Search
New York State Comptroller DiNapoli and District Attorney Kindlon: Siblings Indicted for Stealing State Rent-Relief Funds
… on a sealed indictment for allegedly stealing $90,000 in Emergency Rental Assistance Program (ERAP) funds to which … and Shaleen Mahtani, 56, of Paramus, N.J., were arraigned in front of the Honorable Andra Ackerman in Albany County Court on an indictment charging them with …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-and-district-attorney-kindlon-siblings-indicted-stealing-stateCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… [read complete report – pdf] Audit Objective Did the Center Moriches Fire District (District) Board of Commissioners (Board) obtain an annual audit of the District’s records and ensure that the Treasurer filed the required Annual Financial Report … Did the Center Moriches Fire District District Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113State Agencies Bulletin No. 1033
… processing and to provide instructions to agencies for processing transactions not processed automatically. … Unit 68 Background GOER memorandum dated 10/29/10 provides for Uniform Cleaning and Maintenance Allowance payments to … Effective Date(s) Payments will be made in separate checks for the Uniform and Clothing Allowances dated 12/2/10 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1033-2010-uniform-cleaning-and-maintenance-allowance-lifeguardsState Agencies Bulletin No. 961
… constitutional requirements, only applies to new members of TRS who first join on or after January 1, 2010. Some of the significant changes impacting Tier 5 members include, but are not limited to: Employee contributions of 3.5% of pay for all years of service Ten year credited …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/961-new-tier-5-benefit-structure-new-york-state-teachers-retirement-systemOpinion 94-18
… This opinion represents the views of the Office of the State Comptroller at the time … for nominal consideration. You ask whether it is necessary for the members of a village volunteer fire department to … established by special act of the State Legislature for the purpose of receiving foreign fire insurance tax …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Cathedral Parkway Towers (Manhattan), Findlay House (Bronx), and Jamie Towers (Bronx). The objective of our initial audit, issued in June …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followOpinion 90-13
… through the change order, you object to a "10% supervision fee" which DOT informs you must be paid to the State. You have asked that the supervision fee be waived. While we are unaware of any specific statutory mandate of a 10% supervision fee applicable to this situation, it appears that section …
https://www.osc.ny.gov/legal-opinions/opinion-90-13DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… and four as “susceptible to fiscal stress.” The Village of Island Park (Nassau County), the Village of Saugerties (Ulster County) and the Village of Cambridge (Washington County) were classified in …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesOversight of Water Supply Emergency Plans (Follow-Up)
… as of February 2025, of the five recommendations included in our initial audit report, Oversight of Water Supply … New Yorkers receive water from public water supply systems in New York State. The State Public Health Law (Law) requires … Plan (ERP) and a Vulnerability Analysis Assessment (VA). In the VA, Water Systems identify any vulnerabilities that …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followOpinion 89-44
… Pursuant to statute, an acting village justice "shall serve when requested by the village justice or in the absence or inability of the village justice to serve" (Village Law, §3-301[2][a]). It is not uncommon for an … encounter extended periods of time when he or she does not serve. Village Law, §4-410 sets forth the reporting …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 88-37
… 21.00(a), 28.00(a): The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of capital notes only when the vehicle is purchased to replace a similar vehicle which was in service for a year or more. Prior …
https://www.osc.ny.gov/legal-opinions/opinion-88-37State Agencies Bulletin No. 1169
… alien employees. OSC Actions OSC will create a file of employees with taxable wages at the end of each quarter and compare that information with Social … in file (never issued to anyone) Name does not match; Date of Birth and gender code not checked Other SSN Deceased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1169-verification-employee-social-security-numbers-and-namesContract Advisory No. 4
… Corrective Action for Contract Transactions Created in the Statewide Financial System with Invalid Business Unit … but only certain of those combinations are valid for use in creating contracts. New contracts (Amendment Sequence “0”) created in the SFS must use a Business Unit/Department ID combination …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideDiNapoli: New York Jobs Top 9 Million, New Statewide High
… highest employment level ever of more than 9 million jobs in 2014, after adding 538,000 jobs since 2009, according to a … Comptroller Thomas P. DiNapoli. The overall job growth in 2014 alone was 143,000 – the strongest growth since 2000 – … Mohawk Valley and the Southern Tier saw the biggest drops in employment. “Six years after the Great Recession, growth …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highOpinion 92-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … A school district may not transfer the unexpended balance of an insurance reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 95-31
… AND EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary increases) POLICE AND POLICE PROTECTION -- Police Chief (compensation of incoming …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 98-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … a volunteer firefighter who is a member of a fire company in a bordering area, is liable for Volunteer Firefighters' … of an individual who is a member of a fire company in a bordering area, is responsible for Volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-98-24CUNY Bulletin No. CU-851
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) 2024 Uniform Allowance Payment for Nursing … eligibility criteria are affected. Background: Section 12 of the 2017-2022 White Collar Agreement, as extended by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-851-cuny-2025-uniform-allowance-payment-nursing-titlesOpinion 95-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … The proper assessment roll to be used for the apportionment required by section 1908 of the Education …
https://www.osc.ny.gov/legal-opinions/opinion-95-16State Agencies Bulletin No. 1211
… automatic processing and to provide agency instructions for payments not processed automatically. Affected Employees … approved Leave of Absence on the eligibility date, except for those on Military Stipend, are eligible for the payment, provided the employees returns to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1211-2012-uniform-cleaning-and-maintenance-allowance-payment-certain