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Opinion 2003-3
… for the performance of certain activities in connection with providing fire protection and other emergency services … credited under the terms of the program (Governor's Bill Jacket for chapter 775 of the Laws of 1988, Memorandum of … a maximum of 40 years (or $800 a month)" (Governor's Bill Jacket for chapter 775 of the Laws of 1988, Letter to Nancy …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay principal and/or interest … may apply surplus surcharge monies toward the payment of interest andor principal on serial bonds …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Contract and Payment Actions in September
… of Civil Service $3 million with OpAD Media Solutions LLC to provide media buying services for continuous … Authority $28.8 million with Millennium Power Company LLC for off island electric capacity purchase. Office of … $25.9 million to Maximus US Services Inc. for enrollment broker services for the Office of Health Insurance Programs. …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberOpinion 88-4
… service - refreshments to foster parent trainees) SOCIAL SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: A … Opns State Comp No. 77-226, unreported, refreshments for senior citizens as incidental to a recreation program; 28 Opns State Comp,1972, p 48, refreshments for volunteer firefighters at the scene of a serious fire). …
https://www.osc.ny.gov/legal-opinions/opinion-88-4City of Mechanicville – Separation Payments (2025M-59)
… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials ensure that … Audit Summary During the audit period, City officials did not ensure the accuracy of separation payments. As a … which may have resulted in overpayments. City officials did not have adequate policies or written procedures in place …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59City of Lockport – Budget Review (B23-1-7)
… accumulated deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The Act requires … underestimated the amount of overtime incurred by the fire department in 2023, which we estimate will exceed the … The proposed 2024 budget includes appropriations for ambulance services including funding for the addition of four …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7NYSLRS Announces Employer Contribution Rates for SFY 2026-27
… plan combinations. In the SFY that ended March 31, 2025, NYSLRS paid out nearly $16.8 billion in benefits. … rates. In 2012, DiNapoli began providing employers with access to a two-year projection of their annual pension … return assumption for public pension funds was 7% in July 2025, according to the National Association of State …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27DiNapoli Statement on the MTA's July Financial Plan
… regarding the Metropolitan Transportation Authority’s July Financial Plan . “The MTA’s revised ridership … and plan for long-term service challenges. The MTA’s July financial presentation shows operating budget gaps when … regarding the Metropolitan Transportation Authoritys July Financial Plan …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… Purpose To determine the extent of implementation of the three … June 4, 2008. New York State awards grants and contracts to non-profit community-based organizations that offer … three administered by OCFS. We found that Educators could not support or justify $883,530 of expenditures claimed. Of …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background … paid, or that the Administrative Board is presented with and approves all the claims that are actually paid. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialPort Jefferson Union Free School District – Information Technology (2014M-039)
… Port Jefferson Union Free School District Information Technology 2014M039 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… the Village’s method of compensating Village officials and credit card usage for the period June 1, 2010, through April … Village’s payroll. The Board did not adopt a comprehensive credit card policy. Although the Village adopted a credit card policy on April 23, 2012, this policy only set …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Town of Otto – Town Clerk and Tax Collector (2012M-214)
… Background The Town of Otto is a rural community located in Cattaraugus County, with a population of 800 residents. … including her own, which totaled $950 and is included in the $4,134. Furthermore, the Clerk discarded tax stubs … apparent duplicate payments for tax bills resulting in overpayments totaling approximately $2,600 that have not …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background The Poughkeepsie City School District is located in the City of Poughkeepsie, in Dutchess County. … The District spent more than $50,000 on a contract with a certified public accountant (CPA) to provide services …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andVillage of Endicott -- Budget Review (B17-4-7)
… independent evaluation of the Village's tentative budget for the 2017-18 fiscal year. Background The Village of Endicott is located in Broome County. Chapter 91 of the Laws of 2004 … to submit to the State Comptroller each year, starting with the fiscal year during which the local government is …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Accounts Payable Advisory No. 3
… ID. Select the appropriate Address Sequence on the Invoice tab of the voucher for the address from where the vendor … originated. If an address is not selected on the Invoice tab, the system will populate the default address associated … Select the appropriate Address Sequence on the Payments tab of the voucher that corresponds to the address on the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceContributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… You are required to contribute toward your retirement. Tier 1, 2 and 3 Members If your employer has adopted Section … benefits during fiscal year 2012-13. Beginning April 1, 2013, the contribution rate will be based on your annual … your retirement benefit. Annual Wage Contribution Rate $45,000 or less 3% $45,000.01 to $55,000 3.5% $55,000.01 to …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… money. I want to thank Steuben County District Attorney Brooks Baker and the New York State Police for their …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
State Comptroller Thomas P DiNapoli announced today his office stopped $213 million in questionable or fraudulent personal income tax refunds from being paid so far in 2017
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsJericho Union Free School District – Acceptable Use Policy (2022M-194)
… officials helped safeguard personal, private and sensitive information (PPSI) by developing controls and communicating … infection or PPSI exposure. In addition to sensitive information technology (IT) weaknesses that were communicated … including the Assistant Superintendent for Business Affairs (ASB), were not aware that they were expected to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194