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State Agencies Bulletin No. 1003
… procedures and provide a revised Payroll Certification Form. AC 3202 Affected Employees All State Agencies … Agency Representative. A completed Payroll Certification Form affirms that an Agency Representative has reviewed and … OSC on an AC 2822 which will be kept on file at OSC. This form must include the name, title and signature of each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsOpinion 90-40
… discussed in the opinion. VILLAGE MAYOR -- Deputy (right to vote as trustee and deputy mayor) PUBLIC MEETINGS AND HEARINGS -- … (right of village deputy mayor to vote as deputy and as trustee) VILLAGE LAW, §4-400(1)(a): A village trustee who is … Whether a village trustee when serving as deputy mayor during the absence or …
https://www.osc.ny.gov/legal-opinions/opinion-90-40DiNapoli: City of Corning Audit Details Stolen Funds
… month period, allegedly stole fees for parking permits, code enforcement, water, sewer and parking summons, as well as … also thanked the Corning police department and Steuben County District Attorney Brooks Baker for their role in the …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-fundsDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… how New York City generates revenue for items such as construction permits, community college fees and taxi … include non-recurring items such as asset sales and litigation settlements. Miscellaneous revenues comprised an … Report Miscellaneous Revenues in New York City: What Has Changed? Related Reports Review of the Financial …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… unpaid Deferred Tolls, incurred when customers appeared at toll plazas and could not pay the toll, promising to pay later. In addition, TBTA had more than … to deterrence. With TBTA’s plan to have cashless open road tolling (ORT) at all its crossings by the end of 2017, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followOpinion 89-15
… This opinion represents the views of the Office of the State Comptroller at the time … -- Powers and Duties (authority to purchase liability insurance for vehicles owned by the village fire department) … fire protection district, the incorporated volunteer fire company which constitutes the village fire department, and …
https://www.osc.ny.gov/legal-opinions/opinion-89-15DiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… important new laws have expanded the state Department of Environmental Conservation’s (DEC) mission to address the urgent threat of climate change and other pressing issues, but spending to … important new laws have expanded the state Department of Environmental Conservations DEC mission to address the …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growMedicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… discount the price of drugs sold to eligible health care providers. The Medicaid program benefits when these providers submit claims reflecting the discounted (lower) … Program. The Department developed its own 340B provider list, which contained about 200 Medicaid provider ID numbers. …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programCollege Readiness
… Develop a system to analyze annual State assessment test results as early as elementary and middle school to …
https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readinessCase Management
… management and home care. When services became available, referral was not always prioritized such that those with the … to assess whether clients are prioritized for service referral based on weighted scores. Utilize existing case …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementNew York State Comptroller DiNapoli: Pension Fund Puts Anti-Israel Movement on Notice
… its portfolio for any companies involved in the anti-Israel Boycott, Divestment, and Sanctions (BDS) movement. … restricting or exiting investments. “Attempts to harm Israel’s economy can put our investments there at risk,” … will be resolved through engagement with the company or by termination of the relationship. …
https://www.osc.ny.gov/press/releases/2016/06/new-york-state-comptroller-dinapoli-pension-fund-puts-anti-israel-movement-noticeLength of Service Award Programs (2014-MS-1)
… accurately for the period January 1, 2012 through March 31, 2014. Background Fire districts and municipalities … that sponsors a LOSAP is required to establish a point system that complies with New York State General Municipal Law (GML). The point system specifies how points toward LOSAP service credit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Opinion 92-24
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in … a paid subscription, may not be designated as an official newspaper. A town board is not required to designate an official newspaper, but if it elects to do so the board must follow …
https://www.osc.ny.gov/legal-opinions/opinion-92-24DiNapoli Encourages New Yorkers to Save for College
… and New Yorkers owe an average of $32,200. As the cost for a college education increases, more young people are … burden that may take years to pay off," DiNapoli said. "Parents, friends and family members can use New York's 529 College Savings Program to start saving early for an education and lower their tax burden at the same time. …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-collegeDiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… A former treasurer of an Ontario County fire company was arrested for allegedly stealing over $100,000 from the … A former treasurer of an Ontario County fire company was arrested for allegedly stealing over $100000 from the company …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000DiNapoli: Florida Man Charged with Stealing Nearly $80,000 in Pension Benefits Issued to His Deceased Father
… to,” DiNapoli said. “I will continue to work with law enforcement across the state and country to protect the pension fund. My thanks to Nassau County District Attorney Donnelly for her partnership with my …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-florida-man-charged-stealing-nearly-80000-pension-benefits-issued-his-deceased-fatherDiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… for allegedly stealing over $450,000 in New York state pension and Social Security payments made to her deceased … 2006 through April 2021. Sandra Smith accessed the pension and social security funds through online bank … for allegedly stealing over $450000 in New York state pension and Social Security payments made to her deceased …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsCity of Ithaca – Records and Reports (2025M-114)
… the Audit Area The Common Council (Council) is responsible for managing and controlling the City’s financial operations … can help maintain public trust, ensure compliance with legal requirements and prevent mismanagement, waste and … For example, the Finance Department’s staff did not record over 4,000 transactions, totaling $10 million in a …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114DiNapoli: Local Sales Tax Collections Down 3.9 Percent for First Quarter of 2021
… the COVID-19 pandemic and many people stayed home to avoid infection. Collections for the first quarter of 2021 …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-local-sales-tax-collections-down-3-point-9-percent-first-quarter-2021Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… of Housing and Community Renewal (DHCR) are provided safe and clean living conditions, and whether funds are … agents). It is the responsibility of the owner to provide safe and habitable housing and to maintain the physical and … those developments to misspend funds and fail to provide a safe and clean living environment for their residents. We …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchell