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Opinion 94-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and … to the provision of emergency and general ambulance service by emergency rescue and first aid squads of municipal …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Machias Fire District – Financial Operations (2026M-14)
Did the Machias Fire District District Board of Fire Commissioners Board and Treasurer properly manage the Districts financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… to ensure that all collections were accurately accounted for and to promptly identify discrepancies. The Justices also …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149DiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… a state retiree under the age of 65 at the time, without a waiver, Sciacca was not allowed to earn more than $30,000 … investigation revealed that while Sciacca had a lawful waiver from Sept. 1, 2005 through June 30, 2011, he did not have a lawful waiver for the next eight years. However, he continued to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doubleOversight of Kendra’s Law (Follow-Up)
… to ensure that individuals with severe mental illness and a history of hospitalizations or violence participate in … subway train by a man with a history of mental illness and hospitalization. The Law took effect in November 1999 and … In January 2022 an incident occurred in which a woman, Michelle Go, was similarly pushed to her death in front of a …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followCUNY Bulletin No. CU-696
… for processing the CUNY Health Benefits Buy-Out Waiver Program. Affected Employees Eligible CUNY employees … Benefits Buy-Out Waiver Program is authorized under IRC Section 125 and administered under the Medical Spending … Buy-Out Payment to employees appearing on this list, University Payroll must submit the following information on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-696-city-university-new-york-cuny-health-benefits-buy-outMedicaid Claims Processing Activity October 1, 2008 Through March 31, 2009 (Follow-Up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial audit report, Medicaid Claims Processing … given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/medicaid-claims-processing-activity-october-1-2008-through-march-31-2009-followDiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village
… Clerk/Treasurer of the Village of Norwood, pleaded guilty to grand larceny in the second degree for stealing $73,725 … the funds between 2018 and 2022 by writing village checks to herself. Her theft was initially uncovered by the village … Since taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-villageSUNY Bulletin No. SU-303
… Purpose The purpose of this bulletin is to provide agency instructions for processing the Downstate … Location Stipend should be processed in Administration Pay Period 1L, paychecks dated 04/28/2021. Eligibility … The Downstate Location Stipend is pensionable but is not included in the calculation of overtime. Tax Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-303-suny-downstate-location-stipend-gsnu-employees-representedDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… budgets statewide more than tripled to 1.6 million votes cast amid the COVID-19 lockdown for the 2020-21 school … from 2019-20 to 2020-21, the overall percentage of votes in support of the budget did decrease modestly — with … support. DiNapoli’s report also found that the number of votes cast for Western New York’s budgets grew fastest, …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownNew NY Broadband Program (Follow-Up)
… recommendations included in our initial audit report, New NY Broadband Program (Report 2020-S-19 ). About the Program … unavailable or too costly for many New Yorkers. The New NY Broadband Program (Program)—launched in 2015 and managed … recommendations included in our initial audit report New NY Broadband Program Report 2020S19 …
https://www.osc.ny.gov/state-agencies/audits/2024/09/25/new-ny-broadband-program-followXIX.4 Suballocations – XIX. Project Costing (PCIP)
Currently a suballocation is used when an owning agency for a given project has the need to have assistances from other state agencies to support their efforts on the activities of the overall project as well as the need for sharing the funding of the project
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix4-suballocationsAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023 (2024-M-1)
To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program for the 3 State Fiscal Years ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m1.pdfAssessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020 (2021-M-1)
To ascertain the total expenses that the Workers’ Compensation Board incurred in administering the Workers’ Compensation Program for the three State Fiscal Years ended March 31, 2020.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21m1.pdfState Agencies Bulletin No. 1990
… No. 1990.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … overtime rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate … Eligibility Criteria Employees who work at OPWDD and have overtime earnings effective 11:00 pm on 12/01/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1990-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1991
State Agencies Bulletin No 1991
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1991-pilot-program-establishing-temporary-overtime-rate-employees-certainHealth, Safety, and Accessibility in District 75 Schools (2019-N-7) 180-Day Response
To determine whether the New York City Department of Education is providing a safe and healthy environment that is Americans with Disabilities Act compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7-response.pdfLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… Manual). The audit covered expenses reported on LRI’s CFRs for the 2 fiscal years ended June 30, 2021. About the Program LRI is a not-for-profit special education provider located in Rochester … the ages of 3 and 5 years. For the purposes of this report, these programs are referred to as SED preschool …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1988
… of a pilot program establishing temporary overtime rates for employees in certain titles represented by C82 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainVillage of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… [read complete report – pdf] Audit Objective Did the Village of Coxsackie (Village) Treasurer (Treasurer) maintain and provide the Village Board (Board) with complete, accurate and timely … Did the Village of Coxsackie Village Treasurer Treasurer maintain and provide …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119