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State Comptroller DiNapoli Releases School Audits
… Services , Roslyn Union Free School District and the Sag Harbor Union Free School District . State Comptroller … before being deposited in the district’s bank accounts. Sag Harbor Union Free School District – Child Care Program …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsTown of Ridgeway – Health Insurance Benefits (2025M-95)
… (Board) authorize and monitor health insurance benefits for current and former officials? Audit Period January 1, … to verify total health insurance costs paid by the Town for officials. Understanding the Audit Area As a general … seven-year period from January 2018 through December 2024 for officials covered under the “Town Work Rules Policy” …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95State Comptroller DiNapoli Releases Municipal & School Audits
… funds and could not demonstrate that $8 million held in seven of these reserves was reasonable or needed. In … into the financial system by the business office, which is inefficient and increases the likelihood of errors. … be used to make informed decisions. Officials also did not post information they were required to include on the …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Credit for Military or Additional Service – State Police Plan
… be able to receive credit toward your retirement benefit for military service or other public employment. Military … eligible to purchase credit toward your retirement benefit for your military service. Military service is creditable … military service was before or after you joined NYSLRS. For more information, visit our Military Service Credit page …
https://www.osc.ny.gov/retirement/publications/1518/credit-military-or-additional-serviceCredit for Military or Additional Service – Special 20- and 25-Year Plans
… be able to receive credit toward your retirement benefit for military service or other public employment. Military … eligible to purchase credit toward your retirement benefit for your military service. Military service is creditable … military service was before or after you joined NYSLRS. For more information, visit our Military Service Credit page …
https://www.osc.ny.gov/retirement/publications/1517/credit-military-or-additional-serviceContributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 3 Members If your employer has adopted Section 370-a, your contribution rate is reduced by 5 percent or 8 percent (depending on which … will be smaller. However, when you retire, an increased pension makes your total retirement benefit equal to the …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementService Retirement Benefit – State University Police Plan
… any age after completing 25 years of SUNY police service, or you may qualify for a service retirement if you reach age … With 25 years of creditable service, your benefit will equal 2 percent of your Final Average Salary (FAS) for each … exceed 75 percent of your FAS if you are a Tier 1 member, or 61.67 percent of your FAS if you are a Tier 2, 3, 5 or 6 …
https://www.osc.ny.gov/retirement/publications/1823/service-retirement-benefitOpinion 2001-1
… detailed overtime plan adopted by the village board that sets forth the terms, conditions and remuneration to be paid. … Municipal Law §90 ( id .). As noted, however, the FLSA sets forth only minimum overtime compensation requirements. … detailed overtime plan adopted by the village board that sets forth the terms, conditions and remuneration to be paid …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1State Comptroller DiNapoli Releases Audits
… (Preschool Special Education Audit Initiative) – Williamsburg Infant & Early Childhood Development Center, … – Compliance with the Reimbursable Cost Manual (2021-S-22) Williamsburg, a New York City-based not-for-profit … 3 and 5 years. For the 3 fiscal years ended June 30, 2019, Williamsburg reported approximately $11 million in …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsOpinion 89-11
… in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Associations (use of tax … Laws Of 1975, Chapter 543: The Montgomery Fire Department Volunteer Exempt Firemen's Benevolent Association may expend … of providing care and relief to disabled or indigent volunteer firemen and their families. You ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… Community Development Block Grant (CDBG) program and HOME Investment Partnerships Program (HOME) to ensure they meet requirements, and whether HCR is … and Urban Development (HUD) to administer the CDBG and HOME programs across the State. While HCR administered a …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingState Comptroller DiNapoli Releases Municipal Audits
… services or professional services or ensure no conflicts of interest existed. Auditors found no competition was sought … been contracting with the company for about 10 years. City of Glen Cove Industrial Development Agency – Project Approval … of interest were not filed. Payments in lieu of taxes (PILOTs) billing and collections were not monitored or …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
… About the Program New York State is rich in surface and ground water resources, with over 70,000 miles of rivers and …
https://www.osc.ny.gov/state-agencies/audits/2020/10/19/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… Objective To determine whether CVS Caremark effectively audited pharmacy claims for the … Contract (Contract) with CaremarkPCS Health, L.L.C. (CVS Caremark) to administer the prescription drug program for the Empire Plan. During this period, CVS Caremark processed and paid over 156 million claims …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programState Comptroller DiNapoli Releases School District Audits
… District – Extra-Classroom Activity (ECA) Funds (2021M-181) Unapproved ECA clubs were operating in the district and … data and resume essential operations in a timely manner. Port Chester-Rye Union Free School District – Information …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 89-5
… notice of pendency affecting more than one parcel) ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one parcel) CIVIL PRACTICE LAW AND RULES, §§8018, 8021: A county clerk may not charge … real property or only a single parcel. February 17, 1989 Jack M. Weinstein, Esq., Counsel County of Queens …
https://www.osc.ny.gov/legal-opinions/opinion-89-5DiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… report notes that through the mid-year: Collections of all consumption and use taxes totaled just over $8.4 billion, …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksClaims for Deceased Owners and Estates
… Testamentary In limited circumstances, an heir or payer of funeral expenses can submit a claim if there is no … information. No Court-Appointed Representative – Payer of Funeral Expenses If there is no court-appointed … a copy of the death certificate by contacting: the funeral home that provided the services, or the Health Department in …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesOpinion 96-3
… Services (environmental review by village trustee or firm of the trustee) -- Exceptions (competitive bidding not … providing environmental review services) GENERAL MUNICIPAL LAW, §801: A village trustee would have a prohibited interest … appearing before the village board. General Municipal Law, article 18 (§800 et seq .) contains provisions relative …
https://www.osc.ny.gov/legal-opinions/opinion-96-3DiNapoli: New York City's Budget Benefits From Strong Economic Growth
… State Comptroller Thomas P. DiNapoli at the annual meeting of the Financial Control Board. “New York City’s economy is strong today and shows no signs of slowing,” said DiNapoli. “The city deserves credit for … its efforts to narrow them.” The city projects budget gaps of $1.5 billion in FY 2017 and $1.9 billion in FY 2018, which …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growth