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Overview – Enhanced Reporting
… file, your file must be formatted as a pipe-delimited Text file (*.txt). This reporting format accepts regular … compatible with enhanced reporting (a pipe-delimited Text file) for uploading to Retirement Online . Rev. 2/23 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formats/overviewRetroactive Service Credit due to Litigation, Settlements, and Arbitration Awards – Legacy Reporting
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-service-creditElmira Heights Central School District - Nonresident Tuition (2019M-120)
… tuition accurately and timely, they did not timely bill for nonresident students placed in the District. Key … specifying the timely submission of attendance dates for nonresident students placed at the District to the School … 2019, the District had six Board members and one vacant seat. 2 The School Business Executive is a Greater Southern …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Greenport Union Free School District - Bank Reconciliations (2019M-161)
… whether the Treasurer prepared accurate and timely bank reconciliations. Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the general fund bank account reflected the actual cash balance for 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Student Achievement Program
… that improve their school or community. The program for 2026 Graduations and Moving Up Ceremonies will open in …
https://www.osc.ny.gov/student-achievementOpinion 91-2
… -- Officers and Employees (authority of State Comptroller to request information for the purpose of determining … Comptroller may request officials of an OTB corporation to fill out a form listing certain outside employment and business … an examination of an offtrack betting corporation to obtain information about potential conflicts of interest …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 90-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the village board of trustees may determine on its own motion to construct the extension wholly at the expense of the property benefited …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 2007-8
… not been made, the audit must include an examination of all revenues, expenditures and resources from any source. …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 2009-1
… offices in the same municipality ( see e.g . 1994 Ops Atty Gen No. 94-12). While there is no statutory or common … 83-129 at 163; 1979 Ops St Comp No. 79-81, at 16; 1988 Ops Atty Gen No. 88-41). 2 Pursuant to section 2 of chapter 238 …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 88-38
… of the appellate divisions of the supreme court and the clerk of the court of appeals are entitled, upon the filing … map or proceeding filed, recorded or indexed for the county, or an agency or officer thereof acting in an official … is impermissible (McKinney's Consolidated Laws of NY, Book 1, Statutes §76). Further, we believe the rationale …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 96 - 14
… contracts). Based on the facts presented, it appears that only one of the exceptions in General Municipal Law, §802 is …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 92-13
… be expected to be found in the statute. Applying this test, the Court upheld an amendment to the New York City … of legislative seats. The Appellate Division applied as a test for determining whether the local law violated the … that the title to the local law is adequate to meet this test. Finally, we note that, if the town chooses to act by …
https://www.osc.ny.gov/legal-opinions/opinion-92-13DiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… is not adequately monitoring the state’s most dangerous sex offenders, often failing to make the minimum number of … DiNapoli. The audit examined compliance with the state’s Sex Offender Management and Treatment Act (Act) at regional … regulations, DOCCS is responsible for closely monitoring sex offenders’ compliance with court-ordered conditions of …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersUnexpected Delays and Events
… Purpose To determine if the Long Island Rail Road has plans to address unexpected delays or events, including addressing … To determine if the Long Island Rail Road has plans to address unexpected delays or events including addressing …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsState Comptroller DiNapoli Releases Municipal & School Audits
… to continue to provide fire protection and emergency services. The board did not ensure the financial information … supporting documentation. Miller Place Fire District – Credit Cards (Suffolk County) The board did not always ensure that credit card charges were properly approved, supported and for …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: New Yorkers Deserve a Transparent Hiring Process When Artificial Intelligence Is Used To Vet Their Job Applications
… do more to ensure that employers follow the law and gives complaints the attention they rightfully deserve.” Automated … auditors found DCWP’s intake process was ineffective. Complaints submitted through NYC's 311 system were often … New York State Artificial Intelligence Governance (April 2025) New York City Office of Technology and Innovation: …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-yorkers-deserve-transparent-hiring-process-when-artificial-intelligence-used-vet-theirDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… New York State Department of Environmental Conservation (DEC) should improve oversight and enforcement of compliance … operated and maintained in a safe condition at all times.” DEC has regulatory authority over approximately 6,500 dams … loss of life and property from flooding and dam failures, DEC manages a program that includes safety inspections, …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesOpinion 89-9
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory … deceased employee) SURROGATE'S COURT PROCEDURE ACT, §1310: A municipality may pay the unclaimed wages of a deceased …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 92-37
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain … COMPTROLLER -- Powers and Duties (approval of extension of fire district) TOWN LAW, §§172-d, 173: The extension of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Holtsville Fire District – Financial Management (2025M-4)
… minutes from 1972 (the year the District was established) mention the reserve funds and balances at the time of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4