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Opinion 89-7
… AND EMPLOYEES -- Compensation (additional compensation for the board of assessment review for extra meeting) REAL PROPERTY TAX LAW, §523[1][g]; Town … assessment review compensation in excess of their salaries for meeting twice in one year to hear complaints in relation …
https://www.osc.ny.gov/legal-opinions/opinion-89-7List of Agencies That Can Receive Electronic Invoices
… IOL01 Interest on Lawyer Account Fund JUS01 Justice Center for the Protection of People with Special Needs LAW01 … Services OER01 Office of Employee Relations OFA01 Office for the Aging* OFT01 Office for Technology OGS01 Office of General Services* OIG01 Office …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… Employees in six upstate New York school districts had inappropriate computer access to … academic and personal information must be protected by school districts,” said DiNapoli. “Each of the districts … to expand the scope of this audit and begin examining school districts from every region of the state.” The school …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesDiNapoli: NYC Budget Benefits From Stronger Economy
… on debt service and pension contributions have helped New York City close its 2016 fiscal year budget gap and … an analysis of the city’s financial plan released today by New York State Comptroller Thomas P. DiNapoli. “New York City’s budget outlook has improved with the economy, …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-nyc-budget-benefits-stronger-economyBrooklyn Man Pleads Guilty in Check Theft Scheme
… Galker pleaded guilty to one count of Grand Larceny in the Third Degree following an indictment that accused him of stealing checks totaling $31,149 from mailboxes in Brooklyn and using a false identity to cash them. His … of Unclaimed Funds. “Mr. Galker stole from Brooklynites in need of help,” DiNapoli said. “Thanks to my office’s …
https://www.osc.ny.gov/press/releases/2023/08/brooklyn-man-pleads-guilty-check-theft-schemeSuspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… Purpose To determine the extent of implementation of the five … audit report, Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Report 2010-S-64). … range of health care services, including dental services, to individuals who are economically disadvantaged and/or have …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… In addition, TBTA had more than $72 million in unpaid fees for the Henry Hudson Bridge from 2013 through 2015. TBTA … program, submitting only a limited number of registrations for suspension each week after the initial introductory … period. In 23 weeks in 2016, TBTA submitted 225 plates for registration suspension out of the 4,645 that were …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… funds? Audit Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer … These changes followed the former President’s departure in December 2023. From January 1, 2023 through March 31, 2025, … Prepare bank reconciliations. File the Department’s calendar year 2023 annual report on revenues and expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Arkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… such as deposit slips, receipts or documented purpose, for 95 transactions totaling $55,100. These transactions … The Treasurer also did not: File the Company’s annual Form 990 with the Internal Revenue Service (IRS). By not filing Form 990 with the IRS, the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1Action Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… Services (DHSES), which is the primary agency responsible for overseeing the state’s transition to NG911, is years … and multiple state and local government agencies. For counties throughout the state to successfully begin the … operability is dependent on counties’ readiness for NG911. Twenty-two of the 36 counties (61%) that responded …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911DiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… found 50 percent of the contracts in 2019 between Not-for-Profit (NFP) organizations and the state were not … coming months, New York state will need to rely on our not-for-profit partners more than ever to continue fighting the … harms service providers in fields like healthcare, care for the disabled, education and homeless services, which in …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsUnified Court System Bulletin No. UCS-176
To inform agencies of the processing of the 2011 Prepaid Legal Service Benefit
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-176-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… that Fortune 500 retailers Dollar Tree and Dillard’s have agreed to new reporting standards that will help ensure … nearly 5,000 dollar stores in 48 states, agreed to have its global suppliers report on their ability to meet … that Fortune 500 retailers Dollar Tree and Dillards have agreed to new reporting standards that will help ensure …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightState Comptroller DiNapoli Releases School District Audits
… unnecessary accounts had last log-on dates ranging from Jan. 3, 2012, to Sept. 3, 2021, and account for 15% of the …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Molson Coors Agrees to Disclose Political Spending
… long-term value or if it is putting the company's bottom line at risk. I commend Molson Coors for agreeing to our … purposes in an annual report. This brings the company in line with other major food and beverage producers including …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-molson-coors-agrees-disclose-political-spendingState Comptroller DiNapoli Releases Municipal Audits
… the 142 disbursements totaling $142,200 they reviewed were for proper purposes and adequately supported. However, the … approve or authorize anyone to approve billing adjustments for water and sewer bills nor did they require adjustments to … officials did not properly monitor and account for 66% of the 76 fixed assets auditors examined, including …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… in the company’s bylaws, or adopt detailed, written bylaws to provide guidance to the treasurer for recording and reporting financial … the treasurer’s work to provide compensating controls. As a result, unsupported and unapproved disbursements were made, …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… County) District officials did not seek competition for seven professional services or insurance contracts with … contract period, the services to be provided and the basis for compensation. Starpoint Central School District – … employee benefit accrued liability reserve by $820,000. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0One-Year FAS – Career Plan
… the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … immediately preceding retirement. The following types of payments are not considered regular compensation and, in …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOne-Year FAS – New Career Plan
… the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … immediately preceding retirement. The following types of payments are not considered regular compensation and, in …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fas