Search
Record of Activities (ROA) – Reporting Elected and Appointed Officials
… Some elected and appointed officials may participate in a time-keeping system that either shows hours worked or … are a retiree of NYSLRS or another New York State public retirement system; They are a Tier 1 member; or They are an … of time used for vacations, illness, holidays or other reasons during the three-month period, so that a full three …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaDiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… Former Deputy Erie County Clerk Alexander McDougall was sentenced today to 1 1/3 to 4 years … own pockets will be caught and punished,” DiNapoli said. “Alexander McDougall abused his authority and diverted funds … Former Deputy Erie County Clerk Alexander McDougall was sentenced today to 1 13 to 4 years in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedDiNapoli Report Examines State School Aid Trends
… to $2.6 billion in SY 2011-12. The GEA helped New York to close a multi-billion dollar budget deficit by assigning a … for the ten most recent years, while local revenues made up 59.7 percent of total funding last year. DiNapoli’s …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsOpinion 94-18
… fire department. You also ask whether the village may lease or convey title to village land for nominal consideration to an exempt firefighters' …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 94-10
… discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (human rights commission) TOWNS -- Powers and Duties (part-town human rights commission) MUNICIPAL COOPERATION -- Human Rights (establishment of joint townwide-village … Whether a town may establish a joint human rights commission for the portion of the town located …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 88-37
Whether the city may finance the purchase of five automobiles to be used as police cars by the issuance of a capital note
https://www.osc.ny.gov/legal-opinions/opinion-88-37DiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… nor any of their applicable affiliates insures accounts or guarantees the principal deposited therein or any investment returns on any account or investment portfolio. *May be subject to recapture in …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsOpinion 92-21
… the mass dismissal of numerous charges pending for violations of the Vehicle and Traffic Law. In presenting this … or other offenses, including misdemeanors and moving violations under the vehicle and traffic law, instituted in … courts in the prosecution of criminal charges, including violations of the Vehicle and Traffic Law. The fines, …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 92-4
… in relation to the benefits received by the district. You ask whether a fire district may expend fire district … the fire district may expend its moneys for this purpose, you ask whether there is any limit on the total amount that may be paid for such activities. You have indicated that it is expected that the total …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 98 - 19
… -- Apparatus and Equipment (referendum requirement for installment purchase contract) PUBLIC CONTRACTS -- Installment Purchase Contracts (referendum requirement for in fire district) REFERENDUM -- Mandatory (need for in fire district for installment purchase contract) …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Opinion 92-55
… consumer of the village water system (see 1980 Opns St Comp No. 80-553, unreported). Further, we have stated … out their services for private purposes (1983 Opns St Comp No. 83-79, p 93; 27 Opns St Comp, 1971, p 110; cf . … inquiry. March 6, 1992 Joseph Hamilton, Mayor Village of Union Springs …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 2002-10
… to acquire by gift as historic property) TOWNS -- Powers and Duties (acceptance of gift of privately-owned cemetery … §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may accept a gift of a privately-owned, … that constitutes historical property within the town and provide for the upkeep and repair of such property. You …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… to acquire by gift as historic property) TOWNS -- Powers and Duties (acceptance of gift of privately-owned cemetery … §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may accept a gift of a privately-owned, … that constitutes historical property within the town and provide for the upkeep and repair of such property. You …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Comptroller DiNapoli and A.G. Schneiderman Announce Felony Conviction of Woman Who Stole over $290,000 in Deceased Mother's Benefits from the Buffalo Firemen's Pension Fund
… She admitted that she had stolen benefits from the city of Buffalo Firemen's Pension Fund that were intended for her … in pension checks in her mother's name from the city of Buffalo's Firemen's Pension Fund," said State Comptroller … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-felony-conviction-woman-who-stole-over-290000IX.6.D HHS Payment Management System – IX. Federal Grants
… or the U.S. Treasury for deposit into the State’s bank account, and record the payment transactions and corresponding disbursements to the appropriate account(s) in PMS. In order to receive funds through PMS, … amount of available funds in non-expired status in the PMS account. For any awards that have passed their 90-day …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed an audit of the Town of … Town of Inlet , Village of Johnson City , Lake Ronkonkoma Fire District , Town of Louisville , Town of Princetown and the Town of Virgil . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… The Albany Times Union today, urging the state Legislature to act on his proposal to create an optional investment pool to help fund retire health insurance and other post … New York is behind other states when it comes to paying for benefits promised to public employees when they …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… payment. The following sections provide more information on Invoice Description and Distribution Lines. Invoice … Invoice Description field is correct and appropriate based on the goods or services it is paying for. Process and … account (object) codes such as meals, lodging, rental car, etc. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsReducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… saved $294.4 million on behalf of these recipients for clinic, inpatient, and practitioner claims that could have … saved $190.3 million on behalf of 17,818 recipients for clinic, inpatient, and practitioner claims that could have …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followOperational Training and Medical Assessments of Train Crews
… files should evidence satisfactory completion of each test and the Induction Training course overall. This is … Training during our audit period, 61 percent (55 of 90) of test papers were either not graded or missing. In addition, … selected sample of Engineers, 81.7 percent (49 of 60) of test papers for those newly hired and 41.7 percent (30 of 72) …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0