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Opinion 90-55
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability Benefits (termination of … Whether a village which abolishes its police department is still required to pay a police officer …
https://www.osc.ny.gov/legal-opinions/opinion-90-55XI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… payments to local governments, public authorities, public benefit corporations, or trustees acting on behalf of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewState Agencies Bulletin No. 1835
… to assist in their efforts to enroll employees in direct deposit. Affected Employees All employees who have no active … have an active direct deposit record with no balance row may be affected. Background Due to the Governor’s New York … direct deposit is set up in PayServ as two accounts for 50% each, the employee will receive $75.00 in each account …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checks2025 Gender Pay Gap
Women in New York working full time earned 87.3 cents on the dollar compared to men in 2023.
https://www.osc.ny.gov/files/reports/pdf/2025-gender-wage-gap.pdfKirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
Determine whether the Kirkwood Fire Company District No1 Inc Company officials established adequate controls over collections and disbursements
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andDiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… today to 1 1/3 to 4 years in state prison and ordered to pay full restitution after pleading guilty to stealing over … today to 1 13 to 4 years in state prison and ordered to pay full restitution after pleading guilty to stealing over …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedDiNapoli: Binghamton Woman Sentenced for Stealing Deceased Father-In-Law's Pension Payments
… today announced that Joy LaBarr, a 58-year-old Binghamton woman, was sentenced to pay full restitution of $32,000 and … today announced that Joy LaBarr a 58yearold Binghamton woman was sentenced to pay full restitution of $32000 and …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-binghamton-woman-sentenced-stealing-deceased-father-laws-pension-paymentsDiNapoli: Former NYU Finance Director Pays Over $660,000 in Restitution for Role in Multi-Million Dollar Fraud
… expenses, including renovations to her home and an $80,000 swimming pool. Tappe, of Westport, Conn., pleaded guilty to one count …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-nyu-finance-director-pays-over-660000-restitution-role-multi-million-dollar-fraudOpinion 2009-2
… villages or in any portion of that area. Town Law § 209-q (8) provides that the cost of constructing such an … wholly by the area of the town outside of any village, or (3) wholly by the lands benefited thereby. 1 If the town board … State Comptroller's Disapproval Mem, Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth the threshold for when the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2009-2
… villages or in any portion of that area. Town Law § 209-q (8) provides that the cost of constructing such an … wholly by the area of the town outside of any village, or (3) wholly by the lands benefited thereby. 1 If the town board … State Comptroller's Disapproval Mem, Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth the threshold for when the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0June 2002: GASB Statement 34
… delayed for four years for phase 1 and 2 governments and optional for phase 3 governments. Annual financial reporting …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Improper Episodic Payments to Home Health Providers (Follow-Up)
… State's Medicaid program provides a wide range of health care services to individuals who are economically … to Medicaid recipients in the home. EPS is based on 60-day episodes of care. CHHAs can be paid for a full episode … were transferred into Managed Long Term Care during a 60-day episode of care. The CHHAs should not have received full …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followState Agencies Bulletin No. 2129
… Status of Active or Leave With Pay whose Comp Rate Code is ANN and work percent is 100% on 03/31/2023. Employees with an … Leave of Absence/SKL (Sick Lv) whose Comp Rate Code is ANN and work percent is 50% on 03/31/2023. Employees with an Employee Status of Active whose Comp Rate Code is ANN and who is on a voluntary reduction in work schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2129-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 2129.1
… Status of Active or Leave With Pay whose Comp Rate Code is ANN and work percent is 100% on 03/31/2023. Employees with an … Leave of Absence/SKL (Sick Lv) whose Comp Rate Code is ANN and work percent is 50% on 03/31/2023. Employees with an Employee Status of Active whose Comp Rate Code is ANN and who is on a voluntary reduction in work schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21291-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 421
… Administrative Agencies Background Agreements with various unions in New York State provide for additional compensation … employment or official station is in the five boroughs of NYC, (Bronx, Kings, NY City, Queens and Richmond), or in … of location pay per agency agreements with the employees' unions. OSC Actions-Changes to LOC OSC has added edit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payPresident of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… items including; landscaping for their home, car and insurance payments for their vehicles, flowers and other … cell phone payments, personal purchases at Costco, life insurance, and also created a more than $100,000 no-show … website ($220), personal purchases at Costco ($17,835), life insurance for Dennis Mosesman with Elsie Mosesman as the …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsDiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… and Cortland County District Attorney Patrick Perfetti today announced that former Pharsalia Town Supervisor Dennis … “We have no tolerance for abuse of the public’s trust and today Dennis Brown faces consequences for his crimes. My … them and that the public deserves.” Brown pleaded guilty today in front of Judge Hon. Frank B. Revoir, Chenango …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000The Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility As a Tier 1 member, you will be eligible for a service retirement benefit when you reach age 60 and … with a reduced benefit. 1 Regardless of tier, if you work for an employer that offers a special retirement plan, you … your pension will equal: 1/140th (.71 percent) of your FAS for each year of credited service; plus 1/70th (1.42 percent) …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planState Agencies Bulletin No. 2129.2
… of OSC’s automatic processing of the CSEA Non-Pensionable Lump Sum Payment and to provide processing instructions for … CSEA BU02, BU03, BU04 and BU47 are eligible for a one-time lump sum payment. The one-time lump sum payment is not pensionable and not subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21292-civil-service-employees-association-csea-non-pensionable-lump-sumState Agencies Bulletin No. 2094
… volumes of ACH payments are required to protect account numbers used for those payments. Account numbers must be unreadable anywhere they are stored, except …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2094-payserv-direct-deposit-access-changes-national-automated-clearing-house