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State Agencies Bulletin No. 990
… with instructions to pay the Firearms Training and Safety Incentive Program payment. Affected Employees PS&T Unit … Agreement between the State of New York and PEF, a pilot incentive program was established for certain employees who … are eligible for a pilot Firearms Training and Safety Incentive Program payment. This pilot program shall run …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-programState Agencies Bulletin No. 845
… York State Voucher. Each agency submitting a voucher for payment for a service provided to the State by an individual … can, if followed, minimize the risk of exposure to an IRS audit and subsequent financial penalties if erroneous … not paid Other payroll taxes not withheld Interest payable on money found to be owing, and Possible penalties and civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerDiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… other state lands; and provided aid to zoos, aquaria and botanical gardens. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentOpinion 93-15
… This opinion represents the views of the Office of the State Comptroller at the time … nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to annually account to, or submit its books for audit to, the town board. You ask whether, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 91-57
… in the opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL … Whether library fund moneys of the village public library may be comingled with moneys of the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 91-19
… generally, In Re Szabo's Estate , 10 NY2d 94, 217 NYS2d 593; 62 NY Jur 2d, Gifts, §13). It is a general rule that …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 2002-7
… v County of Erie , 171 AD2d 369, 577 NYS2d 993 aff 80 NY2d 938, 591 NYS2d 131). This Office has previously noted that no …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7State Comptroller DiNapoli Releases Municipal Audits
… segregate payroll duties. Oswego County – Court and Trust Funds Auditors found the records maintained by the treasurer … and properly reported the condition of court and trust funds to the State Comptroller as prescribed by statute. … the Comptroller’s Office as abandoned property, as well as unclaimed funds from two actions totaling $20,050 that were …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 95-14
… computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless … purposes and to pay for a ceremony to dedicate a new fire house and new fire apparatus. You ask whether a volunteer … purposes, and to pay for a ceremony to dedicate a new fire house and new fire apparatus. Sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-14State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Patchogue-Medford Union Free School District – Health Insurance Buyouts (Suffolk County) … expended by nearly $1.2 million. West Hempstead Union Free School District – Nonstudent Network User Account Controls …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in poor condition, according to a … there is a great deal more work that needs to be done in New York. Local governments need this funding to continue so … needed repairs and maintenance are completed.” As of 2023, New York had 17,573 highway bridges. Local governments, …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… including pricey rooms at the Carlyle Hotel and a “team dinner” that included cocktails, according to a report … for state employees; A non-itemized $2,039 “team dinner” at Manhattan’s Docks Oyster Bar and Seafood Grill … U.S. General Services Administration and New York state dinner rates; An alleged ‘travel expense’ of $32,500 for a …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsMedicaid Program – Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services
… Purpose To determine if the owner of a Medicaid eye care provider and … inappropriately enrolled as Medicaid recipients and to determine if the provider inappropriately billed Medicaid … To determine if the owner of a Medicaid eye care provider and the owners associates inappropriately …
https://www.osc.ny.gov/state-agencies/audits/2016/03/21/medicaid-program-eye-care-provider-and-family-inappropriately-enroll-recipients-andXII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… Overview and Policies: This section informs Business Units how to process vouchers payable to vendors when the SFS is unavailable due to an emergency … This section informs Business Units how to process vouchers payable to vendors when the SFS is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergencyState Comptroller DiNapoli Releases Municipal Audits
… of Town of Chazy , Village of Freeville , Village of Silver Creek , Town of Windsor and the City of Yonkers . "In … the accrual and use of vacation and sick time. Village of Silver Creek – Capital Projects (Chautauqua County) The board … audits of Town of Chazy Village of Freeville Village of Silver Creek Town of Windsor and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… Retirement System (PFRS). NYSLRS is made up of these two systems, which pay service and disability retirement benefits … $16.2 billion in benefits. “Despite global tensions and market volatility, our state’s pension fund remains one of … ranked among the nation’s best funded retirement systems. A high funding ratio means NYSLRS has the funds …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26DiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… Tuomey, 56, and her husband, Stephen B. Tuomey, 60, today for allegedly stealing over $35,000 in pension payments. “The … I thank DA Stanzione and the New York State Police for their continued partnership in protecting the pension … state pension payments via direct deposit into a joint checking account which he shared with the defendants. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsCity of Little Falls – Budget Review (B25-3-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to complete an independent evaluation of the City’s tentative budget for 2026. Background Chapter … The purpose of our review was to complete an independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Greenburgh Central School District – Procurement (2024M-147)
… on an as needed basis. Time and materials contracts may be used by districts when the district is unable to provide … service repair and minor projects (e.g., construction, electrical and plumbing). In total, the District paid $3.8 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/greenburgh-central-school-district-procurement-2024m-147Maintenance, Inspection, and Testing of the Event Recorder System
… Purpose The objectives of our audit were to determine whether the the Long Island Rail Road (LIRR) maintains and inspects … The objectives of our audit were to determine whether the the Long Island Rail Road maintains …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-system