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State Comptroller DiNapoli Releases Municipal Audits
… (Montgomery County) Town officials did not properly budget for and allocate sales tax revenue. As a result, taxpayers … (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. Copiague Fire District – … paid without an invoice attached to the claims, checks for 39 payments totaling $141,904 were deposited between one …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … to identify reporting errors and individuals eligible for referral to the Scofflaw Program. Town of New Hartford – … County) Town officials appropriately sought competition for nearly $1.4 million in purchases that were over the …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… providers have met the regulatory requirements for collecting and disposing of unneeded drugs. However, … that date, the required processing time frame had elapsed for 1,681 kits (88 percent). Department of Taxation and … to provide collateral security in an amount provided for in statute or determined by the department. Distributors …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 974
… 6252 2(c), eliminating the mandatory employee contribution for members who have ten (10) or more years of membership in … (10) or more years of membership in the ORP are eligible for the reduction in contribution regardless of any break(s) … implement the contribution rate changes as described below for eligible employees. New Contribution Percentages …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementDiNapoli Announces Victory in Shareholder Rights Lawsuit Against BJ's Wholesale
… Club Holdings, Inc., to be included on the company’s 2026 proxy materials for a vote by shareholders at their … efforts to diminish shareholder rights and reduce corporate transparency. As trustee of the New York State … I will continue to take action to resist efforts to reduce corporate accountability and diminish shareholder rights …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-announces-victory-shareholder-rights-lawsuit-against-bjs-wholesaleAccidental Death Benefit – State Police Plan
… there is no surviving spouse or should he or she die, to minor children until age 18, (age 23, if they are students); … your estate. Filing Your family or employer should notify us of your death as soon as possible, so we can send the … beneficiary. If you die on or after January 1, 2020, the application for the accidental death benefit must be filed …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitState Agencies Bulletin No. 422.1
… one week before payday. This allows sufficient time for the checks and direct deposit advices to be printed, … Agencies cannot use form AC230 , Report of Check Returned for Refund or Exchange, to process a paycheck reversal for employees in direct deposit until the funds are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsAccidental Death Benefit – Special 20- and 25-Year Plans
… Where there is no surviving spouse or should they die, to minor children until age 18 (age 23, if they are students); … your estate. Filing Your family or employer should notify us of your death as soon as possible, so we can send the … beneficiary. If you die on or after January 1, 2020, the application for the accidental death benefit must be filed …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… coverage under Section 383-e or 383-f is irrevocable and will apply to all subsequent employment in any plan-eligible … you speak with a NYSLRS representative to discuss the impact of changing your retirement plan on your … current and the new plans that you will want to consider. For example: Contribution rates are higher in these plans. In …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planCopiague Union Free School District – Audit Follow-Up (2023M-150-F)
… (PPSI) accessible by those accounts were at a greater risk for unauthorized access, misuse or loss. In addition to … seven-member Board of Education (Board) responsible for managing and controlling financial and educational … is responsible, along with the Assistant Superintendent for Finance and Operations (Assistant Superintendent) and …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/copiague-union-free-school-district-audit-follow-2023m-150-fOpinion 88-22
… cost of construction of park facilities undertaken solely for the purpose of increasing the possibility of obtaining state and federal aid for a sewer district project may not be included as part of … treatment plants in two sewer districts and has applied for State and Federal aid in connection with the projects. In …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 90-50
… Have power, upon the request of a municipality, to perform for and at the expense of such municipality, any work of … transportation deems it practicable to perform such work for such municipality in connection with the performance of … who is authorized to receive and accept the same for the purposes of this subdivision, a sum equal to such …
https://www.osc.ny.gov/legal-opinions/opinion-90-50X.6 Overview – X. Guide to Vendor/Customer Management
… Single Payment Vendor Request Form. Use a Single Payment Voucher when making payments to these vendors. 02XXXXX001 (X … Single Payment Vendor Request Form. Use a Single Payment Voucher when making payments to these vendors. 03DSXXX. . . … by OSC as part of the debt service process. Use a Regular Voucher when making payments to these vendors. 031. . . . . . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overviewNew York’s Economy and Finances in the COVID-19 Era
… Parts of the State The number of Temporary Assistance (TA) recipients statewide has continued to climb from the … of New York City (the rest-of-state) saw increases in TA recipients from March to July 2020. Overall, the number of …
https://www.osc.ny.gov/reports/covid-19-october-28-2020About This Publication – World Trade Center Presumption
… rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact … receive through the federal government, visit the Center for Disease Control’s (CDC) website , or email the CDC at …
https://www.osc.ny.gov/retirement/publications/world-trade-center/about-publicationAbout Statement No. 68 – Governmental Accounting Standards Board
… Statement No. 68, Accounting and Financial Reporting for Pensions : Requires employers participating in state and … as NYSLRS, does not limit the employer’s responsibility for the cost of these future pension benefits. When NYSLRS’ … value of assets, employers have an accounting liability for the difference. Therefore, the employer’s share of the …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68DiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… Livingston County District Attorney Ashley Williams and New York State Police Superintendent Steven G. James today announced that Patricia Chatley, 61, of Nunda, New York, pleaded guilty to stealing more than $25,000 in New York state pension payments made to her deceased …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … and receipts were not provided to show that purchases were for valid district expenditures. Town of Clarendon – Justice … have established adequate processes and procedures for the court’s financial operations. The court clerk …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… teacher William Fisher was charged with falsifying his time sheets to steal more than $4,000 from his employer, the … audit, CiTi BOCES found discrepancies with Fisher’s time sheets. CiTi BOCES reported this to the New York State … teacher William Fisher was charged with falsifying his time sheets to steal more than $4000 from his employer …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesDiNapoli: Contractor Failed to Turn Over $1.5 Million in Prescription Drug Rebates to NYS
… The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million of these members. Civil … drug program. Under the contract, United was responsible for agreements with drug manufacturers for rebates, discounts, and other considerations. United was …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-contractor-failed-turn-over-15-million-prescription-drug-rebates-nys