affected Employees All employees including NYSLRS Reportable Employees and New York State employees who … per IRS Publication 1586. The SSN/TIN is exchanged with NYSLRS as a part of automated system processing and is used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1775-required-updates-regarding-employees-government-issued-social-security