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Opinion 93-12
… member) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - spouse of school board member … any officer or employee to attend a conference conducted for the betterment of the municipality. Authorization must be … (General Municipal Law, §77-b[2]). Section 77-b provides for the payment by the municipality of all actual and …
https://www.osc.ny.gov/legal-opinions/opinion-93-12DiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… A total of $19,524 in pension payments went to Walsh’s account. Walsh stole $12,973 by withdrawing over $4,000 from the account and transferring at least $8,000 to a second account in her mother’s name to which she also had access. …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullAutomated Phone Service
… Below is a list of the phone menu options available to NYSLRS retirees. Many of the … correspond to the numbers you will need to press on your phone for information. In most cases, if you are a retiree or … and general retirement information quickly and easily by phone with the NYSLRS automated phone service …
https://www.osc.ny.gov/retirement/retirees/automated-phone-serviceComptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… that Roger Burlew, the former Highway Superintendent for the town of Erin who stole $65,000 from the Town, has … state prison. "Mr. Burlew began to steal public equipment for his private business in 2007," Comptroller DiNapoli said. … auditors, investigators and the Attorney General's office for their work on this case." "Today's sentencing sends a …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentenced-0Comptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… that Roger Burlew, the former Highway Superintendent for the town of Erin who stole $65,000 from the Town, has … state prison. "Mr. Burlew began to steal public equipment for his private business in 2007," Comptroller DiNapoli said. … auditors, investigators and the Attorney General's office for their work on this case." "Today's sentencing sends a …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentencedII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Disbursements and Changes in Fund Balances – Budget vs. Actual Detail schedules of Tax Receipts and Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsCity of Yonkers - Budget Review (B21-6-7)
… revenue estimates for income tax surcharge, city and state mortgage tax, sales and use tax and sales and use … the estimates for income tax surcharge, city and state mortgage tax, sales and use tax and sales and use …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7XVI.3.K Interim Reporting – XVI. Financial Reporting
… will not be restated. Restatements will be made in the case of accounting changes and/or errors. Revenues - The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingOversight of Disability Services (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Oversight of Disability Services (Report 2021-S-42 ). About the Program … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followDiNapoli and Montgomery County DA Pearson: Former Executive Director of the Fulton-Montgomery County Chamber of Commerce Arrested for Embezzling Over $440K
… access to the Fulton-Montgomery County Chamber of Commerce bank accounts. She allegedly used her access to write checks …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-montgomery-county-da-pearson-former-executive-director-fulton-montgomery-county-chamberEaster Seals New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Easter Seals New York (Easter Seals NY) on its Consolidated Fiscal Report (CFR) were properly … To determine whether the costs reported by Easter Seals New York Easter Seals NY on its Consolidated Fiscal Report CFR were properly …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualKew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… Other Related Audits/Reports of Interest Whitestone School for Child Development: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualLegal Aid Society
… Purpose The objective of our examination was to determine whether payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal Aid) from April … services (e.g. social workers, investigators, etc.) to minors residing in ten New York counties. To carry out the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyEmpire Plan Drug Rebate Revenue
… negotiate agreements with drug manufacturers for rebates, discounts, and other considerations and pass 100 percent of … the Department within 150 days as required; and $18,686 in discounts that Express Scripts did not pass on to the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Adult Career and Continuing Education Services – Vocational … According to the 2022 American Community Survey (ACS), in New York State, there were estimated to be over 1 million …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedState Agencies Bulletin No. 1908
… Purpose The purpose of this bulletin is to inform agencies of the amended state finance law which … a salary through direct deposit access to their electronic pay stub with the option to opt out of receiving a paper pay … that employees fully enrolled in direct deposit must have the option to opt out of receiving a paper pay stub. NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1908-nys-payroll-online-rollout-all-state-employeesState Agencies Bulletin No. 1909
… to inform agencies of OSC’s upcoming automatic processing and provide guidance on processing payments not automatically … the negotiated 2016–2023 agreement between New York State and NYSCOPBA provides for a bi-weekly Security Services … Unit 01 who have at least one year of service credit and who have a Payroll Status of Active, Leave With Pay or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01DiNapoli Announces New Corporate Agreement to Disclose Political Spending
… New York State Comptroller Thomas P. DiNapoli today announced that NiSource Inc. (NYSE: NI) has agreed to … New York State Comptroller Thomas P DiNapoli today announced that NiSource Inc NYSE NI has agreed to …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spendingComptroller DiNapoli Releases School Audits
… . Caledonia-Mumford Central School District – Online Banking (Genesee County) Although the district’s policy indicates that it has a written online banking agreement with its bank, district officials … with the bank. They also did not adequately segregate online banking duties and did not dedicate a separate …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsDiNapoli Op-Ed: New York Needs to Boost Financial Education in Our Schools
… schools Young people in New York have a great knowledge of many subjects, but they have much to learn about personal … including Utah, Rhode Island, Tennessee, Ohio, and West Virginia, require students take a personal finance class to … manage their finances and avoid falling into the trap of spiraling debt. According to a National Endowment for …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-op-ed-new-york-needs-boost-financial-education-our-schools