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Opinion 88-43
… account, the county governing board is not obligated to replenish the sheriff's personnel account by appropriation … fund maintained by the county. This is in reply to your letter with respect to deputy sheriffs and county … the county is self-insured for workers' compensation. You ask whether, in these circumstances, an amount equal to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Northside Center for Child Development – Compliance With the Reimbursable Cost Manual
… July 1, 2012 to operate full-day Preschool Special Class (SC) and full-day Preschool Special Class in an Integrated … of documentation regarding the allocations charged to the SC and SCIS programs. We also disallowed the Child Care …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualComptroller DiNapoli Seeks to Return Millions in Unclaimed Funds Owed to Local Governments
… valued at more than $13 billion. Unclaimed Funds Owed to Local Governments by Region Region Accounts Amounts … to be claimed. I encourage local government officials to work with my office so that we can return the money as soon … as estate claims, require additional paperwork and can take more time. Account holders including individuals, …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-seeks-return-millions-unclaimed-funds-owed-local-governmentsOpinion 89-2
… SERVICES - Municipal Nursing Homes (participation in group purchasing programs) PUBLIC CONTRACTS - Contracts Not … pursuant to a group purchasing program) PUBLIC HEALTH LAW, §2803-a; GENERAL MUNICIPAL LAW, §103(8): A municipal nursing home may participate in …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Division of Housing and Community Renewal Bulletin No. DH-96
… provides for payment of performance advances on October 1, 2018 to eligible RRSU employees based on the 2018 Salary … grade on the payment effective date based on the 04/01/18 Salary Schedule are eligible for the October 2018 RRSU … used to identify employees who have not completed one (1) year of service in their grade on the payment effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-96-october-2018-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-86
… provides for payment of performance advances on October 1 to eligible RRSU employees based on the 2015 Salary … Date Check Date Administration 14 Lag 10/05/17 11/01/17 Eligibility Criteria Performance Advance Employees in … used to identify employees who have not completed one (1) year of service in their grade on the payment effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-86-october-2017-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-81
… provides for payment of performance advances on October 1 to eligible RRSU employees based on the 2015 Salary … grade on the payment effective date based on the 04/01/15 Salary Schedule are eligible for the October 2016 RRSU … used to identify employees who have not completed one (1) year of service in their grade on the payment effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-81-october-2016-district-council-37-dc-37-rent-regulationFinal Average Salary – Article 14 Benefits
… Your pension is based on your years of credited service and your final average salary … you earned during any 36 consecutive months of service when your earnings were highest. This is usually the last … if the FAS is based on the 36 months immediately preceding retirement. The following types of payments …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryFar Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… State Comptroller Thomas P. DiNapoli and Queens District Attorney Richard A. Brown today announced that a … Comptroller Thomas P. DiNapoli said. "I thank District Attorney Brown for this fourth and final guilty plea in the …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsLGAC - Code of Ethics
Code of Ethics adopted by the New York Local Government Assistance Corporation (“LGAC”).
https://www.osc.ny.gov/files/debt/pdf/lgac-code-of-ethics.pdfTown of Hampton – Justice Court Operations (2013M-305)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial activity for the period January 1, 2012 through … and bail records to determine if there are additional payments held. Remit all unidentified moneys to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305DiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… Lisa Stone, the former treasurer of Pulteney Fire District No. 2 was … herself extra paychecks because no one else was checking the books,” DiNapoli said. “The ultimate safety net for all … and balances. I thank Steuben County District Attorney Brooks Baker and the Steuben County Sheriff’s Office for …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… totaling $2 million that included vehicle and equipment parts and solvents, reimbursements to officials and employees … approved 47 disbursements totaling $9,769 for vehicle parts that were not compatible with any Town vehicles or … disbursements totaling $23,817 for solvents. Some of the parts are only compatible with snowmobiles, all-terrain and …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementDiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… open bank branches that provide financial services to communities that show a real need for retail banking … Development Districts help expand banking services to the communities that need it the most. Having access to a bank … Westchester and a mobile branch that serves 23 assisted living facilities. With a community-focused approach to …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesHunter-Tannersville Central School District – Financial Condition (2013M-376)
… Purpose of Audit The purpose of our audit was to assess the School District’s financial … is located in Greene County and is governed by the Board of Education, which comprises five elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376State Comptroller DiNapoli Releases State Audits and Examinations
… are still needed. State Education Department (SED): Spotted Zebra Learning Center, Inc., Compliance with the … Cost Manual (2016-S-81) During the 2013-14 school year, Spotted Zebra provided three SED-funded, rate-based preschool … counties. For the three years ended June 30, 2014, Spotted Zebra reported over $2.5 million in reimbursable …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up) (2020-F-6)
To follow up on the actions taken by officials of the Department of Motor Vehicles to implement the recommendations contained in our audit report, Enforcement of Article 19-A of the Vehicle and Traffic Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f6.pdfAllegany-Limestone Central School District - Financial Management (2018M-129)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund reserve balances to reasonable levels in accordance with applicable statutes. 1 With the exception …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Oversight of Pupil Transportation Services (Follow-Up)
… Approximately 2.3 million children are transported to school daily across the State, with one third riding School District-owned buses, one third riding contracted … establish training and safety technique requirements for school bus drivers and school bus safety training instructors …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followCustodial Service Contract Procurement and Oversight (2020-N-8)
To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, while maintaining the quality of service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n8.pdf