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Opinion 94-13
… to terminate for engaging in prohibited employment) FIRE PROTECTION AND PREVENTION -- Disability Benefits … a city (other than New York City), town, village or fire district to pay to a paid firefighter who is disabled as … Section 207-a(1) also provides that the municipality or fire district is liable for all medical treatment and …
https://www.osc.ny.gov/legal-opinions/opinion-94-13ADAPT Community Network – Compliance With the Reimbursable Cost Manual
… two fiscal years ended June 30, 2014. Background ADAPT is a New York City-based not-for-profit organization authorized … and the CFR Manual’s requirements and recommend such costs be disallowed. These ineligible costs included $578,363 in … costs for six employees that should not have been charged to the SED cost-based programs. These nine employees …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualAutomated Phone Service
… available to NYSLRS members. You can hear certain account information and general information, and request forms 24 hours a day, … days a week. Toll-free: 866-805-0990 To access the self-service menus, you will be asked to enter the last four … Members can access certain records and general retirement information quickly and easily by …
https://www.osc.ny.gov/retirement/members/automated-phone-servicePopulation Data, Resources and Publications
… Decennial Census Data File for Counties, Cities, Towns and Villages [xls] 2020 Census Interactive Dashboard … Inventory of Local Government Entities: Interactive Map and Downloadable Excel file. Fiscal Stress Monitoring System … of the 2020 Census for local governments in New York State and accompanies a new online interactive map that provides …
https://www.osc.ny.gov/local-government/resources/population-data-resources-and-publicationsState Comptroller DiNapoli Releases Audits
… issued. New York City Department of Education – Mental Health Education, Supports, and Services in Schools … Education Law mandates that all schools ensure that their health education programs recognize the multiple dimensions of health by including mental health and its relation to …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsImplementation of Suicide Prevention Task Force Recommendations
… Objective To determine whether the Office of Mental Health (OMH) implemented the recommendations made … greater access, awareness, collaboration, and support of effective suicide prevention activities. The audit covered … health care. OMH’s mission is to promote the mental health of all New Yorkers, with a particular focus on providing hope …
https://www.osc.ny.gov/state-agencies/audits/2025/12/17/implementation-suicide-prevention-task-force-recommendationsDiNapoli: Special Education Providers Shortchanging Special Needs Children
… cases of possible fraud that have been referred to law enforcement for further investigation. “Special education … director. The audit’s findings have been referred to law enforcement for further investigation with the …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 2003-4
… a proper charge against the fire district (17 Opns St Comp, 1961, p 315; see, also, e.g., In Re White , 51 App … (see, e.g., Seif v City of Long Beach , supra ; 1990 Opns St Comp No. 90-25, p 58). Under the doctrine of ratification, … Volunteer Firefighters' Benefit Law, §5[1]; 2000 Opns St Comp No. 2000-20, p 53; 1992 Opns St Comp No. 92-41, p …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 97-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. COUNTIES -- Emergency (911) Telephone System (use of surcharge revenues to construct housing for enhanced … Whether costs associated with the construction of an addition to an existing building are proper …
https://www.osc.ny.gov/legal-opinions/opinion-97-6State Police Bulletin No. SP-118
… effective 4/1/10 for Maintenance Allowance. Command Pay (COM) (Senior Investigators ONLY) An increase to $2,978 … increases listed above. Automatic Increase in Command Pay (COM) (Senior Investigators Only) A row will be inserted to … amount to $2,978 for all employees receiving Command Pay ( COM ). A row will be inserted to update any eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-118-april-1-2010-salary-and-other-increases-state-police-employeesDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… Office of Temporary and Disability Assistance (OTDA) needs to improve its oversight of local departments of social services and homeless shelter providers to make sure those entering the shelters are being set up with a plan to get the services they need and transition to permanent …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersVillage of Herkimer – Payroll (2025M-37)
… employees’ hours worked. Audit Summary Village officials paid salaries and wages as authorized, but did not maintain … or adequately supported. Furthermore, employees were paid for overtime that, in some instances, was not adequately … and net pay, before officials and employees were paid, as required by New York State Village Law (Village Law) …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Annual Update: Metropolitan Transportation Authority’s Debt Profile
Escalating debt service costs have long been a source of financial pressure at the MTA.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2024.pdfStatement of Accrued Payments and Leave Credits (RS6221)
To certify a member’s payments and credits at retirement, NYSLRS employers use form RS6221.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6221.pdfUnitedHealthcare: Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (2017-S-35) 90-Day Response
To determine whether UnitedHealthcare overpaid for out-of-network anesthesia services provided at Ambulatory Surgery Centers ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s35-response.pdfLetchworth Central School District - Reserves (2018M-176)
Determine whether the Board properly established reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/pdf/letchworth.pdfControls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up) (2022-F-28)
To determine the extent of implementation of the four recommendations included in our initial audit report, Controls Over Capital Improvements at City-Owned Homeless Shelters (Report 2018-N-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f28.pdfA Review of Capital Needs and Resilience at the MTA - December 2021
This report uses the latest needs assessment to measure the progress in completing projects and making capital commitments, as of September 2021.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-14-2022.pdfSelected Safety and Security Equipment at Subway Stations (Follow-Up) (2019-F-17)
To determine the extent of implementation of the five recommendations included in our initial report, Operational Training and Medical Assessments of Train...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f17.pdfFederal Tax Reform? What's at Stake for New Yorkers, July 2017
The President and the Congress are considering major changes to the federal tax code that would have significant implications for New York.
https://www.osc.ny.gov/files/reports/special-topics/pdf/federal-tax-reform-2017.pdf