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Village of Addison – Payroll (2024M-12)
… Clerk-Treasurer 1 accurately paid wages and leave benefits for the nine full-time individuals employed as of March 19, … agreement (CBA) regarding employees’ leave benefits. As a result of the Comptroller’s audit and subsequent … to three to nine years in State prison in August 2024. As part of her sentence, the former Clerk-Treasurer was required …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Cayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… This audit report is no longer available . Subsequent to completing our audit, we determined that the Authority’s … the audit period ended over four years ago, we decided not to update and reissue the report. … Cayuga …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mJustice Center Audits
… to officers and employees of the state comptroller for the purposes of a duly authorized performance audit. Memo …
https://www.osc.ny.gov/legislation/justice-center-auditsOpinion 98-6
… county board member as sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county … interest in a contract with a firm of which the supervisor's spouse is the sole proprietor if the contract was entered … in any additional contracts entered into with the spouse's firm unless the total consideration payable, when added to …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 97-19
… Disclosure is not required under section 803 in the case of an interest in a contract which is not prohibited … there is no prohibited conflict of interest in this case, the fire district's code of ethics, if it has adopted …
https://www.osc.ny.gov/legal-opinions/opinion-97-19DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… Comptroller DiNapoli today released an economic profile of the Mid-Hudson region. The region’s proximity to New York … growth in New York City,” DiNapoli said. “Unemployment rates have dropped and local industry is growing, … region. Much of the region is suburban, with greater development near the Hudson River. The area includes Yonkers, …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionOversight of Persons Convicted of Driving While Intoxicated
… Purpose To determine whether the Queens County District Attorney’s Office (Office) provided proper oversight … to, license suspension or revocation, significant fines, and possible jail time. The Child Passenger Protection Act … law on November 18, 2009, requires all persons sentenced for DWI on or after August 15, 2010 to install and maintain …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedOpinion 91-59
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (need to be member …
https://www.osc.ny.gov/legal-opinions/opinion-91-59State Comptroller DiNapoli Releases Municipal Audits
… the board unnecessarily overrode the 2019 and 2020 tax cap. The 2021 tax cap override will likely be unnecessary because the 2021 …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2State Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… The state Department of Health (DOH) is not adequately overseeing adult … meals and personal care for individuals who need help with daily activities. All facilities must be licensed, and DOH is …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… “New York lost one of our legal pioneers today. Former Chief … boundaries of the law and tradition. Her contribution to New York will be remembered, studied and make a difference …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeDiNapoli Statement on Lunar New Year
… to all New Yorkers. My best wishes for an auspicious Year of the Goat that brings peace, prosperity and good health to …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-statement-lunar-new-yearRetirement System Membership – Police and Fire Plan
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must …
https://www.osc.ny.gov/retirement/publications/1512/retirement-system-membershipRetirement System Membership – Non-Contributory Plan with Guaranteed Benefits
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must …
https://www.osc.ny.gov/retirement/publications/1513/retirement-system-membershipRetirement System Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must …
https://www.osc.ny.gov/retirement/publications/1511/retirement-system-membershipRetirement System Membership – Career Plan
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must …
https://www.osc.ny.gov/retirement/publications/1642/retirement-system-membershipRetirement System Membership – New Career Plan
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS), …
https://www.osc.ny.gov/retirement/publications/1515/retirement-system-membershipXVI.3.K Interim Reporting – XVI. Financial Reporting
… Policy References: National Council on Governmental Accounting (NCGA) Statement 1 GASB Codification Section 2900 … certain financial statements on an interim basis. Process and Document Preparation: Interim financial reporting relates … Fund financial statements and summarized financial data for periods shorter than the State's fiscal year. Generally, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingNYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit
… New York State Comptroller Thomas P. DiNapoli and the Fire … Company. State Comptroller DiNapoli, as trustee of the New York State Common Retirement Fund, and the FPPA were …
https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposedLinkNYC Program Revenues and Monitoring (Follow-Up)
… Objective To determine the extent of implementation of the 18 recommendations included in our initial audit … 2019-N-5 ). About the Program The New York City Office of Technology and Innovation (OTI), formerly the Department …
https://www.osc.ny.gov/state-agencies/audits/2023/09/26/linknyc-program-revenues-and-monitoring-follow