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Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… supporting two of the six payments to an office supply store. The Deputy Treasurer could not explain these … Follow-up on overpayments made to the office supply store and seek reimbursement if applicable. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Roosevelt Fire District – Length of Service Award Program (2025M-40)
… declined. As a result, the District’s annual contributions to the LOSAP had to steadily increase to ensure that there were enough assets to cover all benefits …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Opinion 88-51
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (procedure for abolition of); (use of … lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a repair reserve fund may be expended for the dredging of a … annually or at shorter intervals. Where all moneys in a repair reserve fund have been expended and the town board has …
https://www.osc.ny.gov/legal-opinions/opinion-88-51State Agencies Bulletin No. 1921
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the new … BU31 (see Payroll Bulletin No. 1920 ). Therefore, a change to the calculation of Pre-Shift Briefing is necessary. Per … 04/04/2019 (Administration). Additionally, changes to the Pre-Shift Briefing program were made to correctly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingDiNapoli Releases Analysis of Executive Budget
… local share of certain Medicaid costs to the property tax cap. It is unclear how the budget proposals or any … analysis also raised concerns about the Medicaid Global Cap. The cap was established in 2011 to promote cost … plan to deposit $428 million into the Rainy Day Reserve Fund at the end of the current fiscal year a positive step. …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetOpinion 93-1
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … that bear on the issues discussed in the opinion. COUNTY ATTORNEY -- Assistant (entitlement to salary fixed for … salary of county attorney when so acting. If that opinion does still represent our views, you also ask whether our …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Opinion 95-20
… AD2d 843, 484 NYS2d 242, 243 [3rd Dept., 1984]). In the case just cited, the court concluded that only one filing fee … two petitioners acting in independent capacities as is the case here" ( supra 399 NYS2d at 357). While these cases … where a petition seeks multiple relief. Therefore, the case law suggests that the issue of whether to charge a …
https://www.osc.ny.gov/legal-opinions/opinion-95-20DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… The recent labor agreement between New York City and the United Federation of Teachers (UFT) removes the … reserves and begin taking steps to narrow the budget gaps in the coming years.” The city's financial plan forecasts a … the securities industry in the city continues to shed jobs. During the first four months of 2014, the securities …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… are fully insured in case you die before repaying them. How Much You Can Borrow The minimum loan is $25. The maximum loan … could result in significant tax consequences for you. You do not make the required payments on your loan at least once …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsWhat is a Defined Benefit Plan?
… As a NYSLRS member, you are part of a defined benefit plan , also known as a traditional … 20 years, the Fund’s investment returns have covered 75 percent of the cost of pensions. With defined benefit plans, … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planState Comptroller DiNapoli Releases Audits
… issued in September 2015 found significant issues with medical records provided by a physician to support his … assurance that the doctor provided appropriate medical care and that services totaling $1,039,404 warranted … 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-auditsCost-Saving Ideas: Evaluating Solid Waste Collection Options
… Whether your municipality provides garbage collection services … of service for the lowest possible cost. To determine if your community’s system of collection is the most … article 5-G of the General Municipal Law. This can include sharing equipment, facilities or combining collection …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsOpinion 99-1
… 218(e), 219(f): (1) The assets of a service award program for volunteer firefighters must be held in trust. (2) A … You ask whether the assets of a service award program for volunteer firefighters must be held in trust. You also … ). Section 217 of the General Municipal Law sets forth a number of requirements for service award programs adopted …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Opinion 92-53
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent …
https://www.osc.ny.gov/legal-opinions/opinion-92-53State Agencies Bulletin No. 572
… Purpose Describe data on the automated Correction Report. Affected Employees All … the Time Entry page by OSC staff. This new report will be run from data in the PayServ system after OSC has completed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
New York State Comptroller Thomas P DiNapoli and Attorney General Eric T Schneiderman today announced the unsealing of an indictment charging John H Eydeler III 66 a resident of Glendale Arizona with grand larceny in the second degree a class C felony
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… The purpose of our audit was to determine whether FFI tax money was spent in accordance with special act legislation, … Background The recipients of foreign fire insurance (FFI) money include fire departments, fire companies, benevolent …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… The Criminal Enforcement and Financial Crimes Bureau is led by Bureau Chief Gary T. Fishman. The Division of Criminal Justice is led by Executive Deputy Attorney General Kelly Donovan. The … New York State Comptroller. The Investigations Division is led by Chief Investigator Dominick Zarrella. … New York State …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overDivision of Housing and Community Renewal Bulletin No. DH-115
… code of 0510, 0610, 0710, 0810, 0910, 1010, 1110, 1210, 1310, 1410, 1510, 1610, or 1000 who meet the eligibility … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original Death Certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-115-october-2021-district-council-37-dc-37-rent-regulationTown of East Hampton – Budget Review (B18-7-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9