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Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… April 2017 through December 2020. About the Program The State Education Department’s (Department) ACCES-VR program …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedOpinion 93-25
… the private property. The village also may continue to pay the cost of lighting the private right-of-way if the … private right-of-way. The village also could continue to pay the cost of lighting the right-of-way if the right-of-way … of fact (see McCarthy v Lake Shore, etc. R. Co. , 76 NY 592) to be determined, in the first instance, by the …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 92-7
… purposes of this opinion, we assume the firefighter is not disabled. Insurance Law, §§9104 and 9105 govern the … Such taxes shall only be used for the care and relief of disabled or indigent volunteer and exempt firemen and their … if the expenditure constitutes the care and relief of a disabled or indigent volunteer and exempt firefighter and his …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Empire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… district employees, and their dependents. The Empire Plan is the primary health insurance plan for NYSHIP, … physician-administered drugs. The audit covered the period from January 2017 through December 2021. We identified over … Key Recommendation Anthem officials are requested, but not required, to provide information about any actions planned to …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followOpinion 90-15
… of position of deputy town police commissioner) TOWN LAW, §§24, 150; PUBLIC OFFICERS LAW, §9; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1), (d)(3); …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… the District’s internal controls over financial operations for the period January 1, 2015 through September 8, 2016. … State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by an elected … reserve funds to fund operating expenses, which is not in compliance with the law. The Board has not adopted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88State Agencies Bulletin No. 2196
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2196-new-temporary-compensation-payment-certain-employees-represented-publicState Agencies Bulletin No. 2196.1
… payments as necessary. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … the PS&T Unit Increased Hiring Rate side letter contained in the 2023-2026 Agreement between the State of New York and … and Chapter 190 of the Laws of 2023, eligible employees in PEF (BU05) who did not receive an increased hiring rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21961-new-temporary-compensation-payment-certain-employees-representedOversight of Juvenile Justice Facilities
… including those required to be done within the first week after admission – was completed. For example, we found …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesFocus on Identity Theft
… important issue. IDENTITY THEFT REPORTS INCREASED 200% in New York State between 2019 and 2021. (Source: Federal … browser location field. Don’t click on links received in unsolicited email. Resources Federal Resources Federal … General: Prosecutes individuals and businesses engaged in fraudulent trade practices and provides information to …
https://www.osc.ny.gov/reports/focus-identity-theftOpinion 2000-1
… officers arising out of allegations of misconduct. This is in reply to your request for our opinion concerning the … , 29 NY2d 451, 328 NYS2d 672; Matter of Chapman v City of New York , 168 NY 80; Security v County of Albany , 96 AD2d 976, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1DiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… Thomas P. DiNapoli today urging New York's leaders to take steps that can help protect and strengthen the … financial plan expectations for state revenues by $5.2 billion through July. New Gov. Kathy Hochul and state … budget gaps for fiscal years 2022 and 2023 and reduced out-year gaps to a combined $3.4 billion. But the financial …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-financesBorrowing Against Your Contributions – Regional State Park Police Plan
… when borrowing against your contributions: You must be in active service and have one year of member service credit. … loan through payroll deductions in an amount sufficient to repay the loan and interest within five years. You may … or disability). The loan application provides examples of how much your reduction would be. How Much You Can Borrow The …
https://www.osc.ny.gov/retirement/publications/1867/borrowing-against-your-contributionsBorrowing Against Your Contributions – Police and Fire Plan
… when borrowing against your contributions: You must be in active service and have one year of member service credit. … loan through payroll deductions in an amount sufficient to repay the loan and interest within five years. You may … or disability). The loan application provides examples of how much your reduction would be. How Much You Can Borrow The …
https://www.osc.ny.gov/retirement/publications/1512/borrowing-against-your-contributionsBorrowing Against Your Contributions – Career Plan
… when borrowing against your contributions: You must be in active service and have one year of member service credit. … loan through payroll deductions in an amount sufficient to repay the loan and interest within five years. You may … or disability). The loan application provides examples of how much your reduction would be. How Much You Can Borrow The …
https://www.osc.ny.gov/retirement/publications/1642/borrowing-against-your-contributionsExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt … of unreserved fund balances may be displayed or disclosed in the notes. 1,405,300 1,405,300 Unreserved, reported in: …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2DiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… William Fisher was charged with falsifying his time sheets to steal more than $4,000 from his employer, the Center for … in Oswego County Centralized Arraignment Part and is due back in court on August 22, 2023. The charges filed in this case are merely accusations and the defendant is presumed innocent unless and until proven guilty in a …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesFormer Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… from the town’s fire company and agreed to pay $9,838 in restitution, State Comptroller Thomas P. DiNapoli, Oswego … New York State Comptroller’s Office for their assistance in this matter,” DiMartino, Jr. said. “With the concerted … an audit by DiNapoli’s office discovered discrepancies in the track’s books. A subsequent investigation found that …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyAnnual Audit
… totaling over $830 million for four sole custody funds in 2016 – the Uninsured Employers Fund, the Special Fund for … identified two high-dollar outlier claims that resulted in $2,633,204 in total savings. For these claims in particular, Board staff …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… prospect of significant aid from the federal government, in his review of the Executive Budget for State Fiscal Year … “One year after the first case of COVID-19 was confirmed in New York, we continue to suffer unimaginable losses. Too … released a preliminary analysis of the Executive Budget in January. His full analysis of the Executive Budget …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-linger