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Opinion 90-59
… -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow … §140: A town may not regularly plow and sand a private road belonging to a disabled individual, except in an emergency situation. … Whether a town may regularly plow and sand a private road belonging to a disabled individual …
https://www.osc.ny.gov/legal-opinions/opinion-90-59DiNapoli: 59 School Districts in Fiscal Stress
… This is a decrease from 82 districts that were listed in stress last year and 90 the year prior. This is the fourth … that were classified in “significant stress” were: Hempstead (Nassau) and Wyandanch (Suffolk). The nine … Utica (Oneida). According to a report released by DiNapoli today in conjunction with the fiscal stress scores, school …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressMaintenance and Inspection of Event Recorder Units
… City. As of February 3, 2018, Transit had 6,435 subway cars and, on an average weekday, carried about 7.7 million … speed, brake pipe pressure, and train direction. Only the cars with cabs used by train operators and conductors are … for memory capacities for ERUs is 48 hours. Model R142 cars, which comprise a significant portion of Transit’s …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsSUNY Bulletin No. SU-339
… must provide each SUNY campus with the query results for review of the ‘two-year look back’ salary and … Date fields. Enter the employee’s Date of Membership into Election Date field. Note: The same election date should be carried forward from previous row. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-339-two-year-look-back-tier-6-suny-optional-retirement-planState Comptroller DiNapoli Releases Audits
… and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up) (2018-F-25) State law outlines … of repair shops, dealers, dismantlers, and junk and salvage facilities and licensing of inspection stations. …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … as useful as they otherwise could be. State University of New York at Stony Brook: Select Financial Management … parking accounts. Metropolitan Transportation Authority - New York City Transit: Subway Wait Assessment (2019-S-62) …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsSex Offender Registration (2014-MS-2)
… forms are completed and processed when an offender is incarcerated and later released from a Department’s …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2Cincinnatus Fire District – Board Oversight (2025M-77)
… 31, 2024. We extended the audit period to March 18, 2025 to review training certificates, the adopted code of … not onsite. These assets included items such as computers, cameras and night vision goggles. Adopt: A required code of … action. The District’s response is included in Appendix B. We conducted this audit pursuant to Article V, Section 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… [read complete report – pdf] Audit Objective Did Beekmantown Fire District No. 1 (District) officials … were legal, safe and liquid. However, officials did not develop and manage a comprehensive investment program. For example, officials did not prepare monthly cash flow forecasts to estimate funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Village of Morris – Fund Balance (2017M-58)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … years, the general fund balance increased by 42 percent to $338,000, or 159 percent of actual expenditures, and the … average of 59 percent). In both the general and water funds, the contingency budget line exceeded the maximum …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58State Agencies Bulletin No. 796
… processing of the LLS payment and to provide instructions for payments not processed automatically. Affected Employees … 24, 2008 (Institution). There will be no direct deposit for this payment. Background Chapter 419 of the Laws of 2004, … State and the Public Employees Federation (PEF) provides for a Longevity Lump Sum payment of $1,250 or $2,500. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/796-april-2008-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 972
… processing of the LLS payment and to provide instructions for payments not processed automatically. Affected Employees … State and the Public Employees Federation (PEF), provides for a Longevity Lump Sum payment of $1,250 or $2,500. … 22, 2010 (Institution). There will be no direct deposit for this payment Eligibility - PEF Employees Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/972-april-2010-public-employees-federation-pef-longevity-lump-sum-paymentOpinion 93-14
… County , 235 AD 566, 258 NYS 690; see also 1988 Opns St Comp No. 88-30, p 56; 1987 Opns St Comp, No. 87-64, p 96; 1979 Opns St Comp No. 79-521, unreported; 10 Opns St Comp, 1954, p 46; …
https://www.osc.ny.gov/legal-opinions/opinion-93-14CUNY Bulletin No. CU-848
… Laborer titles. Affected Employees: CUNY employees in the title of City Laborer are affected. Background: A … provides for retroactive rate increases for employees in the title of City Laborer. Effective Dates: The retroactive rate increases for employees in the impacted titles are effective as follows: Title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-848-city-university-new-york-cuny-retroactive-rate-increasesDiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… more than $1.1 billion in college-related expenses through the program since Jan. 1. “New Yorkers should consider … in a New York 529 College Savings account today and give the gift of savings for higher education this holiday … $5,000 from their New York State taxable income. Married couples filing jointly can deduct up to $10,000 each year. …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxesDiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… officer of the St. Johnsville Volunteer Ambulance Corp. today was charged with stealing over $26,000 from the … checks to herself from St. Johnsville Volunteer Ambulance Corp. company accounts purportedly for personal and sick … found that she also forged the signature of the Ambulance Corp.’s board chairman on some of the checks. She allegedly …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000DiNapoli: Potsdam Audit Finds Missing Court Funds
… The former justice court clerk in the town of Potsdam was arrested for embezzling $117,000 … St. Lawrence County District Attorney Mary Rain’s office. In February, the former clerk – Mary Jo Guyette – was charged … County District Attorney with one count of grand larceny in the second degree, a class C felony, and one count of …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsComptroller DiNapoli Releases Municipal Audits
… the former department director entered a guilty plea in Carmel Town Court on Feb. 23, 2016 to a class A misdemeanor. …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements
… prescribing, referring, and attending (OPRA) health care providers. The audit covered the period from January 1, … are economically disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2020, … (comprising $27.4 billion in fee-for-service health care payments and $42.4 billion in managed care premium …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-claims-not-compliance-ordering-prescribingPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
To determine the extent of implementation of the recommendations in our initial audit report Purchsing Practices at the Linden Plaza MitchellLama Housing Development Report 2017N5
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-follow