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Opinion 96-5
… in the opinion. FEES -- Court Fees (exemption from when counsel to Motor Vehicle Accident Indemnification Corporation … appellant) CPLR, §8022; INSURANCE LAW, §5225: Where the counsel to the Motor Vehicle Accident Indemnification … this exemption applies in the situation in which the counsel for MVAIC represents the appellant on behalf of MVAIC …
https://www.osc.ny.gov/legal-opinions/opinion-96-5DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… 17 cities with non-calendar fiscal years, including the “Big 4” cities of Buffalo, Rochester, Syracuse and Yonkers, …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesState Comptroller DiNapoli Releases School District Audits
… not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The district … services. Officials paid $135,000 to 10 of the 14 service providers reviewed without seeking competition. Officials … sign checks. The claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 million. …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… Improving your local government's receipt collection system may get revenue into its bank … that proper internal controls are in place. Accept Credit Card Payments Providing residents the option to pay for fees, fines, taxes or other charges by credit or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processComptroller DiNapoli Releases School Audits
… completed audits of the Arkport Central School District , Erie 2-Chautauqua-Cattaraugus Board of Cooperative … practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … to improve internal controls over the payroll process. Erie 2-Chautauqua-Cattaraugus Board of Cooperative …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Scarborough Fire District – Board Oversight (2025M-117)
… it prevents the Board, taxpayers, the Office of the State Comptroller (OSC) and other interested parties from … investment policy or procurement policy, as required by New York State General Municipal Law (GML). Develop and adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117State Police Bulletin No. SP-217
State Police Bulletin No SP217
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-217-april-2021-increase-8-year-seniority-pay-state-police-represented-newNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… first-ever director of Sustainable Investments and Climate Solutions to support the implementation of the Fund’s Climate … and insight we need to significantly expand our climate solutions portfolio.” “Comptroller DiNapoli’s innovative … portfolio.” The Fund’s Sustainable Investments and Climate Solutions Program Director will report directly to the CIO …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsNiskayuna Central School District – Financial Condition (2012M-218)
… condition for the period July 1, 2010, to March 31, 2012. Background The Niskayuna Central School District is … report shows the deficit was eliminated as of June 30, 2012. Key Recommendations Adopt a comprehensive fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218City of Newburgh – Budget Review (B6-15-24)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt … $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local Finance …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24State Agencies Bulletin No. 1946
… Purpose The purpose of this bulletin is to request verification of the agency address to be displayed on Employee Form W-2 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in conformity with generally accepted accounting principles (GAAP) for governments as prescribed by the Governmental Accounting … Standards Board (GASB) which is the standard-setting body for establishing governmental accounting and financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information … technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of Westhampton … The Village Clerk/Treasurer has administrative rights to the Village’s financial software. Therefore, she has the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Examination of Pitts Management Associates (PMA)
… million for Downstate under both contracts. Key Findings We found that Downstate officials did not properly monitor … savings we reviewed as part of our examination. This does not include $349,627 in understated savings we found when reviewing PMA’s calculations. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaDiNapoli: Ithaca Woman Charged With Stealing Nearly $70,000 in Pension Payments
… stealing $69,481 in state pension payments meant for her deceased husband. “Sharon Collins allegedly took advantage of her husband’s death to try to cheat the pension system,” … that has allegedly defrauded the pension system for her own benefit,” New York State Police Superintendent Steven …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-ithaca-woman-charged-stealing-nearly-70000-pension-paymentsNYSLRS Announces Employer Contribution Rates for 2024-25
… P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) 2024-25. Employers’ average … rates will increase from 13.1% to 15.2% of payroll for the Employees’ Retirement System (ERS) and from 27.8% to …
https://www.osc.ny.gov/press/releases/2023/08/nyslrs-announces-employer-contribution-rates-2024-25State Agencies Bulletin No. 1901
… to inherent danger by virtue of unavoidable proximity to live vehicular traffic within the highway Rights-of-Way are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1901-2021-special-assignment-duty-pay-calendar-year-2020Opinion 88-51
… moneys in a repair reserve fund may be appropriated for repairs of capital improvements or equipment, which repairs are of a type not recurring annually or at shorter … that moneys may be expended from a reserve fund for repairs of capital improvements if the repairs are of a type …
https://www.osc.ny.gov/legal-opinions/opinion-88-51DiNapoli Releases Analysis of Executive Budget
… report also finds: School Aid would increase by $826 million, or 3 percent, to $28.5 billion in the coming …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetStay Informed – Article 14 Benefits
… Your retirement benefits are an important part of a solid … you and your beneficiaries achieve financial security in retirement or in the event of disability or death. Use these … NYSLRS news and information dedicated to pre-retirement planning. Read your member newsletter, The Sentinel , for …
https://www.osc.ny.gov/retirement/publications/1644/stay-informed