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State Police Bulletin No. SP-232
… Purpose: The purpose of this bulletin is to inform the Division of State Police of OSC’s Automatic … of Absence/MTS, and Leave of Absence/MLL), and who returns to the payroll by 10/31/2023, may receive the payment upon … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-232-2022-state-police-expertise-payCincinnatus Fire District – Board Oversight (2025M-77)
… 31, 2024. We extended the audit period to March 18, 2025 to review training certificates, the adopted code of ethics policy and obtain the 2025 adopted budget. Understanding the Audit Area A fire … with our findings and indicated they have initiated or plan to initiate corrective action. The District’s response …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Scarborough Fire District – Board Oversight (2025M-117)
… on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Village of Victory – Records and Reports (2025M-94)
… on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94DiNapoli Calls on Twitter & Other Major Corporations to Take Action on Political Spending Transparency
… his political spending disclosure shareholder proposals. CMS Energy Corporation, Molson Coors Beverage Co., and …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-twitter-other-major-corporations-take-action-political-spending-transparencyState Comptroller DiNapoli Releases Municipal Audits
… eligibility. Some exemptions lacked proper applications, renewal forms or supporting documentation. Auditors also …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending
… allegations that the company and its affiliates used “secret payments” totaling over $60 million in exchange for a …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spendingComptroller DiNapoli Releases School District Audits
… percent) did not have appropriate proof of residency. As a result, officials cannot ensure they billed districts of … acceptable use policy. A review of the web browsing history on 15 computers found significant personal Internet …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… in the initial audit report; however, additional action is needed. In particular, the Office of the Medicaid … information reported by providers on their fiscal reports is accurate, documented, properly calculated and allowable. … reviews of providers’ fiscal report information. There is a risk that conclusions drawn from any inaccurate data may …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1793
… Purpose The purpose of this bulletin is to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back. Affected Employees New York State … The purpose of this bulletin is to provide agencies with instructions on how to update a Tier …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… Audits of 20 school districts across New York state found many could not … Thomas P. DiNapoli. “The COVID-19 pandemic forced school districts to quickly adapt to a new environment, using … 1,155 IT assets to confirm they were inventoried in school districts’ records and selected 945 of these to see if …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentTaberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… Board of Directors (Board) and Treasurers ensure financial activities were properly recorded and reported and funds were … Summary The Board and Treasurers did not ensure financial activities were properly recorded and reported and funds were … information to effectively oversee the Company’s financial activities. In addition, weaknesses in recordkeeping and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6Village of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Rushville Hose Company, Inc. – Financial Oversight (2026M-16)
… transparency and integrity. A lack of oversight can lead to mismanagement, fraud, damaged reputation and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Determining the Ex-spouse's Share – Divorce and Your Benefits
… credit at retirement (denominator). Then, that percentage is multiplied by 50%, so that the member and ex-spouse each … credit accrued during the marriage when the numerator is written as an open date field, for example: Total service … amount per month. While available for active members, this is more commonly seen in DROs filed after a member has …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareState Comptroller DiNapoli Releases Municipal Audits
… – Audit Follow-Up (St. Lawrence County) The review looked at Fine Fire District’s progress in implementing …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: New York City Projects Surplus in 2017 Despite Slower Tax Collections
… the size of the out-year budget gaps. To his credit, Mayor de Blasio has prudently maintained the city’s reserves at …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-city-projects-surplus-2017-despite-slower-tax-collectionsDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… urge Hempstead’s administrators and school board members to act immediately and address the issues contained in this report.” DiNapoli’s office found a number of payments to administrators that raised concerns. This includes the … Johnson receiving biweekly paychecks that were $7,000 to $11,000 more than she was contractually entitled to for …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtOpinion 89-56
… which are billed to the town but were not rendered. This is in reply to your letter concerning certain payments … Comp No. 85-44, p 59). Similarly, in the instant case, it is our opinion that the town may enact a local law providing … constitute gifts in contravention of Article VIII, §1. It is also our opinion that, in a collective bargaining …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Opinion 92-48
… to whether all or a portion of the capital improvement is sold. 1987 Opns St Comp No. 87-71, p 107 is superseded to the extent inconsistent. You ask whether … Opn No. 87-71, supra , that when a parcel of real property is purchased with the proceeds of obligations authorized to …
https://www.osc.ny.gov/legal-opinions/opinion-92-48