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Opinion 88-53
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (exclusion of compensation for working vacations from calculation of final average … 431: Compensation paid to police officers or firefighters for working scheduled vacations pursuant to a collective …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 95-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. BONDS AND NOTES -- Improper Uses (prepayment of certain employer retirement contributions which were … System the amount to be amortized pursuant to chapter 62 of the Laws of 1989 from surplus moneys may now issue bonds …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Comptroller DiNapoli and Attorney General Schneiderman Announce Three Arrests in $200,000 Contract Fraud
… today announced the arrests of three contractors for conspiring to defraud the state of over $200,000 by submitting false invoices over a two year period for HVAC equipment, supplies and labor. “These vendors … caught and punished. I thank Attorney General Schneiderman for his continued work as part of our joint task force to …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-and-attorney-general-schneiderman-announce-three-arrests-200000-contract-fraudImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)
… of the six recommendations included in our initial audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or … of the six recommendations included in our initial audit report Improper Payments for Services Related to Ordering …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-noDiNapoli: State Tax Receipts Exceed Latest Projections by $7.7 Billion
… receipts totaled $79.8 billion through the third quarter of State Fiscal Year (SFY) 2022-23, exceeding the latest projections from the Division of the Budget’s (DOB) Mid-Year Update to the State Financial … through December,” DiNapoli said. “However, concerns of an economic downturn and a cloudy revenue picture continue …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-tax-receipts-exceed-latest-projections-7-point-7-billionDiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… school-related stress due to COVID-19. The Centers for Disease Control and Prevention reported that in 2020, mental …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… oversight of city operations because officials failed to file annual financial reports, provide interim financial reports and issue audited statements. In addition, they did not have financial information available to develop multiyear financial or capital plans, according to …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesDiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… New York City is projecting a $3.4 billion surplus for city fiscal year (FY) 2021 because of … that let workers telecommute. While the gross city product is expected to decline by only 0.6 percent in 2020 as a … New York City is projecting a $34 billion surplus for city fiscal year FY …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingXVII.1 Overview – XVII. Lapsing Appropriations
… The purpose of this Chapter is to explain the procedures for contracts, purchase orders, voucher payments, journal … by Transaction Type" published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with … The purpose of this Chapter is to explain the procedures for contracts purchase orders …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewState Agencies Bulletin No. 1857
… Purpose The purpose of this bulletin is to reconcile employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security Administration (SSA) system through … nonresident alien employees. To ensure this requirement is met prior to the generation of 2020 Form W-2 Wage and Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1857-verification-employees-social-security-number-ssn-and-name-be-reportedTitle V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (Follow-Up)
… included in our initial audit report Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund … Environmental Protection Agency established an operating permit program (Program) under Title V of the federal Clean … sources subject to the Program must obtain an operating permit and pay annual fees established by the Act. The …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balance-eightSmall Businesses and the Economic Recovery: Work in Progress
… the nation, and the negative impacts on small businesses with less than 500 employees persist. In addition, small businesses report facing new challenges with hiring difficulties and with supply chains. Nevertheless, one in five small … of the nation and the negative impacts on small businesses with less than 500 employees persist …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressDiNapoli: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… The state agency in charge of the oversight and inspection of 561 state and local correctional facilities and jails … P. DiNapoli. Auditors also found the State Commission of Correction is also not routinely inspecting the state's 54 … The state agency in charge of the oversight and inspection of 561 state and local …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsRochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… Diane M. Cecero, age 64, of Pittsford, New York, admitted today to unlawfully … Diane M Cecero age 64 of Pittsford New York admitted today to unlawfully …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Calls on Major Corporations to Report on Disability Inclusion
… more than one billion people with disabilities,” said Jenny Lay-Flurrie, Chief Accessibility Officer, Microsoft and …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-calls-major-corporations-report-disability-inclusionDiNapoli: Report Finds Persistent Problems at Long Island Power Authority
New York State Comptroller Thomas P DiNapoli today recommended improvement of oversight of the Long Island Power Authority LIPA after a report by his office found that previous reforms have not reduced costs for ratepayers and debt levels continue to rise
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authorityCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… Fire District – Board Oversight (2024M-29), released in May 2024. The audit determined that: The Board of Fire … Point Fire District Board Oversight 2024M29 released in May 2024 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… report – pdf] | [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the … The purpose of our review was to assess the Newark Valley Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fDiNapoli Report Looks at New York's Social Insurance Programs for Unemployed and Injured Workers
… replacement rate of these programs and how they compare with peer states. “New York’s social insurance programs play … than 138,000 New Yorkers claimed unemployment benefits for the week of Oct. 5, 2024. In 2023, there were almost … Assessing the adequacy of benefits can be challenging, and is influenced by the benefit rate, the maximum benefit or cap …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-report-looks-new-yorks-social-insurance-programs-unemployed-and-injured-workers