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Use 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 … in the State. The insurer will collect and remit the tax money generally to NYS Department of Financial Services (DFS) …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5State Comptroller DiNapoli Releases Audits
… Medicaid claims. There was insufficient assurance that the doctor provided appropriate medical care and that services … Inspector General (OMIG) was actively investigating the doctor. According to OMIG officials, steps will be taken to …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 572
… Purpose Describe data on the automated Correction Report. Affected Employees All … changed, deleted or added by a payroll auditor on the Time Entry page. Effective Date(s) Automated … any additions, deletions, or changes made to transactions on the Time Entry page by OSC staff. This new report will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageOpinion 89-64
… Loans (consideration paid for the purchase of property) REAL PROPERTY -- Acquisition Generally (consideration paid) … LAW, §247; VILLAGE LAW, §1-102(1): When purchasing real property, a village board of trustees has a fiduciary … obtain two appraisals for substantial purchases of real estate, we recognize that there will be circumstances where …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 98-12
… on the issues discussed in the opinion. CITIES -- Powers and Duties (commingling of city and dependent school district moneys); (use of city and dependent school district moneys to temporarily finance … Whether the moneys of a city with 125000+ inhabitants and the moneys of the city school district of such a city may …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 95-3
… the manner provided by section 1262(c). February 24, 1995 Glenn S. Hackett, Esq., County Attorney County of Niagara …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Division of Housing and Community Renewal Bulletin No. DH-108.1
… fiscal year 2020-2021 and includes the 2020 RRSU Salary Schedule . Note: Per Division of Budget (DOB), this payment … RRSU Retroactive 2% Salary Increase: Employees with a Comp Rate Code of ANN who are in a traineeship (Grade 800). … dues and the following: Code Description 404 SUNY 403(b) 406 Strike/Discip Fine 410 Health Care Spending Account …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1081-april-2020-district-council-37-dc-37-retroactive-2Comptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… thousands of dollars in New York City public matching funds during Alvarez's unsuccessful 2013 run for Council. The … dodged campaign finance laws to illegally obtain matching funds," said State Comptroller Thomas P. DiNapoli. "Thanks to … 10, 2018. Mendez and Gonzalez allegedly provided entity funds to six other employees of the New York City-based …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateVillage of Herkimer – Payroll (2025M-37)
… of Herkimer (Village) officials pay salaries, wages and separation payments as authorized and ensure adequate employee time records were maintained? … Program Employee compensation, including regular salaries and wages, overtime and payments to employees for unused …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Contact Us
… Comptroller’s office returns certain unclaimed property to owners – no claim required. For inquiries, see our … or contact us with the form below. How much is my claim? To protect your privacy and prevent fraud, we can’t tell you … including the amount, and your check will be mailed to the address provided on your claim form within 30 days. …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usDiNapoli Announces Latest Fiscal Stress Scores
… as well as the villages of Cambridge (Washington), Island Park (Nassau), and Saugerties (Ulster), were designated in … to fiscal stress.” The villages of Chateaugay (Franklin), Huntington Bay (Suffolk), Kaser (Rockland), and Liberty … file annual financial data in time: the Village of Island Park, which had not received a score from FYE 2020 to 2023, …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli Releases Municipal Audits
… $250, as required. The clerk also did not remit real property taxes to the supervisor on a weekly basis or provide …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2341
… Retroactive Adjustments Time Entry overtime earnings codes that are submitted with an amount will not be adjusted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyState Agencies Bulletin No. 1992
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … LLS payments for newly eligible employees, the increases to the previously paid April 2019, 2020, and 2021 five (5) … were not paid to PEF employees who became eligible for a five (5) or ten (10) year payment for the first time after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1828.1
… Affected Employees Arbitration eligible employees in Bargaining Unit 01 and Non-Arbitration eligible employees … to pay the 2021 2% Increase (BU 01) If the employee does not meet the eligibility requirements for the … retroactive salary increases, the appropriate Longevity amount (determined by the employee’s increment code – see …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-nonOpinion 2004-7
… "shall adopt rules, regulations and rates to apply to all consumers outside of the village." Section 11-1116 also …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7DiNapoli and William Glasgall Op-Ed
… The Bond Buyer published an op-ed from New York State Comptroller Thomas P. DiNapoli and William … Finance, at the Volcker Alliance , a nonprofit based in New York City. The full op-ed is below: In 2020 and 2021, the … and other COVID-19 pandemic-related challenges. The New York State Comptroller's office issued a report showing …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edComptroller DiNapoli Releases School Audits
… completed audits of the Albany Leadership Charter High School for Girls , Charter School for Applied Technologies , Eugenio Maria de Hostos Charter School , Germantown Central School District , Niagara Charter … completed audits Alb Leadership Char HS for Girls Char School for Applied Technologies Eugenio Maria de Hostos Char …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… allegedly stealing a total of nearly $14,500 from the fire company. “The Emmons allegedly cheated Hannibal residents out … 2016, then-Chief Chris Emmons convinced the Hannibal Fire Company to pay for construction of a go-kart track on its property. He claimed it would help raise money for the company and replace bingo nights. The company spent $35,000 …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsPension Payment Option Election – Divorce and Your Benefits
… At retirement, a member must elect a pension payment option, which determines how the retirement … after their death. Some DROs require the member to elect a pension payment option that provides a continuing benefit to … should be aware that: The member cannot change their pension payment option or, for joint allowance options, their …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-election