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Opinion 91-59
… p 429). We also recommend that the Association contact the New York State Insurance Department with respect to whether … otherwise complies with the applicable provisions of the New York State Insurance Law (see Insurance Law, §4522[a][3]; … any proposed program with appropriate officials in the New York State Insurance Department. December 10, 1991 Dennis …
https://www.osc.ny.gov/legal-opinions/opinion-91-59DiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… thefts were discovered through their joint investigation. “For decades, the residents of Pharsalia trusted Dennis Brown … over $240,000,” DiNapoli said. “We have no tolerance for abuse of the public’s trust and today Dennis Brown faces consequences for his crimes. My thanks to the New York State Police and to …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000Fare Revenue Considerations for the Metropolitan Transportation Authority
… services to the New York region, faced difficulties in closing its projected budget gaps. These gaps were … billion annually once federal pandemic relief is exhausted in 2025, in addition to $401 million in known budget risks, and other … services to the New York region faced difficulties in closing its projected budget gaps …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityState Agencies Bulletin No. 2066
… not processed automatically. Affected Employees Employees in the Security Supervisors Unit (SSPU BU61 and BU91) and who … Supervisor Command Py, Earnings Code CCP) will be paid in paychecks dated 11/09/2022 (Administration Pay Period 15L) … Process Employees terminated from employment pursuant to a disciplinary termination are ineligible to receive payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2066-april-2019-2020-2021-and-2022-retroactive-changes-command-pay-eligibleState Agencies Bulletin No. 2147
… Federation (PEF), provides for a retroactive increase in Location Pay for employees located Downstate who are … receiving Earnings Code LOC and employees located in the counties of Dutchess, Putnam or Orange currently … to Location pay and Location Mid-Hudson Pay will be paid in paychecks dated 08/30/2023 (Administration Pay Period 10L) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2147-april-2023-retroactive-increases-location-pay-and-location-mid-hudsonState Agencies Bulletin No. 2146
… to Location Pay and Location Mid-Hudson Pay will be paid in paychecks dated 08/30/2023 (Administration Pay Period 10L) … the Additional Pay page using the effective dates listed in the chart above for the April 2023 increases for all employees in Bargaining Units 06, 18, 46, 66, 78, 79 receiving Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2146-april-2023-retroactive-increases-location-pay-and-location-mid-hudsonCity of Little Falls – Financial Condition (2021M-54)
… - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and officials … Determine whether the City of Little Falls City Common Council Council and officials …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… over BOCES’ network and financial system were adequate to safeguard information. Key Findings BOCES officials did … IT security awareness training, assess computer usage to confirm IT assets were used for appropriate purposes or establish adequate controls to safeguard information contained in the network and …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyDiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… that greater transparency and accountability surrounding workers’rights result in stronger, more sustainable companies … in a Bangladesh factory collapse one year ago to spur global action on these supply chain issues. We will continue … 5,000 dollar stores in 48 states, agreed to have its global suppliers report on their ability to meet …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightDiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… access to these terminals. For example: The GWBBS and the closest MTA subway station at 175 th Street were not fully …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actDiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… drivers accurately for tolls, according to an audit by New York State Comptroller Thomas P. DiNapoli. The audit … can mean loss of revenue to the state or aggravation for New Yorkers facing incorrect bills. I appreciate the efforts … and found 25 were undeliverable. Of those, 21 were for New York and Massachusetts plates and instead of resolving …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsReporting Member Contributions – Enhanced Reporting
… wages for Social Security purposes, subject to New York State and local income tax, credited to the member’s account … purposes. Contributions are reportable wages for New York State and local income tax purposes and for Social Security … reportable as wages for federal income tax and New York State and local income tax purposes …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsVillage of Washingtonville – Budget Review (B24-6-1)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2024-25 tentative budget were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/washingtonville-village-2024-b24-6-1.pdfEPI - Making Strides on Broadband Affordability
The COVID-19 pandemic demonstrated that having access to high-speed internet is critically important – and that access is unavailable to many low-income families, often because of cost.
https://www.osc.ny.gov/files/reports/pdf/making-strides-on-broadband-affordability.pdfNew York City’s Uneven Recovery: Mothers in the Workforce
The onset of the COVID-19 pandemic placed an outsized strain on parents as schools and child care centers closed to mitigate the spread of the virus.
https://www.osc.ny.gov/files/reports/pdf/nyc-mothers-in-the-workforce.pdfReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (2021-S-34) 180-Day Response
To determine if the Office of Temporary Disability Assistance (Office) adequately monitors and appropriately reimburses claims for homeless shelter providers, such as Rescue Mission Alliance of Syracuse.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s34-response.pdfProgress Report: The MTA Capital Security Program - January 2010
In the wake of the events of September 11, 2001, the MTA initiated intense planning efforts to determine how to best protect its customers and key assets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-19-2010.pdfBusiness Owners in New York State
While New York exceeds the nation in the share of business owners that are female and minority-owned, they are underrepresented relative to their share of the population.
https://www.osc.ny.gov/files/reports/pdf/business-owners-in-new-york-state.pdfMeasuring Employment Outcomes of Open Streets in New York City
In each year between 2020 and 2024, Manhattan had the largest share of Open Street locations, ranging from 34.9 percent in 2020 to 44.1 percent in 2023.
https://www.osc.ny.gov/files/reports/pdf/report-20-2026.pdfManagement of the Student-School Matching Algorithm (2022-N-7)
To determine whether New York City Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching algorithm used in high school admissions.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22n7.pdf