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Analysis of Fiscal Stress in New York State's Cities
This research brief measures fiscal stress in cities and includes an overall fiscal profile of each city in the State (except New York City).
https://www.osc.ny.gov/files/local-government/publications/pdf/citiesfiscalstress.pdfNY State Comptroller DiNapoli Asks for Report on Due Diligence in Wake of Dakota Pipeline Controversy
… to omit the shareholder request from a vote at its annual meeting, which the SEC denied in February. The resolution will be presented and voted on at the company's annual general meeting on April 26 in Findlay, Ohio. The Fund …
https://www.osc.ny.gov/press/releases/2017/03/ny-state-comptroller-dinapoli-asks-report-due-diligence-wake-dakota-pipeline-controversyComptroller DiNapoli and A.G. Schneiderman Announce Conviction of Atlanta, Ga Resident in Pension Fraud Case
… Auditor Meaghan Scovello. The Investigations Bureau is led by Chief Dominick Zarrella. The Forensic Audit section is led by Chief Auditor Edward J. Keegan. The case is being … The Criminal Enforcement and Financial Crimes Bureau is led by Bureau Chief Gary T. Fishman and Deputy Bureau Chief …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-atlanta-ga-resident-pension-fraud-caseCUNY Bulletin No. CU-874
… Purpose: The purpose of this bulletin is to inform City University of New York (CUNY) agencies of the … who have not received a paycheck since 09/04/2025, and to provide agencies instructions for the use of Reason Code ACV to identify employees who should not be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-874-2026-automatic-system-termination-inactive-cuny-employeesTown of Lockport – Building Permit Fee Collections (2025M-56)
… – pdf] Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 Understanding the Audit Area A building permit is an official document issued by a local …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56State Agencies Bulletin No. 2211
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2024 PEF LLS payment and provide instructions for payments not processed automatically. Affected Employees: … for the April 2024 PEF LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2211-april-2024-public-employees-federation-pef-longevity-lump-sum-llsOpinion 94-6
… tenant members of a housing authority and other members (cf. Public Housing Law, §30[5], providing that status as … of tenancy). In the absence of a statutory definition (cf. General Municipal Law, §800[3], defining "interest" for …
https://www.osc.ny.gov/legal-opinions/opinion-94-6State Agencies Bulletin No. 286
… educational assistance benefit equals or exceeds $300, OSC will divide the value of the benefit by three and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsReporting Requirements Changes (2015) – Reporting Elected and Appointed Officials
… and ensures they receive appropriate service credit. In August 2015, this regulation was revised for officials who … Elected and Appointed Officials Official did not need to attest to the accuracy of the ROA. Official must sign the ROA to … Elected and Appointed Officials Revisions to Regulation 3154 in 2015 help ensure that elected and …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changesState Agencies Bulletin No. 2381
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … employees receiving an LLS will not receive an increase to the payment amount if they otherwise would have qualified … 603-617) and NS positions (Grade 600), which are equated to a grade (Grade 603-617), are eligible for the April 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2381-april-2025-managementconfidential-mc-longevity-lump-sum-lls-paymentDivision of Housing and Community Renewal Bulletin No. DH-145
… regular paycheck. For example, if an employee has $200 deposited into a loan account and the remainder going …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-145-october-2025-district-council-37-dc-37-rent-regulationImproper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up)
… Objective To determine the extent of implementation of the three … program offers managed long-term care (MLTC) coverage to people who are chronically ill or disabled and who wish to stay in their homes and communities. MLTC plans offer a … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2021/08/31/improper-fee-service-payments-services-covered-managed-long-term-care-plans-followOpinion 91-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … duty. In Schampier v Office of General Services of the State of New York , 73 AD2d 1011, 424 NYS2d 57, affd 52 NY2d … for which he was entitled to compensation, although only 24 of those 31 days were also days on which he was scheduled …
https://www.osc.ny.gov/legal-opinions/opinion-91-40DiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… the New York State Police today announced the guilty plea of former Village of Chatham Chief of Police Peter Volkmann following a joint investigation. As … the New York State Police today announced the guilty plea of former Village of Chatham Chief of Police Peter Volkmann …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageMiddlesex Fire District – Procurement (2025M-135)
… back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire … made a payment of $157,992 toward the purchase of a tanker truck. Audit Summary District officials did not ensure the … to competitive bidding applied when procuring a new tanker truck. Additionally, officials did not follow the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135State Agencies Bulletin No. 2281
… is to inform agencies of OSC’s automatic processing of the 2024 APSU Clothing Allowance and to provide agency … not processed automatically. Affected Employees: Employees in APSU – BU31 who meet the eligibility criteria are … following titles: Park Police Officer Park Police Officer SL Sergeant Park Police Lieutenant Park Police Captain Park …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2281-2024-clothing-allowance-certain-agency-police-service-unit-apsuState Agencies Bulletin No. 2394
… is to inform agencies of OSC’s automatic processing of the 2025 APSU Clothing Allowance and to provide agency … provides for a Clothing Allowance Effective Dates: The 2025 APSU Clothing Allowance will be processed in a separate … in Administration Pay Period 18L, paychecks dated 12/17/2025. OSC will process this payment via direct deposit. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2394-2025-clothing-allowance-certain-agency-police-service-unit-apsuOpinion 90-8
… but a fire company in a multi-company fire department is not precluded from paying all or part of its foreign fire … insurance tax moneys to the fire department of which it is part (see Insurance Law, §§9104[f][2]; 9105[d][3][B]). In … of the recipient of foreign fire insurance tax moneys is related to a city's property, affairs and government ( …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Services to Workers Under the Worker Adjustment and Retraining Notification Act
… oversees a WARN Unit and 10 Regional Rapid Response Teams (Regional Teams) located throughout the State. The WARN Unit receives … Rapid Response activities to the appropriate Regional Teams. The Department also works with partners, such as Local …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-actClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a … body or official is supplied with sufficient information to make that determination. When auditing claims, the … not for a legitimate purpose include: Gifts and donations to private entities in violation of the New York State …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditing