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Opinion 89-56
… law or pursuant to a collective bargaining agreement, for cash incentive payments to employees who identify health … a self-insured health insurance plan. As an incentive for employees to help identify charges made by health care … v Beame , 32 NY2d 126, 343 NYS2d 346; AFSCME v City of Plattsburgh , 72 Misc 2d 744, 340 NYS2d 18; Opn No. 85-44, …
https://www.osc.ny.gov/legal-opinions/opinion-89-56DiNapoli: NYC Transportation and Warehousing Sector Fares Better Than Other Sectors in Recovery Amid Shift to E-Commerce
… jobs in that time. The sector recovered most jobs in 2021, and it is expected to fully recover its COVID-19 … and warehousing sector in New York City: air, and transit and ground passenger travel. However, as the pandemic … 2021, as domestic travel continues to rebound strongly. Transit and ground passenger transportation was also …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-nyc-transportation-and-warehousing-sector-fares-better-other-sectors-recovery-amid-shift-eDiNapoli: Fix Delays With Child Support Payments
… (UDC), totaling approximately $59 million at the end of federal fiscal year 2016, according to an audit … collections UDC totaling approximately $59 million at the end of federal fiscal year 2016 according to an audit …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsAm I Required to Have an Audit?
… volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in … Am I Required to Have an Audit …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditAttica Central School District – Financial Management (2016M-127)
… the District’s financial management practices and reserves for the period July 1, 2012 through March 18, 2016. Background The Attica Central School District is located in the Towns of Attica, Bennington, Java, … operates three schools with approximately 1,300 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… recording, reconciliation, and enforcement of parking ticket fines. The Village does not participate in the New …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Rensselaerville – Financial Operations (2012M-168)
… April 30, 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The Town Board (Board) is the legislative body responsible for managing Town … 120 days after the close the fiscal year if an extension is granted. Perform complete and accurate monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Akron Fire Department – Financial Activities (2014M-196)
… whether Department controls were adequate to ensure that financial activity was properly recorded and reported and … members and is responsible for the Department’s overall financial management. The Board elects a Treasurer who acts … whether Department controls were adequate to ensure that financial activity was properly recorded and reported and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Quaker Street Fire District – Audit Follow-Up (2021M-96-F)
… | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Quaker Street Fire District’s (District) progress, as of … The purpose of our review was to assess the Quaker Street …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fDiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… United States and worldwide. In its agreement letter dated Jan. 9, FirstEnergy wrote that it: “…intends to incorporate …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergySelected Aspects of Subway Station Safety (Follow-Up)
… in our initial audit report, Selected Aspects of Subway Station Safety (Report 2016-S-11 ), issued June 15, 2017. … one of Transit’s essential duties. Transit’s Division of Station Environment and Operations (Division) mission is to … 6,024 employees who maintain the safety and cleanliness of station areas such as stairs, platforms, mezzanines, and …
https://www.osc.ny.gov/state-agencies/audits/2020/02/20/selected-aspects-subway-station-safety-followCity of Johnstown – Internal Controls Over Payroll (2015M-75)
… through January 31, 2015. Background The City of Johnstown is located in Fulton County and has a population of approximately 8,700. The City is governed by an elected six-member Common Council. General …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Compliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… initial audit report, Compliance With Executive Order 88: Energy Efficiency of State Buildings ( 2018-S-62 ). About the … of BuildSmart NY – the State’s program for pursuing energy efficiency in certain New York State government … advancing economic growth, environmental protection, and energy security in the State. EO 88 is intended to accomplish …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followOpinion 95-28
… by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing investment … irrevocable letter of credit issued by a Federal Home Loan Bank. A local government may not authorize such an investment … irrevocable letter of credit issued by a Federal Home Loan Bank (hereinafter "FHLB"). General Municipal Law, §11 …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 2002-9
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … may not make a gratuitous payment to private individuals who voluntarily assist the town in coordinating volunteers … town may pay a small "stipend" to one or more individuals who provide assistance in the operation of a town recycling …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Village of Ellicottville – Procurement (2016M-426)
… Village of Ellicottville is located in Cattaraugus County and has a population of approximately 375. The Village is … purchases exceeding the bid limits as required by statute and the procurement policy. Consider revising the procurement …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… track on 11 different branches and extends from four major NYC terminals—Penn Station, Grand Central Madison, Atlantic … 2018 to April 2022, valued at $8 million. We found service tickets for 18 pieces of equipment. Six pieces of equipment did not have any service tickets to show they were maintained. Eighteen pieces of …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followDiNapoli: Second Former Mechanic at State Police Garage Pleads Guilty to Felony
… based in Oneida. Rapasadi was convicted of ordering auto parts and tools for personal use on the state police-paid account at United Auto Supply. DiNapoli’s analysis of thousands of United Auto Supply invoices found that between April 2015 and …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-second-former-mechanic-state-police-garage-pleads-guilty-felonyPost-Retirement Reporting
… extended the date from 2025 to 2027.) (Return to Top) Annual Reporting of Retirees by March 31 You must report … , who were on your payroll during 2025 by March 31, 2026 . Please note, even though the earnings limit was … Post-Retirement Reporting Page How-To Guide . (Return to Top) If You Need Help If you have questions about …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingState Comptroller DiNapoli Releases Municipal Audits
… Fire Company, Inc. , City of Gloversville , City of Jamestown and the Town of Warwarsing . “In today’s fiscal … approximately $83,000 in additional revenue. City of Jamestown – Financial Condition (Chautauqua County) The city … Volunteer Fire Company Inc City of Gloversville City of Jamestown and the Town of Warwarsing …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-audits