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Opinion 93-14
… County , 235 AD 566, 258 NYS 690; see also 1988 Opns St Comp No. 88-30, p 56; 1987 Opns St Comp, No. 87-64, p 96; … 318, 392 NYS2d 594; see also O'Donnell v Syracuse , 184 NY 1; 54 NY Jur, Sewers and Sewage §2; 13 McQullin, Municipal … ( cf . Robert v Town of Amenia , 127 AD2d 637, 504 NYS2d 40; see also 1972 Opns St Comp No. 72-1062, unreported). …
https://www.osc.ny.gov/legal-opinions/opinion-93-14DiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… been held accountable for her actions and must repay the money she stole. My thanks to D.A. Green and the New York … payments went to Walsh’s account. Walsh stole $12,973 by withdrawing over $4,000 from the account and transferring at … forging her deceased mother’s name and endorsing the back of the checks with her own signature, before depositing …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullNewburgh Enlarged City School District – Financial Management (2025M-32)
… of the budget, for unexpected occurrences and fluctuations in cash flow. School districts may also establish reserves to … reasonable portion of fund balance for a specific purpose, in compliance with statutory directives. The District’s … have been during the budget process. Of the $67 million in year-end transfers, $50.6 million went to the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Government-Wide Financial Data – 2023 Financial Condition Report
… into two types: Governmental activities: includes most of the State’s core services as well as general … The 2023 year over year increase in net position is most notably related to increased tax revenue resulting from …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataNYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… System (NYSLRS) today announced employer contribution rates for the State Fiscal Year 2021-22 will increase from … death benefits to their survivors. “Employer contribution rates have gone down or remained relatively flat for several … as longer lifespans, and market volatility are nudging up rates,” New York State Comptroller Thomas P. DiNapoli said. …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22DiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… The total cost of overtime in 2021 reached an all-time high at more than $924 million, … impacts of the pandemic, overtime costs set a new record in 2021,” said DiNapoli. “While the pandemic does not appear … prompted a ‘great resignation’ from the state workforce in 2020, new hiring stalled, and the workforce declined more …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021Economic and Policy Insight: New York State’s Clean Energy Fund
Between 2016 and 2032, the CEF is approved to collect $7.5 billion. Review of CEF-supported programs indicates some have exceeded the goals set out by the New York State Public Service Commission (PSC), while others appear not to be on track to reach their 2025 targets.
https://www.osc.ny.gov/files/reports/pdf/clean-energy-fund.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfSelected Management and Operations Practices (2020-S-38)
To determine whether the New York Power Authority’s (NYPA) electric vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of these initiatives could be achieved. We also determined whether NYPA’s EVolve NY program met its initial ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s38.pdf2022 Women’s History Month Celebration
… In honor of Womens History Month State Comptroller Thomas P DiNapoli pays …
https://www.osc.ny.gov/events/2022-womens-history-monthDiNapoli Audit: Next In Line For Mitchell-Lama Apartments Were Skipped
… fairly,” DiNapoli said. “No one should wait years for an apartment only to be passed over without explanation. Greater … a 174-unit co-op in Greenwich Village. Next in Line for an Apartment, Skipped Over Over nearly three years — Jan. 1, … next applicant on the list should have been offered the apartment. DiNapoli’s auditors discovered that Washington …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-next-line-mitchell-lama-apartments-were-skippedMontrose Fire District – Claims Auditing (2025M-53)
… documentation indicating that the services outlined in the rental agreement were rendered. A claim totaling … an automatic defibrillator (AED) without obtaining quotes in accordance with the District’s purchasing policy or … C includes our comments on issues raised in the District’s response. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Unified Court System Bulletin No. UCS-175
… SY and 87 will be made in a separate check dated 12/21/11. The Uniform Blazer Allowance payment for employees in … Unit G9 will be made in a separate check dated 12/21/11. The Uniform Allowance Payment for unrepresented employees … Leave ( WDL ) without pay, paid Military Stipend ( MLS ), or Military Training Stipend ( MTS ). Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-175-december-2011-unified-court-system-ucs-uniform-allowance-andState Agencies Bulletin No. 1170
… who are members of NYSCOPBA, Inc. and are currently in Bargaining Unit 01 & 21 with Dues (Code 291 & 491) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1170-new-york-state-correctional-officers-and-police-benevolent-associationDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… Comptroller Thomas P. DiNapoli has identified $32,271 in unallowable expenses and $489,616 in questionable costs that were paid by the state Office of … by Comptroller Thomas P DiNapoli has identified $32271 in unallowable expenses and $489616 in questionable costs …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerChenango County Probation Department – Restitution Payments (S9-20-3)
… Determine whether the Chenango County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3State Agencies Bulletin No. 1131
… Availability of Payroll Applications Normal Availability: Monday through Friday 7:00 a.m. – 6:00 p.m. Saturday 6:30 … Sunday, February 12, 2012 Unavailable Presidents’ Day Monday, February 20, 2012 7:00 a.m. - 2:00 p.m. Memorial Day Monday, May 28, 2012 Unavailable Independence Day Wednesday, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1131-availability-payroll-applications-payserv-ps-query-control-dDiNapoli Releases August State Cash Report
… to a total of $28.9 billion, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. … DiNapoli's office issues a state cash report every month identifying state revenues and spending from the prior month. The cash report focuses primarily on the General Fund and All …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-august-state-cash-reportDiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending
… an agreement with Ohio-based utility FirstEnergy Corp. to comprehensively disclose its political spending, New York … trustee of the Fund, announced today. In response to the agreement, the Fund withdrew its shareholder … “Many publicly traded companies use corporate funds to influence the political process and it is important …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spendingXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
An asset retirement obligation ARO is a legally enforceable liability associated with the retirement ie permanent removal from service of a tangible capital asset
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligations