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Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… a monthly pension, if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members … the Retirement System and your death occurs: While you are on the payroll; While you are on an authorized medical leave …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitDEC Management of Invasive Species (2019-S-026) - Maps
Details the status of invasive species at public boat launch locations and locations of the permitted activities at risk of spreading invasive species
https://www.osc.ny.gov/state-agencies/audits/dec-management-invasive-species-2019-s-026-mapsContact Information
… Thank you for your email. We have received your email. Return to Contact Us Page …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationOpinion 2003-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … as a village may not establish, pursuant to Article 11-A of the Town Law, a joint fire district that would encompass … a joint fire district that would encompass only the area of the coterminous townvillage …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 89-59
… not always mean that its provisions are mandatory to the exclusion of others. [Citations omitted]. The term 'must' or … costs are not raised by user charges (see 1988 Opns St Comp No. 88-30, p 56). Accordingly, we conclude that in the … on obligations issued for district purposes (1986 Opns St Comp No. 86-10, p 17; 23 Opns St Comp, 1967, p 305; 15 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 97-3
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: Section 1182 of the Real Property Tax Law does not authorize a village to waive …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… of funds by the county treasurer's office; cf . In Re Ellis , 176 Misc 887, 28 NYS2d 988). However, the initial …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 93-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … (effect of late publication of notice of hearing) TOWN LAW, §108; COUNTY LAW, §227: Where a town budget is finally … 795, affd 35 NY2d 266, 360 NYS2d 814; Application of Iver Johnson Sporting Goods Co. , 7 Misc 2d 337, 163 NYS2d 458; …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Effectiveness of the Information Technology Transformation
… Purpose To determine how effective the IT Transformation process has been in ensuring that the resulting Office of Information Technology Services (ITS) clusters operate efficiently and whether the Transformation has been successful in standardizing the … Determine how effective the IT Transformation process has been in ensuring that …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationComptroller DiNapoli Releases State Audits
… effectively communicated these procedures to the campuses. Tests at seven campuses and system administration, however, … SUNY’s requirements to manage cost and could serve as best practice examples if more widely shared among the campuses. …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsDiNapoli: Get Your Money Back!
… New York State Comptroller Thomas P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 million in lost money, known as unclaimed funds, every day. Unclaimed funds occur when people … New York State Comptroller Thomas P DiNapolis Office of Unclaimed Funds OUF now returns on average over $2 million in …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backOpinion 97-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Medicaid Program – Managed Care Payments to Unenrolled Providers
… PNDS submissions and encounter claims for a sample of five of the highest paid MCOs, which showed the MCOs made … in payments made by the five MCOs.) We identified $9.6 million in improper MCO payments to providers (in-network … and providers who were denied Medicaid enrollment, and take appropriate corrective steps. Enhance monitoring over …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… New York State Common Retirement Fund is the third largest public pension fund in the United States. The Fund holds and … beneficiaries. The Fund has a diversified portfolio of public and private equities, fixed income, real estate and …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingState Comptroller DiNapoli Releases Audits
… deposits to accounts; and ensuring all accounts are used for appropriate business purposes. These weaknesses increased … Compliance with the Reimbursable Cost Manual (2016-S-42) For the three fiscal years ended June 30, 2015, auditors … 2013, concluded that the division did not properly account for or track seized assets. In a follow-up, auditors found …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Lapeer – Budgeting (Cortland County) The board did not develop and adopt realistic budgets. As a result, unrestricted fund balances increased to levels between 85% and 182% of the 2024 appropriations, as of Dec. 31, 2023. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… resulted in $32,000 of unusable parts. Town of Colonie – Physical Accessibility to Programs and Services (Albany County) Of the 814 physical accessibility components reviewed, auditors … could consider taking additional steps to increase physical accessibility at selected town facilities. Town of …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsCity of Buffalo – Budget Review (B26-1-5)
… To accomplish this objective, we reviewed the proposed 2026-27 budget, audited financial statements and other … fund balance available to help balance the proposed 2026-27 budget. Officials included a real property tax increase of $46.1 million in the proposed 2026-27 budget to help address the projected budget deficit …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5Glen Cove City School District – Information Technology (2025M-144)
… network user accounts? Audit Period July 1, 2023 – May 14, 2025 Understanding the Audit Area School district officials must manage network … (but not limited to) student and employee names, dates of birth, addresses, medical information and social security …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/glen-cove-city-school-district-information-technology-2025m-144DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… State Comptroller Thomas P. DiNapoli announced his office … said DiNapoli. “Several local elected officials, including State Sen. Todd Kaminsky, Assemblywoman Michaelle Solages, … timeline for the completion of the audits. For access to state and local government spending and more than 50,000 …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-project