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Opinion 89-26
… Act", amended Article 18 of the General Municipal Law (§800 et seq .) to provide for a system of annual financial … corporation or other district (General Municipal Law, §800[4]). A "political subdivision" is defined to mean a …
https://www.osc.ny.gov/legal-opinions/opinion-89-26City of Salamanca - Collections (2023M-131)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) … Determine whether the City of Salamanca City City Comptrollers Comptroller collections were recorded …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131State Agencies Bulletin No. 2218
… of this bulletin is to provide agencies with instructions for processing the 2023-2024 Firearms Training and Safety Incentive Program Payment Affected Employees: … be eligible to receive an incentive payment in return for participating in an agency-directed training program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2218-2023-2024-public-employees-federation-pef-firearms-training-and-safetyOpinion 91-27
… public bidding) COUNTY LAW, §§2(b), 215(5), (6); MUNICIPAL HOME RULE LAW, §10(1)(i): A non-charter county may not … These opinions were based on our analysis of a county's home rule power under section 10(1)(i) of the Municipal Home Rule Law. Section 10(1)(i) provides that a county may …
https://www.osc.ny.gov/legal-opinions/opinion-91-27DiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… The latest in State Comptroller DiNapoli’s series of audits of health and safety in schools finds that, in the face of a mental health crisis among youth, the NYC Department of Education (DOE) can do more to ensure that … The latest in State Comptroller DiNapolis series of audits of health and safety in schools finds that in the …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthOuaquaga Fire Company, Inc. – Company Operations (2025M-98)
… report – pdf] Audit Objective Did the Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation … Did the Ouaquaga Fire Company Inc Company Board of Directors Board and membership …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98OSC Complaint Form for Reporting Sexual Harassment
Reports of sexual harassment may be made by filing a complaint internally with the Division of Diversity Management.
https://www.osc.ny.gov/files/employment/docs/sexual-harassment-complaint-form.docxForm B: Contractor's Annual Employment Report with Instructions
OSC Consultant Disclosure Reporting Requirements
https://www.osc.ny.gov/files/procurement/docs/form-b-contractor-annual-employment-report.docxHicksville Water District – Competitive Quotations (2013M-233)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the … The Hicksville Water District is located in the Towns of Oyster Bay and Hempstead, in Nassau County. The District …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… the Village from entering into contracts in which an officer or employee has a prohibited interest. Adopt policies …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… Many of the State’s Medicaid recipients are enrolled in MLTC plans. MLTC plans provide long-term care services, … Districts) or a contractor that operates a statewide enrollment center for public health insurance programs. Enrollment information is ultimately communicated to eMedNY, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansDiNapoli: Daughter Allegedly Stole Over $240K in Deceased Father's NYS Pension Payments
… system of his death. In fact, DiNapoli’s office received a change of address form for the father from the U.S. Postal …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-daughter-allegedly-stole-over-240k-deceased-fathers-nys-pension-paymentsPayroll Improvement Project Bulletin No. PIP-015
… process in PayServ 9.2 and to provide the updated Form AC 2772 (Direct Deposit Form for NYS Employees, rev … will share Direct Deposit records for employees who hold a job in two or more agencies. Each agency will continue … their existing retention policies. Employees who currently hold more than one job and who are paid via direct deposit in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… Thomas P. DiNapoli is urging New Yorkers to keep track of the gift cards they received during the holidays. Unused gift card balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In … Thomas P DiNapoli is urging New Yorkers to keep track of the gift cards they received during the holidays Unused …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… five claims, totaling $3,317, were for credit card charges where the credit card company electronically debited the … access to all aspects of the system and District officials do not produce or review activity logs. Key Recommendations … District prior to payment or appoint a claims auditor to do so. Adopt a formal written disaster recovery plan. Assign …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andTown of Davenport – Financial Operations (2013M-62)
… Purpose of Audit The purpose of our audit was to determine whether the Town has … January 1, 2011, to October 3, 2012. Background The Town of Davenport is located in the County of Delaware and has … Town of Davenport Financial Operations 2013M62 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Comptroller DiNapoli Releases School and Municipal Audits
… reviewed, totaling $783,400, the supervisor paid $124,000 in claims (16 percent) that were either not presented to the … recently implemented by the superintendent and board. In addition, the district has no available unrestricted fund … customer meters to ensure customers are accurately billed. In addition, the clerk-treasurer used an inconsistent …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsComptroller DiNapoli & A.G. Schneiderman Announce State Prison Sentence for Florida Woman in $120,000 Pension Fraud Case
… plea agreement, Cizik admitted to stealing $121,772.72 in pension benefits issued by the Office of the New York State … uncle, David Wynn. Wynn was a New York State pensioner who retired from the Port Authority of New York & New Jersey … taxpayer dollars and prosecute those who misuse public funds.” “Ms. Cizik scammed the New York State Retirement …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-state-prison-sentence-florida-woman-120000-pensionState Agencies Bulletin No. 1617
… Purpose To inform agencies of the process for handling the late submission of Form AC230 (Report of Check Return for Refund or Exchange) and the impact on the employee’s 2017 … in full. Unfortunately, there are processing limitations for AC230s received after this date. Impact on Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1617-processing-2017-salary-refunds-received-osc-after-december-29-2017-instCredit for Previous or Military Service – State University Police Plan
… You may be able to obtain credit for your previous public employment or military service. It is very important that you claim all the service … Before Your Date of Membership You may receive credit for working for a participating employer before you joined … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d …
https://www.osc.ny.gov/retirement/publications/1823/credit-previous-or-military-service