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Opinion 99-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement that program assets be held in … Whether the assets of a service award program for volunteer firefighters must be …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… and Attorney General Eric T. Schneiderman today announced the arrest and unsealing of a one-count indictment charging Graycelia Cizik, 64, a resident of Polk … York State Comptroller Thomas P DiNapoli today announced the arrest and unsealing of a onecount indictment charging …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overCost-Saving Ideas: Evaluating Solid Waste Collection Options
… Whether your municipality provides garbage collection services directly or by contract with a … with its legal counsel, as appropriate. Examine municipal garbage collection Local governments providing solid waste … There are a number of ways to potentially lower municipal garbage collection costs. Intermunicipal cooperation: For …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… Yonkers, New York, Inc. (Yonkers) [pdf] ; and the City of Rochester (Rochester) and the Rochester Firefighters Two Percent … active firemen and family members’ health benefits, social events and administrative costs. Syracuse paid $390,826 in …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5State Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Department of Health: Questionable Payments for Practitioner Services and … pending the results of the investigation. Department of Health (DOH): Medicaid Program: Administrative Costs Used in … State Education Department (SED): Lois Bronz Children's Center Inc., Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 572
… fields: OSC Contact Action, (Change, Delete or Add) Earn Code Earns Begin Date Earns End Date Hours Days Amount … days. OSC Contacts For questions related to the following Earn Codes, please contact the appropriate OSC contact: Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… felony complaint filed today in New York County Supreme Court charges Alvarez with Offering a False Instrument for … Investigations Bureau is led by Chief Dominick Zarrella. Legal Support Analysts Rachel Demma and Katharine Litka of … are presumed innocent unless and until proven guilty in a court of law. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateVillage of Herkimer – Payroll (2025M-37)
… regular salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon separation from service, represent … but did not maintain adequate employee time records or ensure separation payments were accurate or adequately … but did not maintain adequate employee time records or ensure separation payments were accurate or adequately …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Contact Us
… Comptroller’s office returns certain unclaimed property to owners – no claim required. For inquiries, see our … or contact us with the form below. How much is my claim? To protect your privacy and prevent fraud, we can’t tell you … including the amount, and your check will be mailed to the address provided on your claim form within 30 days. …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usState Comptroller DiNapoli Releases Municipal Audits
… were used solely for town purposes. Town of Allen – Town Clerk Collections (Allegany County) The town clerk did not always record fees accurately or deposit them … could not confirm whether they were for a valid and legal town purpose. City of Cohoes - Physical Accessibility …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Latest Fiscal Stress Scores
… in New York state were designated in fiscal stress for local fiscal years ending (FYE) in 2024, up from 14 a … remain vigilant and pragmatic when spending and planning for the future.” DiNapoli launched FSMS in 2013 to evaluate fiscal stress for local governments, using indicators based on year-end …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli's Annual Report on MTA Debt Highlights Progress on Capital Investments and Debt Management
… New York State Comptroller Thomas P. DiNapoli. As of April 2026, the Authority has committed more than $38 billion from … more in debt funded by its operating budget to help pay for the 2020-2024 and the 2025-2029 programs. The MTA has … budget, which is manageable, particularly given the scale of assets the MTA oversees. MTA Debt Highlights Debt …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapolis-annual-report-mta-debt-highlights-progress-capital-investments-and-debtTown of Denmark – Claims Auditing (2026M-32)
… [read complete report – pdf] Audit Objective Did the Town of Denmark (Town) Board (Board) properly audit and approve claims before payment? Audit Period January 1, 2024 – January 21, 2026 Understanding the Audit Area The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Opinion 2005-9
… that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (training requirement for board members) … LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected member of a component …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Agencies Bulletin No. 1944
… agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … after 12/31/2017 and before 01/01/2026), the maximum fair market value of a vehicle (automobiles, vans, trucks) … may include tolls paid with EZ Pass accounts or other credit cards issued by the State. If these charges were not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2341
… provide agencies with instructions for processing the 2024-2025 Firearms Training and Safety Incentive Program Payment … Pursuant to a side letter contained in the 2023-2026 Agreement between the State of New York and PEF, … with State fiscal years. Effective Dates: The 2024-2025 Firearms Training and Safety Incentive Program Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyState Agencies Bulletin No. 1992
… State Agencies Bulletin No 1992 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1828.1
… Submit a Position Change Request to the Position Management Unit if the position information is incorrect on … position change requests may be directed to the Position Management mailbox. Questions regarding military information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-nonOpinion 89-4
… Opns St Comp No. 85-34, p 47; 23 Opns St Comp, 1967, p 841). Further, the town supervisor is the treasurer and, … is a director of the contracting entity (23 Opns St Comp 841, supra ). General Municipal Law §802(1)(a) further … the town (23 Opns St Comp, 1967, p 242; 23 Opns St Comp 841, supra ). The town has adopted a policy of requiring an …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 2004-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … for properties within the villages (see, e.g., 1981 Opns St Comp No. 81-369, p 405; 1975 Opns St Comp No. 75-1159, … options available, including requiring outside users to pay a deposit, to make a minimum payment in advance or to pay …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7