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Service Retirement Benefit – Regional State Park Police Plan
… officer. The Benefit With 25 years of creditable service, your retirement benefit will equal one-half (50 percent) of your FAS. For each year of service beyond 25 years, including …
https://www.osc.ny.gov/retirement/publications/1867/service-retirement-benefitOversight of Passenger Safety
… richer lives. Services provided by OPWDD include long-term care and residential supports and services, primarily in … Developmental Disabilities Services Offices (DDSOs): Metro NY (Bronx and Manhattan), Brooklyn, Bernard M. Fineson …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… The purpose of our audit was to determine whether FFI tax money was spent in accordance with special act legislation, … Background The recipients of foreign fire insurance (FFI) money include fire departments, fire companies, benevolent …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5UCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual
… Association (UCP) of Niagara County dba Empower (Empower) on its Consolidated Fiscal Reports (CFRs) were reasonable, … special education provider located in Niagara Falls that serves students in Niagara County. Empower is an affiliate of the Cerebral Palsy Associations of New York State. Empower is authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualDiNapoli and DA Carney: Owner of Medical Transport Company Sentenced to 3 to 9 Years in Prison for Stealing $700,000 from Medicaid Program
… to partner with him not only to bring that about in this case, but hopefully to deter others who may be contemplating …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-and-da-carney-owner-medical-transport-company-sentenced-3-9-years-prison-stealing-700000Comptroller DiNapoli Calls on Major Corporations to Report on Disability Inclusion
… “We want the companies our pension fund invests in to be desirable places to work for everyone,” DiNapoli … of disability inclusion and are reporting their efforts.” In his letter , DiNapoli urged the companies to register and … inclusion is a financial benefit. A recent report from Accenture, AAPD and Disability:IN, “Getting to Equal: …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-calls-major-corporations-report-disability-inclusionFrankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
Determine whether Frankfort-Schuyler Central School District (District) officials maintained appropriate information technology (IT) asset inventory records and established adequate controls over network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/frankfort-schuyler-central-school-district-2002-151.pdfMedicaid Program: Provider Compliance With the Electronic Visit Verification Program (2022-S-31)
To determine whether Medicaid made payments for personal care and home health care services that were not supported by required electronic visit verification records.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s31.pdfCity of Amsterdam – Recreation Department (2023M-29)
… program were $12,014; only $5,213 was collected, resulting in a projected revenue shortage of $6,801 for the summer … maintain any support for the number of beverages sold . In addition, cash from the sales was periodically placed in a vehicle’s glove compartment until it was brought to the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Opinion 88-67
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) … that it is not contemplated that the partner or the law firm would be retained as an independent contractor, but …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 89-60
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Building Inspector … business of performing home inspections) GENERAL MUNICIPAL LAW, §§801, 805-a(1)(b), (c): Although a building inspector …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Comptroller DiNapoli and A.G. Underwood Announce Guilty Plea of Queens Pharmacy Owner for $1.5 Million Medicaid Fraud Scheme
… State Comptroller Thomas P. DiNapoli and Attorney General Barbara Underwood announced today that Arkady Goldin, 40, of … before re-locating to its current location in Lynbrook, NY — entered felony guilty pleas in Supreme Court, Queens … cancer prescriptions from NUMC to Value, Goldin paid the hospital employee a monthly cash referral fee and provided …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-ag-underwood-announce-guilty-plea-queens-pharmacy-owner-15-million-medicaidWest Buffalo Charter School - Payroll (2018M-72)
… initiate corrective action. … West Buffalo Charter School Payroll 2018M72 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Becoming Eligible for a Benefit – Police and Fire Plan
… at age 63. The amount of your vested benefit is based on your service, age at retirement and the salary you earned …
https://www.osc.ny.gov/retirement/publications/1512/becoming-eligible-benefitBecoming Eligible for a Benefit – New Career Plan
… at age 63. The amount of your vested benefit is based on your service, age at retirement and the salary you earned …
https://www.osc.ny.gov/retirement/publications/1515/becoming-eligible-benefitBecoming Eligible for a Benefit – Non-Contributory Plan with Guaranteed Benefits
… at age 63. The amount of your vested benefit is based on your service, age at retirement and the salary you earned …
https://www.osc.ny.gov/retirement/publications/1513/becoming-eligible-benefitCheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… process and procedures over compensation-related payments for the period July 1, 2014 through February 22, 2016. … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.1 … policy. The Board did not formally adopt its approval for the administrators’ salary payments and benefits such as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… in non-mandated fringe benefits expenses (e.g., pension, health insurance) that were not proportionately similar between …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Positive … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … June 30, 2019. About the Program Positive Beginnings is a New York City-based proprietary organization approved by …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualOpinion 2004-7
… tax only if expressly delegated to it by the Legislature (NY Const, art. XVI, 1; see, e.g., City of New York v State of … v City of New York , 43 NY2d 253, 401 NYS2d 173; see also NY Const, article IX, §2[c][8]; Municipal Home Rule Law …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7