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Selected Performance Measures
… performance measurements are accurate and consistent. In addition, we sought to determine whether the MTA uses … corporation chartered by the New York State Legislature in 1965. There are six constituent agencies of the MTA: MTA … as ridership and mean distance between failures (MDBF). In addition to the annual report, performance and other …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… safety and morale of firefighters, who play a crucial role in protecting the community. FFI tax proceeds can be used for … The Town disbursed FFI tax proceeds totaling $11,401 in calendar years 2023 and 2024. Audit Summary Town officials … not properly distribute the 2023 and 2024 FFI tax proceeds in accordance with New York State Insurance Law (Insurance …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106DiNapoli: Fast-Track Payment Program Returns $48 Million in Unclaimed Funds
… expedite unclaimed funds payments of up to $250, with no claim required, has been incredibly successful,” McDonald … rigorous verification of rightful ownership. Before a check is issued, the State Comptroller’s office sends a notification letter to let recipients know a check is coming, followed by the check itself. Recipients are …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-fast-track-payment-program-returns-48-million-unclaimed-fundsComptroller DiNapoli Releases Municipal Audits
… , Town of Thurston , Town of Willsboro and the York Fire Department . “In today’s fiscal climate, budget … did not audit the records of the clerk as required. York Fire Department – Controls Over Financial Activities … Syracuse Town of Thurston Town of Willsboro and the York Fire Department …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0Opinion 89-7
… compensation for the board of assessment review for extra meeting) REAL PROPERTY TAX LAW, §523[1][g]; Town Law, §27[1]: … §1 (1983 Opns St Comp, No. 83-158, p 199; see Timmerman v City of New York , 69 NYS2d 102, affd 272 App Div 758, 70 NYS2d 140; cf . AFSCME v City of Plattsburgh , 72 Misc 2d 744, 340 NYS2d 18, relative …
https://www.osc.ny.gov/legal-opinions/opinion-89-7List of Agencies That Can Receive Electronic Invoices
… businesses now, while other departments will be phased in over time. …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesBrooklyn Man Pleads Guilty in Check Theft Scheme
… New York State Comptroller Thomas P. DiNapoli, Brooklyn District Attorney Eric Gonzalez and the United … announced that Gennady Galker pleaded guilty to one count of Grand Larceny in the Third Degree following an indictment that accused him … New York State Comptroller Thomas P DiNapoli Brooklyn District Attorney Eric Gonzalez and the United …
https://www.osc.ny.gov/press/releases/2023/08/brooklyn-man-pleads-guilty-check-theft-schemeSuspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Report 2010-S-64). Background The … Lawrence Bruckner operated two office locations in Brooklyn, NY. Other dentists who reportedly practiced at the … services purportedly performed by the six dentists at the Brooklyn offices. Our initial audit report, which was issued …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… of implementation of the nine recommendations included in our initial report, Selected Aspects of Collection of … makes efforts to collect unpaid tolls, $11.3 million in tolls were either written off ($5.4 million in On-the-Go, or OTG tolls) or uncollected ($2.3 in OTG tolls …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followArkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… the Treasurer did not: Deposit revenues totaling $5,191 in a Company bank account within three days of receipt, as … transactions included 40 deposits totaling $20,272 in the receipt book and eight disbursements totaling $1,256. … not ensure that all revenues were deposited or deposited in a timely manner and that revenues and disbursements were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1Unified Court System Bulletin No. UCS-176
… of the processing of the 2011 Prepaid Legal Service Benefit. Affected Employees Employees as identified below who … considered taxable income. Therefore, the value of this benefit will be added to the employee’s earnings and … OSC will automatically apply the Prepaid Legal Service Benefit for the 2011 calendar year for employees who were in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-176-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… New York State Comptroller Thomas P. DiNapoli today announced … 500 retailers Dollar Tree and Dillard’s have agreed to new reporting standards that will help ensure greater … New York State Comptroller Thomas P DiNapoli today announced … Fortune 500 retailers Dollar Tree and Dillards have agreed to new reporting standards that will help ensure greater …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… These changes followed the former President’s departure in December 2023. From January 1, 2023 through March 31, … deposits totaling $2,180 with correct dates or amounts in the computerized accounting software. Record 104 … disbursements totaling $22,062 with correct vendor names in the computerized accounting software. Obtain any Board or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122State Comptroller DiNapoli Releases Municipal Audits
… account that, at times, had more than $500,000 on deposit. In addition, the board allowed debit cards to be used, which resulted in a circumvention of the town’s disbursement controls. … with water and sewer village laws and codes which resulted in $29,300 in penalties not being assessed. The board did not …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… the required transition plans and has fallen short in providing counties with needed guidance on moving forward … its recently released 911 plan, monitor counties progress in implementing the NG911 system and improve its … during the COVID-19 pandemic, have left counties in limbo. The plan was finally released in April 2025, three …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911State Comptroller DiNapoli Releases Municipal Audits
… treasurer’s work to provide compensating controls. As a result, unsupported and unapproved disbursements were made, … could go undetected and uncorrected, which could result in theft, waste and abuse of company resources. Town … Fire District – Board Oversight (2022M-170) , released in January 2023. The audit determined that the board did not …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-auditsOne-Year FAS – Career Plan
… your one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of working your vacation; … pay; Payments made in anticipation of retirement; Lump sum payment for deferred compensation; and Any payments made …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOne-Year FAS – New Career Plan
… your one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of working your vacation; … pay; Payments made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… in the one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of working your vacation; … pay; Payments made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… in your FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of working your vacation; … pay; Payments made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fas