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Opinion 88-2
… for the purpose of financing local improvements (1985 Opns St Comp No. 85-24, p 33). In Opn No. 85-24, supra , we stated … as to amount to a confiscation of property (1987 Opns St Comp No. 87-64, p 96; DWS v County of Dutchess , 110 AD2d … classes of users (NY Const, art I, §11; Elmwood-Utica House v Buffalo Sewer , 65 NY2d 489, 492 NYS2d 935; Opns No. …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
… Comptroller (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We extended our observation of annual AFR filings … payroll reports or provide Board members with monthly budget status reports. Had the Board conducted an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… the year. Conduct more frequent cash flow analyses if your local government or school district is experiencing … the governing board of a local government to authorize the receipt of check images in lieu of cancelled checks. Articles 3-A and …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… Section Overview Generally, the State pays for expenses incurred when an employee travels … these expenses are reportable as employee income. The employee’s personal income tax liability for these travel expenses can be negligible, such as the amounts associated with meal allowances for day trips. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationState Contract and Payment Actions in July and August
… Crow’s nest connector staircase at the Niagara Falls State Park in Niagara County. $5.1 million with SJ Thomas Co. to construct a park office and restrooms at the Selkirk Shores State Park in … for bridge painting at various locations in Bronx, Kings, Queens and Richmond Counties. $10.5 million with H&L …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustOpinion 2007-1
… Fawcett v City of Buffalo , 275 AD2d 954, 713 NYS2d 610 app den 96 NY2d 701, 722 NYS2d 793; Schulz v Warren County … e.g., Matter of Karedes , supra ; Lynd v Heffernan , 286 App Div 597, 146 NYS2d 113 mot for lv granted 1 NY2d 641, mot to withdraw app granted 1 NY2d 919, 154 NYS2d 976). While an agreement …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Cost-of-Living Adjustment – Divorce and Your Benefits
… to a portion of a retiree’s cost-of-living adjustment (COLA) , not as an option beneficiary, but as part of the … permits, forbids, or requires the ex-spouse to receive a COLA distribution. NYSLRS will interpret general terms in a … DRO as intent to provide an ex-spouse with a share of the COLA, unless otherwise indicated. For example, NYSLRS will …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… and chart of account information is used on the expense report. To ensure travel and expense reimbursements are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… Determine whether the Western Regional OffTrack Betting Corporation Corporation Board of Directors Board distributed …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andDiNapoli and Rice Halt Pension Scam
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Brooklyn Man for Allegedly Pocketing over $23K in Deceased Mother's Pension Benefits
… State Comptroller Thomas P. DiNapoli and Attorney General … over $23,000 in pension benefits issued by the New York State and Local Employees Retirement System to his deceased … mother's death by stealing her retirement checks," said State Comptroller DiNapoli. "Our fight against pension fraud …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-ag-schneiderman-announce-arrest-brooklyn-man-allegedly-pocketing-over-23kComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-willsDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… [read complete report – pdf] Audit Objective Did Delaware County Industrial Development Agency (DCIDA) officials … Did Delaware County Industrial Development Agency DCIDA officials properly …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… complete report – pdf] Audit Objective Did Oxford Academy and Central School District (District) officials identify, … needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Levittown Union Free School District – Information Technology (2025M-145)
… District (District) officials adequately manage nonstudent network accounts and permissions? Audit Period July 1, 2023 – … medical information and social security numbers. Network user accounts provide access to network resources and should be actively managed to minimize …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/levittown-union-free-school-district-information-technology-2025m-145XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… Each year an outreach and escheatment must be completed for all checks that remain uncashed one year after … Each year an outreach and escheatment must be completed for all checks that remain uncashed one year after …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… Supervisor (Supervisor) maintain complete, accurate and current accounting records and reports? Audit Period January … A town supervisor must maintain complete, accurate and current accounting records and reports for informed … In January 2025, the Town hired a bookkeeper, and the current Supervisor began working with her to set up a new …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… closures, through its Tuition Reimbursement Account (TRA), which is funded through assessments on schools. Without … risk of closing, growing refund claims could deplete the TRA. One of SED’s oversight responsibilities is to make sure … year later. SED estimated $400,000 would be paid from its TRA to 700 of the 1,800 students seeking refunds. For nine …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleState Contract and Payment Actions in December
… J&L Ice Service Inc., and $1.4 million with Palmer Fish Co. Inc. $2.9 million with Fusco Personnel Inc. for talent … and Historic Preservation $25 million with EW Howell Co. Inc. to construct the Marine Resources Headquarters … County. $3.2 million with Cold Spring Construction Co. to construct a roundabout at the intersection of Route 96 …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-decemberState Contract and Payment Actions in August
… Lupini Construction Inc. to repair masonry and replace doors and windows at Peekskill Armory in Westchester County. … for a portion of costs for constructing a new parking garage and improvements to a current surface lot. $1.2 …
https://www.osc.ny.gov/press/releases/2021/09/state-contract-and-payment-actions-august