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Opinion 99-1
… nonforfeitable right to a service award) GENERAL MUNICIPAL LAW, §§217(j), 218(e), 219(f): (1) The assets of a service … award program may provide death benefits only in the case of an active volunteer firefighter who has a … of the General Municipal Law provides, in effect, that defined contribution service award programs "shall" provide …
https://www.osc.ny.gov/legal-opinions/opinion-99-1State Agencies Bulletin No. 572
… , TF6 , TF7 , TF8 , and TF9 ) may be directed to Claudette Mink at (518) 474-4775. Military Stipend Earn Codes ( MSP & …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… town clerk/tax collector, was sentenced to serve five years probation and ordered to pay full restitution of nearly … organization promptly. Ms. Brown stole from the public for years without remorse and now has to face the consequences of … town clerktax collector was sentenced to serve five years probation …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionDiNapoli: 14 School Districts Designated in Fiscal Stress
… stress category has fallen considerably over the past three years. This year there was a particularly steep drop … monitoring system, which excludes New York City and the “Big Four” City School Districts of Buffalo, Rochester, … by school districts (excluding New York City and the Big Four) increased from $13.8 billion in SY 2020-21 to $15 …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stressXI.6.B Quick Contracting – Construction – XI. Procurement and Contract Management
… To participate in the Office of the State Comptroller’s (OSC) Quick Contracting Program … and established policies The specifications were written to solicit and encourage competition. The agency uses the … To participate in the Office of the State Comptrollers OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6b-quick-contracting-constructionState Comptroller DiNapoli and Orange County District Attorney Hoovler Announce Guilty Plea in Bethel Tax Collector Pension Fraud Case
… Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler today announced that former Town of Bethel … and arrested the defendant,” said District Attorney David M. Hoovler. “Thefts of public monies are always … The case is being prosecuted by District Attorney David Hoovler and Assistants District Attorney Peter …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-and-orange-county-district-attorney-hoovler-announce-guilty-plea-bethelXII.6.O Paying Retainage – XII. Expenditures
… This section provides Business Units with instructions on recording and paying retainage against applicable … the retainage (negative amount). Processing both lines on the payment voucher establishes the retainage against the … from capital project payment(s). For more information on account codes, please see Chapter IV, Section 4.A - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… to earmark $15 million each in 2019-2020 and 2021-2022 to reduce or eliminate this Unmet Need. DiNapoli’s audit found …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsCUNY Bulletin No. CU-703
… OSC Actions OSC has activated General Deduction Codes 634 (NYT Arrears Before Tax) and 647 (NYT Prior Service After Tax) in PayServ. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-yorkDiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… Sciacca, a retired Westchester County Police Officer, for allegedly swindling the New York State and Local … I thank District Attorney Clegg and the State Police for partnering with my office in our work to protect the … of the New York State and Local Retirement System for its members and beneficiaries.” “I applaud the dedication …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemCity of Long Beach – Budget Review (B20-7-3)
… [read complete report - pdf] Purpose of Budget Review Determine whether the …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3DiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… State Education Department (SED) made progress in ensuring school districts across New York are protecting students from … are bullied or harassed are more likely to miss days of school, experience higher rates of depression, and have lower … Dignity Act Coordinator. SED provides guidance to assist school districts in complying with DASA requirements and …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actSalary Explanation – When Employees Retire
… page: From the Notification From Account Homepage, go to Notifications panel. Click View All link to see a list … link. From the Search Page From Account Homepage, go to I want to section. Click Submit Salary Explanation … employees. In search results, click anywhere in a row to go to employee’s Salary Explanation page. What You Need to …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/salary-explanationCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… of education (board), you’re responsible for ensuring the school budget is well managed and operations are cost … hire or appoint immediate or close family members of a school board member, school district (district) employee or contractor. This … CostSaving Ideas School District Auditing Roles Responsibilities and Resources …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesDetermination of Residency for Tuition Purposes (Follow-Up)
… totaling $4.3 billion and over $1.7 billion in tuition and fees. SUNY’s Policy 7810: Residency, Establishment of for … Proof of domicile includes, but is not limited to, voter registration, driver’s license, State tax return, proof of property ownership, and vehicle registration. In order to be considered a State …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Follow-Up)
… Barker Terrace, Executive House, Seneca Towers, Sunnyside Manor, and Tompkins Terrace. According to DHCR officials, as …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-newCost-Saving Ideas: Evaluating Solid Waste Collection Options
… CostSaving Ideas Evaluating Solid Waste Collection Options …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up)
… our audit report, UnitedHealthcare: Improper Payments for Medical Services Designated By Modifier Code 59 (Report … with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s payments to medical providers are based, in part, on procedure codes …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59-followOversight of Private Career Schools
… reports showing required job placement, enrollment and graduation data. The Bureau did not follow up with any of the …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsArrochar Meats, Inc.
… direction and oversight of DMNA. Arrochar Meats is a food catering business located in Staten Island, New York, that regularly provides food to the New York Army National Guard (National Guard). We … to fuel and 16 vouchers totaling $78,062 related to food DMNA purchased from Arrochar Meats during the period …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-inc