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Death Benefits
… The accidental death benefit is a pension payable to your spouse. Other beneficiaries, as specified by law, may be eligible if there is no spouse. Please review your retirement plan publication for …
https://www.osc.ny.gov/retirement/members/death-benefitsOpinion 92-22
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … of owners of property located outside municipality in assessment review proceedings) PUBLIC OFFICERS AND … representing owners of property located outside village in assessment review proceedings) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-92-22XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… affiliates and subcontractors, did not have sales within New York State of tangible personal property or taxable … agency must include a copy of ST-220-CA in all contract packages submitted to OSC for approval. Contracting agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… to taxpayers and the District’s actual operational results during the audit period were over $118 million. As a … a percentage of the next year’s budget, was between 2 and 12 percent when adding in the appropriated fund balance, … York State Education Law (Education Law) and Section 170.12 of the Regulations of the Commissioner of Education. To …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… The latest in State Comptroller DiNapoli’s series of audits of health and safety in schools finds that, in the face of a mental health crisis among youth, the NYC Department of … The latest in State Comptroller DiNapolis series of audits of health and safety in schools finds that in the face of a …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… The State Education Department’s (SED) weak enforcement of licensing requirements for non-degree proprietary schools … are stretched, but it must ensure these schools are worthy of a license and are not going to rip off vulnerable New … proprietary schools that provide training in a number of areas, such as business, computer/information technology …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: New York Must Do More To Reduce Maternal Deaths
… In 2020, DOH found for every 100,000 babies born, 54.7 Black mothers die during or after childbirth in New York. … York state in 2018, the overall severe morbidity rate for Black women was 2.3 times higher than for white women. DOH …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… (MTA) finances is increasingly reliant on its ability to find significant savings, grow ridership, and efficiently execute capital improvements, according to State Comptroller Thomas P. DiNapoli’s annual review of … cloud future investments, which could force the Authority to make difficult choices between balancing debt levels with …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futureDiNapoli: Fewer School Districts Overriding Tax Cap
… number of school districts overriding New York’s property tax cap declined by more than half over the past three fiscal … districts were twice as likely to override the tax cap compared to high-need districts. “Local school … Overall, 6.5 percent of districts exceeded the tax cap in 2012-13 (44 districts), 4.7 percent (32) in …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capComptroller DiNapoli Releases Municipal Audits
… Grove , Village of Cayuga Heights , Greenville Fire District #1 , Hauppauge Fire District , Village of Holley , Town of Olean Fire Company No. 1 and the Plattsburgh Public Library . “In today’s fiscal … Blooming Grove Village of Cayuga Heights Greenville Fire District 1 Hauppauge Fire District Village of Holley Town of …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… announced today that that Joseph Geer, 40, of Caledonia, NY, pleaded guilty before Chief U.S. District Judge Elizabeth … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsOpinion 88-72
… The residents have now approached the town with a proposal for the establishment of a town sewer district that would … in a nearby city. You ask whether it is permissible for the town to establish a sewer district within an existing … Article 5-A of the County Law do not specifically provide for the establishment of town districts within county …
https://www.osc.ny.gov/legal-opinions/opinion-88-72DiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… Karen Walsh, a 68-year-old Rochester woman, pleaded guilty to stealing $12,973 in state pension payments sent to her mother, whose death had not been reported to the … Karen Walsh a 68yearold Rochester woman pleaded guilty to stealing $12973 in state pension payments sent to her …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullV.3.E Programs – V. Chart of Accounts (COA) Governance
… range. To the extent agency specific Bill Copy level or Sub Program values are not duplicated under a common … used in reporting (for example Education) Level 3: Sub Program category used in reporting (for example Public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsState Agencies Bulletin No. 2229
… of the Fiscal Year 2024-2025 Increase to Seasonal Location Pay and Seasonal Location Pay Mid-Hudson. Affected Employees: Seasonal employees in … employees, provide for an increase to Seasonal Location Pay and Seasonal Location Pay Mid-Hudson rates of payment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonalMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… made in our initial audit report, Medicaid Managed Care Organization Fraud and Abuse Detection (Report 2014-S-51 ). Background Medicaid managed care organizations (MCOs) are responsible for ensuring they do not make payments to ineligible health care providers who have been excluded or terminated from the …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… and transportation. Executive Order 95 (EO 95), issued March 11, 2013, established an Open Data Website ( Open Data … EO 95 implementation was phased in beginning in March 2013, with covered entities required to be in full … covering the period February 15, 2013, through June 26, 2020, was issued on September 15, 2020. The audit …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… initial audit report, Compliance with Executive Order 95 (Open Data) (Report 2019-S-39 ). About the Program State … 95 (EO 95), issued March 11, 2013, established an online Open Data Website ( Open Data ) for the collection and public dissemination of … initial audit report Compliance with Executive Order 95 Open Data Report 2019S39 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followSales Tax Vendor Registration Practices
… The Department is responsible for administering more than 40 State and local taxes, including the sales and use tax. …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesReporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… Under the Plan, OMH reinvests funds realized through the closure of inpatient State beds (about $110,000 per closed …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-follow