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Opinion 99-1
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement … assets be held in trust); (provision of death benefits to volunteer firefighters who have not earned a nonforfeitable … Whether the assets of a service award program for volunteer firefighters must be held in trust …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Village of Hempstead -- Budget Review (B7-15-7)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s preliminary budget for the 2015-16 fiscal … Village of Hempstead Budget Review B7157 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7DiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… The state’s Office for People with Developmental Disabilities’ Finger Lakes … Service Office (DDSO) skirted state procurement laws for more than 1,400 purchases worth more than $1 million, … advantage in obtaining the state’s business and overpaid for hundreds of household items, according to an audit …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyComptroller DiNapoli Releases School Audits
… his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District , George Junior Republic Union Free School District and the Otsego Northern Catskills Board … spent appropriately and effectively.” East Islip Union Free School District – Financial Condition (Suffolk County) …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsDiNapoli: State's Tuition Assistance Program Not Keeping Up With Inflation, Tuition Costs
… P. DiNapoli finds that New York’s Tuition Assistance Program (TAP), the state’s primary need-based grant program for college students, has not kept pace with … Thomas P DiNapoli finds that New Yorks Tuition Assistance Program TAP the states primary needbased grant program for …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-states-tuition-assistance-program-not-keeping-inflation-tuition-costsSpecial Disability Benefits – Special 20- and 25-Year Plans
… Your application(s) must be submitted while you are in service or within five years of your discontinuance from … claim heart disease, you must file your application while in service. …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsTown of New Berlin – Ambulance Company Loan (2013M-22)
… for 2013 are $1.86 million, financed primarily by real property taxes and sales tax. Key Finding The Board … informed by the United States Department of Housing and Urban Development (HUD) that program income held in certain …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Maximus, Inc.
… during the period December 1, 2012 through November 30, 2014 through a Restructuring Action Plan (RAP) under … million during the period December 1 2012 through November 30 2014 through a Restructuring Action Plan RAP under contrac …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: CDTA Overtime Expenses and Ridership Growing
… 20 percent of the authority’s total employee compensation in the 2015 fiscal year, more than twice the proportion of … regional transit agencies, amid steady ridership growth in recent years, according to a report released today by … and educational institutions,” DiNapoli said. “After a dip in 2010, the authority’s total ridership has been increasing. …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingState Agencies Bulletin No. 1909
… Purpose The purpose of this bulletin is to inform agencies of OSC’s … by NYSCOPBA are affected. Background Chapter 24 of the Laws of 2019 which implements the negotiated 2016–2023 agreement between New York State and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … for valid district purposes. Auditors discovered purchase orders were issued after goods were received and a lack of …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk generally … did not deposit and remit clerk fees and tax collections in a timely manner. In addition, the Town Board (Board) did not conduct the … deposited remitted and reported collections accurately and in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78State Comptroller DiNapoli Releases Municipal Audits
… Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (Ontario County) Town officials did not properly … distribute the 2023 and 2024 Foreign Fire Insurance tax proceeds in accordance with state law and relevant case …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits
… and Local Employees Retirement System of her father’s passing in March 2010, today Kanas admitted to having stolen … Mr. Yudenfreund. As such, upon Mr. Yudenfreund’s passing in March 2010, his pension benefits ceased. However, …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nysOversight of Social Adult Day Care Programs (2023-S-21)
To determine whether the Department of Health (DOH) provided adequate oversight of Medicaid managed long-term care plans to ensure social adult day care program services met program standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-23s21.pdfSalary Explanation Page How-To Guide
This guide shows you how to use the Salary Explanation page in Retirement Online to complete and submit more detailed earnings information for your employees when they retire.
https://www.osc.ny.gov/files/retirement/employers/pdf/salary-explanation.pdfAccuracy of Medicaid Eligibility Determined by NY State of Health (2019-S-43) 180-Day Response
To determine whether NY State of Health (NYSOH, New York’s online health plan marketplace) properly sent accurate, complete, and timely Medicaid eligibility and enrollment information to the Medicaid ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s43-response.pdfTown of Stony Creek – Supervisor's Records and Reports (2022M-32)
Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/stony-creek-2022-32.pdfKids Unlimited, PT, OT & SLP, PLLC - Compliance With the Reimbursable Cost Manual (2020-S-33) 180-Day Response
To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s33-response.pdf