Search
State Comptroller DiNapoli Releases Municipal Audits
… percent) for fiscal years 2018 through 2020. Copiague Fire District – Cash Disbursements (Suffolk County) The board did not audit district claims properly. Auditors found 18 claims totaling … $3,190 were approved even though they were not valid district expenditures. Copiague Fire District – Credit Card …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Erwin , Town of New Hartford and the Town of Oswego . "In today's fiscal climate, budget transparency and … Instead, the court clerk kept an annual check register in a computerized spreadsheet that detailed deposits and … appropriately sought competition for nearly $1.4 million in purchases that were over the competitive bidding …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… of Drug Disposal (2018-S-64) Overall, OASAS addiction treatment centers and OASAS-certified providers have met the … drugs. However, there are improvement opportunities in some of their pharmaceutical management practices. While … Business Tax and Motor Fuel Excise Tax (2018-S-28) Diesel and motor fuel distributors may be required to provide …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 974
… mandatory employee contribution for members who have ten (10) or more years of membership in the Optional Retirement Program (ORP). ORP members who have ten (10) or more years of membership will receive a reduction in … the Retirement Plan Type of 7Z (TIAA/CREF) and has ten (10) or more years of membership will automatically change to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementDiNapoli Announces Victory in Shareholder Rights Lawsuit Against BJ's Wholesale
… BJ’s Wholesale Club Holdings, Inc., to be included on the company’s 2026 proxy materials for a vote by shareholders at … with the court’s well-reasoned decision rejecting the company’s efforts to diminish shareholder rights and reduce … It sets a significant precedent for how courts may treat company-initiated exclusions for the remainder of the 2026 …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-announces-victory-shareholder-rights-lawsuit-against-bjs-wholesaleElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… beneficial to all eligible members. Before submitting an election form, we strongly recommend you speak with a NYSLRS … title as of July 1, 2025 , the deadline to elect is June 30, 2026 . For members who transfer or are promoted into an …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planAccidental Death Benefit – State Police Plan
… die as the natural and proximate result of an on-the-job accident not due to your own willful negligence, an … your behalf, regardless of your years of service credit. "Accident” has a specific meaning with NYSLRS disability and … death benefits. We determine whether an incident is an “accident” on a case-by-case basis, using court decisions for …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitAccidental Death Benefit – Special 20- and 25-Year Plans
… die as the natural and proximate result of an on-the-job accident not due to your own willful negligence, an … your behalf, regardless of your years of service credit. "Accident” has a specific meaning with NYSLRS disability and … death benefits. We determine whether an incident is an “accident” on a case-by-case basis, using court decisions for …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitOpinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 90-50
… 27 of section 10 of the Highway Law provides that the Commissioner of Transportation shall: Have power, upon the … the removal and relocation of facilities, provided the commissioner of transportation deems it practicable to … estimates prepared by DOT. Chapter 159 of the Laws of 1970 added the proviso that the Commissioner could undertake …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 89-3
… varying from State contract) GENERAL MUNICIPAL LAW, §§104, 109-b: The exception for purchases made through the New … bids in the manner prescribed by that section. Section 104 of the General Municipal Law provides an exception to the … is consistent with the purposes of General Municipal Law, §104 and general principles of competitive bidding law. The …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … government spending and more than 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli Expands Anti-Corruption Initiative
… Restitution of nearly $500,000 and prison time for former Charlton Fire District treasurer Virginia DeCapria, who …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-expands-anti-corruption-initiativeState Agencies Bulletin No. 2115
… and direct deposit advices may also be delayed. The Division of the Treasury will hold both the paychecks and electronic files … and updates. Agencies should notify the Division of the Treasury if special handling of paychecks is needed upon …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2115-paycheck-distribution-april-6-2023-institution-cycle-paychecksSelected Aspects of the Migrant Education Program
… Purpose To determine whether the State Education Department (Department) properly oversees the Migrant Education Program (Program) to ensure that it … requirements and achieves its program goals. Background The Migrant Education Program (Program) is a federal grant …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programDual Employment
… these staff violated time and attendance rules, resulting in payroll payments for time potentially not worked. Several … controls, sometimes with management's knowledge. In most cases, due to poor supervision and record-keeping … Key Recommendations Work with the other agencies involved in these cases to determine whether the dually employed …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0Criminal History Background Checks of Unlicensed Health Care Employees
… safeguard patients through requests for required criminal history background checks when hiring unlicensed persons in … 3, 2017. Background The Department, through its Criminal History Record Check (CHRC) Legal Unit, is responsible for conducting criminal history background checks of unlicensed persons in Nursing …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesAccounts Payable Advisory No. 29
… may also approve vouchers if the head of the agency, or a designee, has granted that authority by a rule or written … filed with the Comptroller. Section 110 also requires the designee be identified in writing and filed with the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on E&D’s CFR for the fiscal year ended June 30, 2015 and certain expenses … refers students to E&D and pays for its services using rates established by SED. The rates are based on the … fringe benefits expenses (e.g., pension, health insurance) that were not proportionately similar between …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School Audits
… Online Banking (Steuben County) Officials lacked adequate bank agreements for online banking transactions. The board … District – Monthly Records and Reports (Albany County) The business manager prepared summary budget-to-actual … be used. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-audits