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Opinion 2002-11
… for responding to the minimum number of calls of the emergency rescue and first aid squad, as set forth in section … to the minimum number of fire company calls other than emergency rescue and first aid squad calls, as set forth in … points for responding to the minimum number of calls of an emergency rescue and first aid squad, and an additional …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11Corporate Claim Error or Reimbursement Application
In consideration of the payment of this claim, I/we will reimburse to the Office of the State Comptroller and the State of New York the amount due to any additi
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/corporate-claim-error-reimbursement-application.pdfOrganization Hold Harmless Form
In consideration of the payment of this claim, I/we will reimburse to the Office of the State Comptroller and the State of New York the amount due to any additi
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/organization-hold-harmless.pdfEstate Hold Harmless Form
In consideration of the payment of this claim, the Estate will reimburse to the Office of the State Comptroller and the State of New York the amount due to any
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/estate-hold-harmless.pdfDiNapoli: 82 School Districts in Fiscal Stress
… Monitoring System. The scores are based on the evaluation of 672 school districts with fiscal years ending on June 30, … this year pushes more school districts into fiscal stress. I recommend that local school officials use our system as a tool when crafting their budgets and developing long-term …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Mexico – Financial Management (Oswego County) The board … a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund with … historical or known trends of revenues and expenditures when developing the budgets, so revenues were underestimated …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… “Reliable emergency medical services can be a matter of life or death, and New Yorkers rightly expect to receive timely help when needed,” DiNapoli said. “Local governments across the … In New York state, EMS are provided by an assortment of public and private entities. These may be funded by local …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Motor Vehicles – Language Access Services (Follow-Up) … the State’s language access policy requiring translation of vital documents into the 12 most common non-English … corporation that regulates the flow of streams or rivers when required by public welfare. HRBRRD must adhere to the …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… County) The board did not provide adequate oversight of district financial activities. The board did not establish compensating controls over the work of the treasurer, who was responsible for receiving and … In addition, the board did not treat taxpayers equitably when budgeting for and allocating certain revenues and …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… is troubling, however, because it comes at a time when LIRR needs good service to help convince riders to come … in 2023 were 23% fewer than its 2019 pre-pandemic peak of 91.1 million, but reflected consistent growth from the … their scheduled arrival. For 2023, LIRR reported 93.9% of its trains were on time, or not delayed. However, delays …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityDiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… DiNapoli urged the city to put a substantial portion of the surplus funds into reserves and protect itself against … continue to create economic opportunities.” The release of New York City’s $99.7 billion FY 2023 Budget - $104.9 billion when adjusted for surplus transfers - and Financial Plan (the …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsComptroller DiNapoli Releases School District Audits
… not seek competition for professional services from three of the 10 professional service providers reviewed. Auditors … paid $696,291 during the audit period. Buffalo Academy of Science Charter School – Procurement (Erie County) … or 5 percent. In addition, auditors determined that when unused appropriated fund balance was added back to the …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1Tier 4, 5 and 6 Accidental Death Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan ERS Tier 36 Article 14B Sec 551 552 553 Tier 4 5 6 Accidental Death Benefit Article 15
https://www.osc.ny.gov/retirement/publications/1841/tier-4-5-and-6-accidental-death-benefitAdditional Benefits Under the 20-Year Plan – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan ERS Tier 36 Article 14B Sec 551 552 553 Addl Benefits Under the 20Year Plan Section 553
https://www.osc.ny.gov/retirement/publications/1841/additional-benefits-under-20-year-planAdditional Benefits Under the 25-Year Plan – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan ERS Tier 36 Article 14B Sec 551 552 553 Addl Benefits Under the 25Year Plan Section 551e
https://www.osc.ny.gov/retirement/publications/1841/additional-benefits-under-25-year-planApplying for Previous or Military Service Credit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan ERS Tier 36 Article 14B Sections 551 552 553 Applying for Previous or Military Service Credit
https://www.osc.ny.gov/retirement/publications/1841/applying-previous-or-military-service-creditFull- and Part-Time Service Credit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 under Article 14B Sections 551 552 553 Full PartTime Service Credit
https://www.osc.ny.gov/retirement/publications/1841/full-and-part-time-service-creditAdditional Benefits Under the 20-Year Plan – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 Article 14B Sec 551 552 553 Addl Benefits Under the 20Year Plan Section 553
https://www.osc.ny.gov/retirement/publications/1840/additional-benefits-under-20-year-planAdditional Benefits Under the 25-Year Plan – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 Article 14B Sec 551 552 553 Addl Benefits Under the 25Year Plan Sec 551e
https://www.osc.ny.gov/retirement/publications/1840/additional-benefits-under-25-year-planCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides short-term … to people who become unemployed through no fault of their own. The New York State Department of Labor (DOL) … risks having to reimburse DOL for high unemployment costs when it can least afford them. Submit a written request to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costs