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VI.3.A Overview – VI. Budgets
… Budget Transfers are the movements of authorized budget amounts from one appropriation to another. These transfers are governed by various State statutes, depending on the type … implementation. DOB will identify any balances which are to be moved to the reserve segregation. Budget Transfers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewOversight of Building Construction Site Safety
… Objective To determine if the New York City Department of Buildings (DOB) adequately monitors New York City (NYC) building construction sites to ensure compliance … To determine if the New York City Department of Buildings DOB adequately monitors New York City NYC building construction sites to ensure compliance …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyDiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending
… electric utility. “Many publicly traded companies use corporate funds to influence the political process and it is … divided country, companies need to answer whether the benefits of political donations outweigh the risks.” The company agreed to the Fund’s request to post semi-annual comprehensive reports listing its corporate spending …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spendingState Agencies Bulletin No. 2074
… Relations (OER) memorandum dated 10/24/2022 provides for a Work-Related Clothing Allowance. Effective Dates The 2022 … Work-Related Clothing Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay, or Leave of … through 03/31/2023, the allowance (up to $58.00) is paid by separate check as explained in the 10/24/2022 OER …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2074-2022-csea-work-related-clothing-allowance-asu-employees-representedState Comptroller DiNapoli Releases Municipal Audits
… fund balance policy, which limits transparency. City of Little Falls – Financial Condition (Herkimer County) The …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… the low carbon economy,” Siwo said. “I have spent much of my career sourcing, assessing, and managing sustainable …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsDetermining the Ex-spouse's Share – Divorce and Your Benefits
… member’s pension was earned during the marriage (marital share) by dividing years of service credit accrued during the … member and ex-spouse each receive one half of the marital share percentage. 1. Years of service credit accrued during marriage (numerator) = marital share Total service credit at time of retirement …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsPopulation Data, Resources and Publications
… [xls] 2020 Census Interactive Dashboard Resources Entities Map/Table Inventory of Local Government Entities: Interactive Map and Downloadable Excel … from the United States Census Bureau. Download the local government All Data Worksheet Excel file from the FSMS Lists …
https://www.osc.ny.gov/local-government/resources/population-data-resources-and-publicationsCity of Ithaca – Records and Reports (2025M-114)
… [read complete report – pdf] Audit Objective Did City of Ithaca … for City officials tasked with overseeing the use of public funds. This critical function can help maintain … Did City of Ithaca City officials maintain complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114Division of Housing and Community Renewal Bulletin No. DH-62
… using the Action/Reason code of Pay Rate Change/PMR (Prom Recal) and will update the employee’s salary rate to … Requests page using the Reason code PAV (Perf Adv) or PMR (Prom Recal) effective 09/26/13 (Administration). Information … Requests page using the Reason code PAV (Perf Adv) or PMR (Prom Recal) effective 09/26/13 (Administration). Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-62-october-2013-district-council-37-dc37-performanceDivision of Housing and Community Renewal Bulletin No. DH-47
… of the April 2010 performance advance and those already at Job Rate will be eligible. April 2010 Salary Schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-47-2010-salary-increases-employees-rent-regulationComptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… under the direction of Supervising Investigator Sylvia Rivera and Deputy Chief John McManus. The Investigations …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actImplementation of the Dignity for All Students Act
… in New York State with a safe and supportive environment free from discrimination, intimidation, taunting, harassment, …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actEnglish Language Learners Programs
To determine whether the State Education Department is adequately overseeing whether school districts are providing services to English Language Learners as required
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsState Comptroller DiNapoli Releases Municipal and School Audits
… P. DiNapoli today announced the following local government and school audits were issued. City of Dunkirk – Budget … (Chautauqua County) The lack of complete, accurate and current accounting and financial records significantly limited this review and … P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 99-2
… for the construction of a town salt storage shed. You ask whether it would be a violation of competitive … Comp, 1958, p 374). Subdivision 2 of section 101 expressly states that nothing in that section "shall prevent any … it is our opinion that the requirements of section 103 do not preclude a political subdivision from utilizing its …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 2001-8
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment (within area of former fire protection district) -- Taxes (setting of lower rate for owners of multiple parcels) FIRE PROTECTION DISTRICTS -- Dissolution (simultaneous … Whether a town may abolish a fire protection district within the town and establish a fire …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8State Comptroller DiNapoli Releases Audits
… of Civil Service contracts with EmblemHealth Plan, Inc. (Emblem) to process and pay claims for services on behalf of … audit period, January 2018 through October 2022, because Emblem failed to correctly coordinate benefits with each …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsOpinion 99-5
… the treasurer of the cooperative library system. 24 Opns St Comp, 1968, p 914; 23 Opns St Comp, 1967, p 731; and 23 Opns St Comp, 1967, p 387, superseded to the extent inconsistent. …
https://www.osc.ny.gov/legal-opinions/opinion-99-5