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Comptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… Attorney General Underwood also announced the company's civil settlement agreement resolving a qui tam action … will pay over $3.2 million in criminal restitution and civil damages. "Bottini Fuel systematically defrauded private … Government Accountability. The Attorney General's civil case was led by Assistant Attorney General Justin Wagner, …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actOpinion 88-61
… REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (use of certificate of mailing to prove timeliness of) REAL PROPERTY … the burden of proving timely payment by producing a certificate of mailing of the U.S. Postal Service which is … the payment of taxes without penalty. You ask whether a certificate of mailing of the U.S. Postal Service postmarked …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 99-2
… to competitive bidding) GENERAL MUNICIPAL LAW, §§101, 103, 104-b: The competitive bidding requirements of General … and procedures adopted pursuant to General Municipal Law, §104-b. Section 104-b requires political subdivisions to adopt internal …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 2001-8
… in the opinion. FIRE DISTRICTS -- Establishment (within area of former fire protection district) -- Taxes (setting of … (simultaneous establishment of fire district within area of dissolved fire protection district) TOWN LAW §§170, … and instead establish a fire district to serve the same area previously served by the fire protection district. If …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8English Language Learners Programs
… English-proficient peers, as demonstrated through lower test scores and lower graduation rates. 1 Ensuring that …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsImplementation of the Dignity for All Students Act
… took effect on July 1, 2012 with the goal of providing public elementary and secondary school students in New York … OORS is the system of record for all incidents in schools (e.g., disciplinary, building conditions, accidents) … [NYCRR§100.2]). Key Findings We found that DOE could do more to fully comply with DASA. For example: DOE does not …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actState Agencies Bulletin No. 1921
… is to inform agencies of OSC’s automatic processing of the new Pre-Shift Briefing calculation and the retroactive … implements the 2015-2019 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc (PBA), provides for the change in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingState Agencies Bulletin No. 1429
… agency instructions for processing the 2015 CSEA ISU Uniform Maintenance Allowance and 2015 CSEA ISU Work-Related … Relations (GOER) memorandum dated 10/14/15 provide for a Uniform Maintenance Allowance and Work-Related Clothing … respectively. Effective Date(s) The 2015 CSEA ISU Uniform Maintenance Allowance and 2015 CSEA ISU Work-Related …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1429-2015-uniform-maintenance-allowance-and-2015-work-related-clothingDivision of Housing and Community Renewal Bulletin No. DH-47
… Purpose To explain OSC’s automatic processing and to provide instructions for agency processing. Affected … To explain OSCs automatic processing and to provide instructions for agency processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-47-2010-salary-increases-employees-rent-regulationState Comptroller DiNapoli Releases Audits
… following audits have been issued. New York State Dental Insurance Program – EmblemHealth Plan, Inc. – Overpayments for Services Requiring Coordination of Benefits (2022-S-27) … Year ended March 31, 2023 totaled $25.5 million. New York Racing Association – Purchasing and Procurement Practices …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… The city’s most recent Annual Financial Report (AFR) was submitted to the Office of the State Comptroller (OSC) for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsDivision of Housing and Community Renewal Bulletin No. DH-62
… not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit – BU67 who meet the … Eligibility Criteria Performance Advance Employees in graded positions (Grade 001-032) and NS positions (Grade … for a performance advance provided the employee: Is in a BU67 position on the payment effective date; and Has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-62-october-2013-district-council-37-dc37-performanceOverview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and … System (PFRS): Section 383-e of the RSSL provides a new 20-year plan, which is optional for Tier 5 members and Tier 6 … July 1, 2025 will automatically be enrolled in the new 20-year plan. Rev. 12/25 …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewFinancial Data: What is the general schedule/cycle of data availability?
… Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… Updated and expanded CMIA regulations were promulgated effective June 24, 2002 which: … in a single transaction, such as a deposit into a State bank account. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsAccounts Payable Advisory No. 50
… Subject: Obtaining early payment discounts from vendors. Reference: Guide to … 5.F – Selecting the Appropriate Payment Terms Guidance: An early payment discount is an incentive (in the form of a … on selecting the appropriate payment terms to maximize early payment discounts, please refer to the GFO, Chapter …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsIrvington Union Free School District – Fixed Assets (2022M-89)
… did not properly monitor and account for 63 percent of the 105 fixed assets reviewed that cost $595,118. This can … a physical inventory in 2018. Specifically, we found: Of the 80 assets tested, District officials were unable to verify that seven assets were in the District’s possession. These items included a desk, oven, stove, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… to the network and managed user accounts and permissions in financial and student information applications. Key … network or properly manage user accounts and permissions in financial and student information applications. As a … could be inappropriately altered, accessed, or used. In addition to sensitive control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andNewfane Central School District – Financial Management (2020M-88)
Determine whether the Newfane Central School Districts District Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Remsen Central School District – Fund Balance and Reserves (2015M-306)
… Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306