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State Agencies Bulletin No. 1873
… agency instructions for processing the 2020 M/C Uniform Cleaning and Maintenance Allowance. Affected Employees … of Military and Naval Affairs authorize a 2020 Uniform Cleaning and Maintenance Allowance to eligible M/C employees. Effective Dates The 2020 M/C Uniform Cleaning and Maintenance Allowance should be processed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 96-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … pursuant to this judgment are a townwide or a part-town charge. The general rule is that all taxes for town purposes … Whether the damages payable pursuant to this judgment are a townwide …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 97-9
… member's business) ZONING AND PLANNING -- Zoning Changes (effect of negative impact on board member's business) GENERAL … least one lower court has held that an application for a building permit and subsequent issuance thereof constitutes a … section 801 is not applicable. Even though section 801 does not prohibit the board members' participation in this …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 93-14
… procedure for town districts). Further, it is a general rule that, since the construction of sewers involves the … v Syracuse , 184 NY 1; 54 NY Jur, Sewers and Sewage §2; 13 McQullin, Municipal Corporations, §37.27). We note, … Union v Greco , 1988, 137 AD2d 816, 525 NYS2d 279, the Appellate Division, Second Department, reversed a lower …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 91-8
… 171; see also NY Const, art VIII, §2; Van Derzee v City of Long Beach , 265 App Div 1059, 39 NYS2d 401). Therefore, we …
https://www.osc.ny.gov/legal-opinions/opinion-91-8State Comptroller DiNapoli Releases Municipal & School Audits
… and deliberate audit of all claims paid during the audit period. Auditors reviewed 79 claims totaling $941,015 and …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases School Audits
… million and overestimated appropriations by a total of $9.7 million in the adopted budgets. The district’s fund balance has declined as a result of planned operating deficits. Specifically, the fund balance has decreased from $16.5 million in 2010-11 to $10.3 million in 2012-13. For …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … adequate reports from the clerk-treasurer and was unable to make informed financial decisions. In addition, the … when purchasing goods and services that are not subject to bidding and when selecting professional service providers. …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-auditsIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on … Microsoft Excel file . SFS Account Title Description 60401 Principal – Fixed Rate Bonds Debt service payment – principal amount on Fixed (Interest) Rate Bonds 60402 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1The Domestic Relations Order – Divorce and Your Benefits
… see Out-of-State Orders .) A DRO is a court order issued after a final judgment of divorce that provides the ex-spouse of a member … to an ex-spouse of a member. A copy of the parties’ judgment of divorce is sufficient proof of divorce (we cannot …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… to mid-2014 when the statewide foreclosure caseload was near its peak. At that time, 18 counties had foreclosure … Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013Wage Theft Investigations
… Purpose To determine whether the Department of Labor (Department) is efficiently utilizing its resources … unemployed and connect job seekers to jobs. Its Division of Labor Standards (Division) is committed to safeguarding … New York State workers through vigorous enforcement of State Labor Laws, including the 2011 Wage Theft Prevention …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsState Comptroller DiNapoli Releases School Audits
… Free School District – Financial Condition and Selected Employee Reimbursements (Orange County) The board and …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsPrivacy and Security of Student Data (Follow-Up)
… (Report 2021-S-29 ). About the Program The State Education Department (SED) is part of the University of the State of … 16, 2023, were to determine whether the State Education Department consistently follows all laws and regulations … included in our initial audit report State Education Department Privacy and Security of Student Data Report 2021S29 …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followMultiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… Purpose To determine the implementation status of the five recommendations made in our initial audit report, Multiple Same-Day Procedures on Ambulatory Patient Groups Claims (Report 2012-S-163). … service limits. In our initial audit report, we made five recommendations to the Department to strengthen controls …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… September 26, 2014, identified $694,227 in drug rebate and discount revenue that was not credited to the Department for … the Department was credited with all drug rebate and discount revenue due to the State. We recommended that United remit to the Department the $694,227 in rebate and discount revenue identified by our audit, and fully comply …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followInfrastructure Inspection and Maintenance
… October 2014. Background The Corporation, a subsidiary of the New York State Thruway Authority (Thruway Authority), … inspections (Inspections) – both above and below water – of structural safety and integrity on a 2-year cycle. Of the 2,065 structures the Corporation is required to …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
… Purpose To determine whether the Department of Labor’s (Department) Unemployment Insurance System is … and available to continue critical processing in the event of a disaster or mishap that disables normal processing. This … September 23, 2014. Background The New York State Office of Information Technology Services (ITS) was established in …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemSelected Procurement and Contracting Practices
… Purpose To determine if the State University of New York’s (SUNY) internal controls over procurement … through September 3, 2014. Background The State University of New York (SUNY) consists of 64 colleges located throughout the State and a central … To determine if the State University of New Yorks SUNY internal controls over procurement ensure …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesCreditable Service – Special 20- and 25-Year Plans
… Section 383-e (20-year plan) What type of service is creditable in this plan? Creditable service … Park Police Officer Forest Ranger Police officer or member of a police force or a state park authority or commission Police officer or member of an organized police force or department of a county, city, …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-service