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Opinion 88-4

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Appropriations and Expenditures (in recognition of municipal service - refreshments to foster parent …

https://www.osc.ny.gov/legal-opinions/opinion-88-4

Opinion 91-61

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … under General Municipal Law, §99-m(2), as amended by Laws of 1991, chapter 166, §383, in those counties which do not …

https://www.osc.ny.gov/legal-opinions/opinion-91-61

DiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks

… Police for their partnership with my office’s Division of Investigations. Working together we ensured the pension … restitution was paid and justice was served.” “The loss of a loved one is always a difficult emotional period, but it should never be used to profit from the hard work of taxpayers,” said Assistant District Attorney Erin Bates , …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checks

XII.8.D Contract Assignments and Sureties – XII. Expenditures

… Business Units are responsible for informing the Office of the State Comptroller (OSC) of all contract assignments and sureties. Policies State … 112 states the State Comptroller must approve (i) Office of General Services contracts exceeding eighty-five thousand …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-sureties

Controlling Access to Student Grading Systems in School Districts (2015-MS-3)

… and Williamsville Central School District [pdf] . Purpose of Audit The purpose of our audit was to determine whether school districts are … districts maintain and use students’ grades for a variety of educational purposes. School districts use Systems to …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3

DiNapoli & Schneiderman Reach $10.75 Million Oil Spill Settlement With ExxonMobil

… The settlement reimburses the Oil Spill Fund for all of its costs with interest for the eight sites. As administrator of the Oil Spill Fund, DiNapoli is empowered under the … incurred by the Oil Spill Fund for the cleanup and removal of petroleum spills when the party responsible for the spill …

https://www.osc.ny.gov/press/releases/2016/04/dinapoli-schneiderman-reach-1075-million-oil-spill-settlement-exxonmobil

DiNapoli: Former Hoosick Falls Police Chief Pleads Guilty to Official Misconduct

… John Hudson, the former officer in charge of the Village of Hoosick Falls Police Department and former chief of the Town of Hoosick Rescue Squad, pleaded guilty to …

https://www.osc.ny.gov/press/releases/2026/08/dinapoli-former-hoosick-falls-police-chief-pleads-guilty-official-misconduct

NYS Comptroller DiNapoli: Wall Street Profits and Bonuses Up Sharply in 2017

… in 2018." Pretax profits for the broker/dealer operations of New York Stock Exchange member firms (the traditional measure of securities industry profits) soared by 42 percent in 2017 … than before the financial crisis in 2007, while the rest of the private sector in the city has grown by 23 percent. …

https://www.osc.ny.gov/press/releases/2018/03/nys-comptroller-dinapoli-wall-street-profits-and-bonuses-sharply-2017

State Comptroller DiNapoli Releases Municipal & School Audits

… local government and school audits were issued. Village of Odessa – Clerk-Treasurer’s Records and Reports (Schuyler … New York State and Local Retirement System. The release of this report was held due to the findings being referred to … law enforcement for review. Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Capital …

https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1

Overview – State Police Plan

… Your pension is based on your years of credited service and your final average earnings (FAE). … For members in Tiers 2 and 5, your FAE is the average of your highest three consecutive years of earnings. For Tier 6 members, your FAE is the average of …

https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overview

One-Year FAS – Career Plan

… the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … immediately preceding retirement. The following types of payments are not considered regular compensation and, in …

https://www.osc.ny.gov/retirement/publications/1642/one-year-fas

Retirement Estimates – Divorce and Your Benefits

… The court may ask for the present or accrued value of the benefits due to a member at retirement. Upon the … Estimates Unit, NYSLRS will provide a one-time estimate of their Single Life Allowance retirement benefit using … current earnings and service information. If the dates of marriage are provided, the estimate will also include the …

https://www.osc.ny.gov/retirement/members/divorce/retirement-estimates

Cortland County – Public Water Supplies (2016M-318)

… Purpose of Audit The purpose of our audit was to examine the County’s oversight of public water supplies (PWS) for the period January 1, 2015 …

https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318

Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)

… Purpose of Audit The purpose of our audit was to assess Board compliance with training … The Hauppauge Fire District is a district corporation of the State, distinct and separate from the towns of Smithtown and Islip in Suffolk County, in which it is …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375

Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … is a not-for-profit organization located in the Town of Halfmoon, Saratoga County. The Department, which provides …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financial

Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)

… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Bloomingburg Joint Fire District is a district corporation of the State, distinct and separate from the Towns of …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financial

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