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About Statement No. 68 – Governmental Accounting Standards Board
… Reporting for Pensions : Requires employers participating in state and local government pension plans to report their … share of the collective Net Pension Liability in their financial statements, as well as pension expense and … compensation package. The employer’s participation in a pension plan provided by a separate entity or pension …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Serven Volunteer Fire Company – Board Oversight (2024M-97)
… all money as required, and allowed a member to handle hall rental revenue. Properly record all financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97DiNapoli Statement on Executive Budget Proposal
… few and put it back into the hands of ordinary citizens. In the coming weeks, my office will thoroughly review the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalDiNapoli: Too Many Subway Stations Need Repairs
… free of defects, and just 1-in-4 had most or all of their station components in good repair. “New York City Transit … Metropolitan Transportation Authority, which determines station conditions by surveying “structural” components — … serious defects. NYCT data also showed that 27 percent of station components — such as ceilings or columns — needed to …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsOpinion 92-56
… town board is authorized by special act to appoint a town manager "upon such terms and conditions ... as it shall determine", may pay the town manager a flat monthly fee as an allowance for use of his or … part of the terms and conditions of the appointment of the manager. You ask whether the Town of Fallsburg, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 92-13
Whether a town in a county not having a board of supervisors may by the adoption of a single local law increase the terms of office of the town supervisor town councilmen and town clerk to four years
https://www.osc.ny.gov/legal-opinions/opinion-92-13DiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… in our city and across the Finger Lakes as well as for drawing attention to the challenges we face in the region. As … Comptroller DiNapoli for visiting our great facility and drawing attention to our efforts to help boost the Finger … also plays a significant role in the region’s economy, drawing visitors to the area’s scenic lakefronts and gorges …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesDiNapoli Calls for State Procurement Reform
… Comptroller Thomas P. DiNapoli today proposed changes to the state’s procurement practices in the wake of criminal charges and allegations of corruption in the … Comptroller Thomas P DiNapoli today proposed changes to the states procurement practices in the wake of criminal …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-calls-state-procurement-reformOpinion 91-10
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Laws of NY, §§1486, 1491). The park district has no authority to contract indebtedness in its own name … v Armstrong , 45 NY 234; Village Green Realty v Glen Cove Com. Dev. , 95 AD2d 259, 466 NYS2d 26; Gewirtz v City of Long …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 90-14
… the developer to pay such fees directly to independent contractors performing such services. You inquire whether a … and land surveyor engaged by the town as independent contractors to perform services in connection with … a special planning board attorney employed as independent contractors by the town, we note that in 1977 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-90-14DiNapoli: Employment Recovery for New Yorkers with Disabilities Lags Nation
A new report released today by State Comptroller Thomas P DiNapoli finds that after a nationwide spike in unemployment New Yorkers with disabilities continue to face a higher unemployment rate than the national average for those with disabilities
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-employment-recovery-new-yorkers-disabilities-lags-nationDiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… S. Ennis today announced the arrest of a Georgia resident, Sandra Smith, for allegedly stealing over $450,000 in New … U.S. Attorney Diane Schulman for prosecuting this case.” Sandra Smith’s mother-in-law, Minnie Smith, was a longtime … At the time of Minnie Smith’s death in September 2006, Sandra Smith was her caretaker and handled her finances. As …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsDiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
New York City lacks needed guidelines and policies for agencies use of artificial intelligence AI leaving it vulnerable to misguided inaccurate or biased outcomes in several programs that can directly impact New Yorkers lives
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsState Agencies Bulletin No. 1996.3
… DOH facilities are affected: Deptid Agency 12030 The Helen Hayes Hospital 12120 Oxford Home for Veterans 12150 NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19963-pilot-program-establishing-temporary-overtime-rate-employees-certainMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsDivision of Housing and Community Renewal Bulletin No. DH-124
… of OSC’s automatic processing of the April 2023 DC 37 Rent Regulation Services Unit (RRSU) LLS payment and provide … processed. Affected Employees: Employees in the DC 37 Rent Regulation Services Unit – BU67 with an increment code … of OSCs automatic processing of the April 2023 DC 37 Rent Regulation Services Unit RRSU LLS payment and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-124-april-2023-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 1991.3
… Payroll Bulletin No. 1991.2 . Purpose: The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … who work at OPWDD are affected. Background: The Memorandum of Agreements (MOAs) between the State of New York, OPWDD, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19913-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1988.3
… The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for employees in certain titles represented by C82 working at … of Agreements (MOAs) between the State of New York, OMH and Council 82 AFSCME AFL-CIO (C82) allow OMH to establish a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19883-pilot-program-establishing-temporary-overtime-rates-employees-certainDiNapoli: Potsdam Audit Finds Missing Court Funds
… records and pocketed cash receipts, according to State Comptroller Thomas P. DiNapoli. After finding the … DiNapoli’s office shared the findings with the New York State Police and St. Lawrence County District Attorney Mary … town officials, District Attorney Rain and the New York State Police.” Auditors found from May 2009 through May 2013, …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsOpinion 94-6
… when interpreting analogous provisions (see e.g. Yonkers Bus v Maltbie, n.o.r., 23 NYS2d 87 affd 260 App Div 893, 23 … see also 1982 Opns St Comp No. 82-166, p 213). In Yonkers Bus, supra, the court construed the provisions of Second …
https://www.osc.ny.gov/legal-opinions/opinion-94-6