Search
Opinion 91-18
… serving as his or her bookkeeper or confidential secretary) GENERAL MUNICIPAL LAW, §800(3); TOWN LAW, §29(15): … if the supervisor's spouse were appointed confidential secretary or bookkeeper. The town's code of ethics, however, … of the town board on matters relating to the confidential secretary or bookkeeper. You ask whether it is still the …
https://www.osc.ny.gov/legal-opinions/opinion-91-18DiNapoli: Albany Man Pleads Guilty to Stealing More Than $230,000 From Elderly State Pensioner
… State Comptroller Thomas P. DiNapoli, Rensselaer County District Attorney Mary Pat Donnelly, and New York … caretaker scheme, Amber Diacetis, a 31-year-old Albany woman, pleaded guilty to grand larceny in the third degree … pleaded guilty to grand larceny in the third degree before Judge Jennifer G. Sober in Rensselaer County Court. His …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensionerOpinion 97-13
… may not be granted points for training unless the training is approved by the chief or board of fire commissioners. You … firefighter serving such a disciplinary suspension is prohibited from performing any duties in connection with … For this purpose, an "active volunteer firefighter" is a person who has been approved as an active member of a …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Opinion 98 - 22
… local law, may repeal the current $5,000 cap (see, gen., La Cagina v City of Schenectady , 70 AD2d 761, 416 NYS2d 873; …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 95-29
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … for dissolution of the district (Town Law, §198[12][d]; 15 Opns St Comp, 1959, p 396). If the proposition is … requirements (see, e.g., Public Authorities Law, §§2050[dd][1], 2754[2]). 2 Town Law, §198(12)(b) provides that, in …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 91-42
… membership dues, foreign fire insurance tax proceeds (see Insurance Law, §§9104, 9105) and the proceeds of fire department fund raising activities (see General Municipal Law, §204-a) belong to the fire department and not the village (see, e.g., 1991 Opns St Comp No. 91-12, p 32). Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Contribution Rates – Employer Contributions and Rates
… Contribution rates are issued by system and broken down by tier and retirement plan: Employer Contribution Rates for ERS Retirement Plans Employer Contribution Rates for PFRS Retirement Plans One of NYSLRS’ funding … Contribution rates used to calculate annual employer contributions are …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesArea #7 – Access Controls – Information Technology Governance
… IT access controls prescribe who or what computer process may have access to a specific IT resource, such as a particular software program or database. For example, access controls can be implemented to limit who can view …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsDiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… Smith, 49, was arraigned before U.S. Magistrate Judge Justin S. Anand. The charges filed in this case are merely …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… was alive and requested that his pension payments be resumed. As part of his fraud, Timothy Gritman lied about his …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityIII.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… of the small business must certify the business meets the definition of “small business” applicable to section 179-f. … to question the certification of a business as meeting the definition of small business. Businesses must support such … for the purpose. Any business determined to not meet the definition on the date of invoice must return to the paying …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityVI.2.C Budget Journal Transactions – VI. Budgets
… Control (KK) module, budget journals are used to record the budget control records based upon the enacted … Transfers and/or InterUnit Budget Transfer journals to record the attributes associated with the budgetary … Commitment Control KK module budget journals are used to record the budget control records based upon the enacted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsDiNapoli Finds Medicaid Billing Errors of Nearly $1 Billion
… care needs. For the state Fiscal Year ended March 31, 2021, New York’s Medicaid program had approximately 7.3 … claims that do not report an active provider; and Update guidelines to clarify billing requirements. Department … claims processing for the six months ended March 31, 2021 found nearly $7.4 million in improper Medicaid payments, …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-finds-medicaid-billing-errors-nearly-1-billionOversight of Water Supply Emergency Plans (Follow-Up)
… the Program The Department of Health (DOH) is responsible for overseeing the delivery of drinking water to ensure that … (CVA) in their VA, identifying vulnerabilities to terrorist attack and cyberattack, to be submitted to DOH by … 317 Water Systems that were required to submit them were current and available. However, there were several instances …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… United States, consisting of 24 institutions. More than 270,000 degree-credit students and 273,000 continuing and … ranged in dollar value from $100 and $15,000. We examined 270 refund payments totaling $1,075,874 issued to students …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountAwarding and Oversight of Statewide Interoperable Communications Grants
… of Interoperable and Emergency Communications (Office) is responsible for administering the Statewide Interoperable … (interoperable communications). The SICG program is funded by cellular communications surcharge revenue. From … the Division for reimbursement of expenses. The Division is responsible for reviewing vouchers to ensure expenses are …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsYork College – Time and Attendance Practices for Public Safety Staff
… officer, at straight pay rather than overtime rates. Video from surveillance cameras indicated that a sergeant was … overtime for hours that he did not actually work. Per the video footage, another officer (not the sergeant) actually …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffState Police Bulletin No. SP-223
… on 11/01/2021 as follows: Earnings Code: HZS Effective Date: 11/01/2021 OT Eff Date: 11/01/2021 Annual Addl Earnings: $4,734 End Date: 10/31/2022 Control-D Report After the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-223-2021-state-police-hazardous-duty-payState Police Bulletin No. SP-238
… on 11/01/2023 as follows: Earnings Code: HZS Effective Date: 11/01/2023 OT Eff Date: 11/01/2023 Annual Addl Earnings: $4,734 End Date: … the Flat Rate method. Yonkers Flat Rate Withholding is 1.95975% for Yonkers residents and 0.50% for Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-238-2023-state-police-hazardous-duty-payDebt – 2023 Financial Condition Report
… current programs with current revenues. Force future program reductions, increased taxation or additional future … Years The SFY 2023-24 Enacted Budget Five-Year Capital Program and Financing Plan projects that the State will issue … on debt outstanding and debt service. The State has since resumed counting new debt issued under the caps, but …
https://www.osc.ny.gov/reports/finance/2023-fcr/debt