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Special Plan for Albany County Sheriffs, Undersheriffs, Deputy Sheriffs, Correction Officers, and Identification Officers (Sections 89-h and 603(e))
… Special Albany County Sher Undersheriffs Deputy Sher ID Off and Corr Off Plan for PFRS Tier 1 2 4 5 6 some Tier 3 …
https://www.osc.ny.gov/retirement/publications/special-plan-albany-county-sheriffs-undersheriffs-deputy-sheriffs-correction-officers-andSpecial Plan for Jefferson County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-j and 603(h))
… Special Jefferson County Sheriffs Undersheriffs Deputy Sher …
https://www.osc.ny.gov/retirement/publications/special-plan-jefferson-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersSpecial Plan for Onondaga County Deputy Sheriffs (jail division, competitively appointed) and Correction Officers (Sections 89-k and 603(g))
Special Plan for Onondaga County Deputy Sher jail div competitively apptd and Corr Off for PFRS Tier 1 2 4 5 6 some Tier 3 Sections 89k 603g
https://www.osc.ny.gov/retirement/publications/special-plan-onondaga-county-deputy-sheriffs-jail-division-competitively-appointed-and-correctionComptroller DiNapoli Releases State Audits
… through its analysis and use of prescription data that it maintains electronically. Auditors found several areas … are needed. Metropolitan Transportation Authority: Staten Island Railway – On-Time Performance (2015-S-56) The Staten …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… $94.4 million. This collectively reduced the effectiveness of managing the district’s financial condition. The board and … waste and abuse of company resources. Otsego County – Court and Trust Funds Pursuant to state abandoned property … statutory fees, is deemed abandoned property. After public notice, the county treasurer should pay all abandoned …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 91-12
… Powers and Duties (retention of moneys derived from fund raising activities) GENERAL MUNICIPAL LAW, §204-a: Moneys … authorizes "fire companies" to engage in certain "fund raising activities" (see also, Not-For-Profit Corporation … (General Municipal Law, §204-a[1][a][1]). The term "fund raising activity" as used in section 204-a means "a method of …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Town of Cohocton – Procurement (2025M-13)
… with Town policy, statutory requirements and good business practices? Audit Period January 1, 2023 – January 31, 2025 … policy, statutory requirements or good business practices and stated it was an inconvenience for them to … with Town policy statutory requirements and good business practices …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… BOCES aid for their component districts for facility rental costs. This occurred because they improperly included total facility rental revenue received by BOCES without deducting portions … BOCES aid for their component districts for facility rental costs This occurred because they improperly included …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… Agencies (IDAs) are established to provide financial assistance to businesses to encourage various types of … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalOpinion 97-15
… of county lighting district) COUNTY LAW, §250; MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a … specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). Also, article 4 of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-15State Agencies Bulletin No. 1964
… Under the current business process, state agencies submit Form AC 3340 to OSC’s Bureau of State Payroll Services … check stop payment, replacement, reversal, or exchange request through PayServ; Form AC 3340 will no longer be … next-of-kin. For questions regarding submitting a request through PayServ, please see the Payroll Bulletin No. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newState Comptroller DiNapoli Releases Municipal Audits
… at the end of 2019, and officials had to rely on loans for cash flow. Errors in the 2020 accounting records also make it …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsReporting Through Retirement Online – Legacy Reporting
… December 31, 2015 would appear as 20151231 Registration Number 8 Does not include hyphen All PFRS members’ … A) or 0B (zero B) If member does not have a registration number, he or she should not be reported Social Security Number 9 Does not include hyphens. First 5 numbers may be X’d …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineGeneseo Central School District - Online Banking (2019M-172)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … Findings District officials did not: Follow the Board’s online banking policy or develop procedures to adequately segregate online banking duties. Ensure that authorized access to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Governor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… and Washington State to co-found the U.S. Climate Alliance, a 16-member alliance representing approximately 40 percent of U.S. gross …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelComptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… the claims it submitted. Today, Queens Country Supreme Court Justice Peter F. Vallone, Jr. unsealed an indictment … seeking over $8.7 million in damages plus penalties. Court papers unsealed today alleged that Value’s owners made … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyOpinion 90-36
… 16, 1875, bearing that date. As there were no funds in the bank to pay the checks, the agent and the tax receiver agreed … In contrast with a check, which is a draft drawn on a bank and payable on demand (Uniform Commercial Code [UCC], §3-104[2][b]), a postdated check is …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 89-32
… OF INTEREST -- Approval of Contracts (issuance of check by county treasurer) -- Leases (contract between county and corporation of which county treasurer is stockholder) -- Stock Ownership (county … Whether a county treasurer would have a conflict of interest by virtue …
https://www.osc.ny.gov/legal-opinions/opinion-89-32