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Retirement System Membership – En-Con Police Officers Plan
… and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must … complete and file a membership application with the Office of the State Comptroller. Special Plan Coverage If you become … as a police officer in the New York State Department of Environmental Conservation’s Division of Law Enforcement …
https://www.osc.ny.gov/retirement/publications/1822/retirement-system-membershipRetirement System Membership – State University Police Plan
… Police officers and paid firefighters working for employers that participate in the New York State and … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d …
https://www.osc.ny.gov/retirement/publications/1823/retirement-system-membershipFinancial Forecast 2004 - 2006 for City of Rye NY
Financial Forecast 2004 - 2006 for City of Rye NY
https://www.osc.ny.gov/files/local-government/publications/pdf/multiyear_rye.pdfCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
Did the Caneadea Fire District (District) Secretary/Treasurer (Treasurer) record and report financial transactions in a timely and accurate manner?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/caneadea-fire-district-2025-118.pdfState Comptroller DiNapoli Releases Audits
… $40.3 million and EP payments totaling $18.4 million. Case reviews by DOH are required to determine which program …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Opinion 92-15
… that section 207-c benefits must be provided in the case of partial disability (see Rosato v Hasenhauer , 120 … §30(3), however, provides, in relevant part, that in the case of an award of workers' compensation to a member of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-15NYS Comptroller DiNapoli to McDonald's on Russia
NYS Comptroller DiNapoli to McDonald's on Russia
https://www.osc.ny.gov/files/press/pdf/dinapoli-letter-to-mcdonalds.pdfDiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… to cover her personal costs,” DiNapoli said, “I thank Troop C of the New York State Police and Delaware County Special Prosecutor Linden Summers for helping us to bring this former clerk to justice.” Barnes was …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfAuditors Find Safety Hazards at Pre-K Facilities in New York City
… eligible four-year-olds in the state with the opportunity for an early childhood education and a new statutory … as contracted center-based and contracted school-based). For the 2016-17 school year, there were 72,176 students … violations. At one provider, a climbable 6-ft chain link fence surrounding the outdoor play area was topped with …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityMontezuma Fire District No. 1 - Board Oversight (2018M-54)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of District operations to ensure financial activity was properly recorded and reported and money was safeguarded. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54State Comptroller DiNapoli Releases Local Government Audits
… local government audits have been completed. Town of Amity – Town Clerk (Allegany County) Auditors reviewed 184 … to the appropriate parties in a timely manner. Town of Howard – Fund Balance Management (Steuben County) The board’s management of fund balance was not effective. As a result, general and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsState Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… He used his $5.7 million embezzlements to buy a yacht, a Mercedes, a Corvette, and Pandora jewels for his …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… announced the unsealing today of an indictment charging JAMES SPINA, JEFFREY SPINA, ANDREA GROSSMAN, and KIMBERLY … multiple different qualified individuals. But in reality, JAMES SPINA and JEFFREY SPINA, who are doctors of … medical service corporations. According to the indictment, JAMES SPINA and JEFFREY SPINA, together with GROSSMAN, made …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersOpinion 2002-9
… volunteer workers) VOLUNTEERS -- Use of (to assist at recycling center) STATE CONSTITUTION, ARTICLE VIII, §1; … in providing services in connection with the town's recycling program. The town may, however, in accordance with … services in connection with the operation of the town's recycling center and pay the individuals consideration for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 94-31
… (annual cash payment in lieu of) CIVIL SERVICE LAW, §200, et seq.; GENERAL MUNICIPAL LAW, §92: It is permissible to … article 14 of the Civil Service Law (§200, et seq.; the "Taylor Law"). It is well-established that, pursuant to this … by certain "statutory imperatives" (Board of Education v Yonkers Federation of Teachers, 40 NY2d 268, 386 NYS2d 657; …
https://www.osc.ny.gov/legal-opinions/opinion-94-31DiNapoli: State Clean Energy Fund Makes Progress on Developing Solar Capacity, But Energy Efficiency Lags
… New York’s Clean Energy Fund (CEF), established in 2016 to help New York reach its clean energy goals, has made good progress … New Yorks Clean Energy Fund CEF established in 2016 to help New York reach its clean energy goals has made good progress …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-state-clean-energy-fund-makes-progress-developing-solar-capacity-energy-efficiency-lagsNew NY Broadband Program (Follow-Up) (2024-F-10)
To determine the extent of implementation of the three recommendations included in our initial audit report, New NY Broadband Program (Report 2020-S-19).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f10.pdfUpdate: The NY DREAM Act, January 2014
More than a decade ago, New York became the fourth state in the nation to extend in-state college tuition rates to undocumented immigrant students.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-the-dream-act-nys-2014.pdfOpinion 95-28
… or other officer of the local government, and not required for immediate expenditure, in obligations of the United … letter of credit issued by a FHLB, offered as security for a financial institution's promise to pay the town under … of credit, the issuing bank must honor a draft or demand for payment that complies with the conditions specified in …
https://www.osc.ny.gov/legal-opinions/opinion-95-28State Comptroller DiNapoli Releases Audits
… and doesn’t have controls in place to educate or improve driving skills for employees with frequent driver license interruptions or serious violations (e.g., speeding, disobeying traffic devices, driving while intoxicated). OPWDD could also improve controls …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-audits