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Opinion 92-57
… the Village and the Department of Correctional Services (DOCS) had entered into a series of contracts for the supply … no provision imposing a late charge and according to DOCS, the village, historically, never sought to exact any … bill not paid by the due date as specified on the bill. DOCS has informed you that the Comptroller's rules and …
https://www.osc.ny.gov/legal-opinions/opinion-92-57DiNapoli: MTA Capital Funding Gap May Exceed $12 Billion
… transit assets (e.g. bridges, tunnels, commuter rail cars, subway cars, signals and stations) to determine their … projects, such as future phases of the Second Avenue Subway. Funding the capital program has been an ongoing … estimates that debt service could reach $4.4 billion by 2025 if the MTA borrows to fill the funding gap for the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-mta-capital-funding-gap-may-exceed-12-billionFormer Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… in fire department checks to his chiropractic and another business to support his opulent lifestyle. Luckily, our $5.7 … expenses of 211 Medical and N.A.S. to the PFD’s debit card. MELIN embezzled more than $1.1 million by writing more …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisVII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… Section (Budgets) that the money has been received in the bank, the corresponding SFS transaction will be reviewed for accuracy and completeness. … must be posted to avoid reconciliation issues between the bank and the State’s fund accounting. In addition, STIP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-reviewCUNY Bulletin No. CU-115
… Purpose To explain the automatic processing of increments and provide … Increment code is 0020 and the employee's salary rate is not already at the First Additional Step on the schedule. … in the appropriate fields. Any miscellaneous earnings that have earning dates overlapping 07/01/2001 that are processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-115-july-1-2001-cuny-increment-paymentsIX.6.B OSC Draw Procedures – IX. Federal Grants
… basis, the SFS runs an interface process that collects all of the day’s expenditures associated with federal projects … transactions in the Project Costing module. Upon payment date, expenditures collected against an award linked to a customer contract with a status of “ACTIVE” will generate bills within the SFS. Once these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresState Comptroller DiNapoli Releases Municipal & School Audits
… records and reports. Town of Greig – Long-Term Planning (Lewis County) The board did not establish long-term financial and capital plans or fund balance and reserve policies. Therefore, the board lacks … addition, the budget includes revenue estimates for income tax surcharge, sales and use tax as well as city and state …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Fiscal Stress Remains Low in Villages
… which predominantly have a fiscal year ending on May 31. For 2014, three villages have been classified as in … grapple with the same financial pressures as our larger municipalities,” said DiNapoli. “By continuing to focus on sensible budgeting and long-term planning, local village officials can …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fiscal-stress-remains-low-villagesPost-Retirement Death Benefit – New Career Plan for ERS Tier 2 Members
New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i PostRetirement Death Benefit
https://www.osc.ny.gov/retirement/publications/1509/post-retirement-death-benefitThe Transportation and Warehousing Sector in New York City
… . 35 New York City Economic Development Corporation, FreightNYC: Goods for the Good of the City , …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityUpstate Transportation Authorities Suffer Revenue Plunge
… by disrupting operations, decreasing ridership, and severely reducing revenues; however, these authorities … pandemic deficits. If ridership continues to languish and does not return to pre-pandemic levels, the authorities … Regional Transportation Authority (RGRTA) and the Niagara Frontier Transportation Authority (NFTA) …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeOpinion 88-68
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING … -- Planning Boards (authority of individual member to vote on matter of personal interest) CONFLICTS OF INTEREST -- … planning board is disqualified from considering and voting on matters concerning a proposed subdivision development. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 89-3
… the same terms and conditions as the State contract. If material changes are made from the State contract's terms and … specifications, have concluded that a variance which is material or substantial may not be waived, so that all … Law, §104 under these circumstances. A variance is material or substantial when it would impair the interests of …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Sochi Olympics Follow-up Letter
etter to corporations that failed to respond to earlier request that they use their influence to ensure the protection of human rights.
https://www.osc.ny.gov/files/press/pdf/sochi-olympics-follow-up-letter.pdfFinancial Reports
… Annual Comprehensive Financial Report 2025 Annual Comprehensive Financial Report 2024 Annual … and supplementary details for NYSLRS such as the Annual Comprehensive Financial Report and the annual Actuarial Assumptions Report …
https://www.osc.ny.gov/retirement/resources/financial-reportsCoordinated Plan For ERS Tier 3 and 4 Members – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1522Divorce and Your Benefits – Divorce and Your Benefits
… are considered marital property and may be divided when a marriage ends Overview …
https://www.osc.ny.gov/retirement/members/divorceState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Amityville Union Free School District , Chester Union Free School District , Hamilton Central School District , Hawthorne Cedar Knolls Union Free School … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsWestchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… New York State Comptroller Thomas P. DiNapoli, Geoffrey S. Berman, the … by using a fictitious company," said New York State Comptroller Thomas P. DiNapoli. "Thanks to my ongoing … which carries a maximum sentence of five years in prison; one count of mail fraud, which carries a maximum …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… James announced that Bridget Brown, the former treasurer of the Essex County Agricultural Society and former Willsboro … society and the town. “Bridget Brown exploited the trust of her community and used her two positions to enrich herself … case — holding Bridget Brown accountable for her betrayal of the public trust when she used her position as tax …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearly