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Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… whether the Wantagh Union Free School District (District) Board of Education (Board) and officials established adequate controls over user … prevent inappropriate access and use. Key Findings The Board and District officials did not establish adequate … whether the Wantagh Union Free School District District Board of Education Board and officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessOpinion 91-47
… same distinction. In Matter of Estate of Krom , 86 AD2d 689, 446 NYS2d 522, the Court in considering the objectant's … is admitted to probate (SCPA 1414, subd 1). (86 AD2d at 689, 446 NYS2d at 523) The difference in the nature of …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 2000-1
… bear on the issues discussed in the opinion. CLAIMS -- Payment (of police officers' legal fees as moral obligation) … is in reply to your request for our opinion concerning the payment by a village of certain legal fees incurred by … that section 5-524(7) of the Village Law provides for the payment by a village of the "actual and necessary expenses" …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Unified Court System Bulletin No. UCS-303
… Background Pursuant to Article 7-B, Section 220 of the New York State Judiciary Law and the agreement between the Chief …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtState Agencies Bulletin No. 1969
… Allowance salary and no adjustment is needed. Exception Listings and Control-D Report Available Prior to Processing Exception listings and a Control-D report will be available for agency … 18C, paychecks dated 12/08/2021 are confirmed). Exception Listings Exception listings identify Members who will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1659
… Moving expenses are not subject to New York State or Local withholding taxes. Starting in January of 2019, moving … amount will be populated in the goal amount field. Tax withholding on this amount will stop once goal balance equals … to employment taxes and income taxes. Federal income tax withholding will be calculated using the Aggregate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1659-tax-withholding-moving-expenses-tax-year-2018Opinion 96-24
… provided by appropriation) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may determine to … the annual fire district budget an amount to be paid into a capital reserve fund established for the purchase of … for principal on obligations issued to finance a fire truck. The establishment of a capital reserve fund for the …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Examination of Procurement Card Payments
… Purpose The objective of our examination was to determine whether the Office for … State Finance Law requirements and guidance on the use of Procurement Cards (PCards) when purchasing $1.6 million in … over $50,000 in amount must be approved by the Office of the State Comptroller. State Finance Law §163 requires …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsCUNY Bulletin No. CU-752
… to the ‘last one-year step.’ If the increment code is 1116 and the salary is not equal to the ‘five-year step.’ No … step’ on the same salary schedule. Increment Code 1116 If the employee’s salary in effect on 01/01/2023 is … 1123 if the new salary equals the ‘last one-year step’ 1116 No automatic update 1117 No automatic update OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-752-january-2023-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-776
… affected. Background: Pursuant to Section 6220 of New York State Education Law, yearly increments are to be paid in … The report will be sorted by agency code, then by employee name in alphabetical order. NHRP708 – Mass Increment … the Bargaining Unit, Salary Administration Plan, or NYS Grade do not match. Increment Code Missing Invalid Increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-776-january-2024-city-university-new-york-cuny-incrementsSelected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… to fully and accurately accumulate State costs related to site investigation and remediation, bill for and collect … responsible for the Inactive Hazardous Waste Disposal Site Program (Program), also known as the State Superfund … of possible responsible parties, and remediation of the site. Responsible parties are legally responsible for site …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoveryDiNapoli: SED Oversight of Career Training Programs Falling Short
… “Career and technical education programs are supposed to teach students the skills needed to succeed in future jobs by …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortDiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… Comptroller Thomas P. DiNapoli today announced a series of shareholder proposals and other initiatives as part of the New York State Common Retirement Fund’s (Fund) ongoing … Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesOpinion 92-42
… is paid to the town under a contract (see, e.g., 1988 Opns St Comp No. 88-41, p 81; 1985 Opns St Comp No. 85-37, p 51; 1983 Opns St Comp No. 83-103, p 127; 29 Opns St Comp, 1973, p 122). It is not an improper use …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Assessment and Collection of Selected Penalties
… to notify WCB in writing when the claimant's insurance carrier fails to pay or notify them within 45 days that … it is determined that payment should have been made by the carrier, the law requires WCB to impose a $50 penalty (HP-1 … Workers' Compensation Board: Workers' Compensation Program: Statement of Assessable Expenses for the Three …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesComptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… billed Medicaid for over a million dollars of prescription medication it did not have in stock to dispense. The Attorney … by defrauding Medicaid and pretending to dispense cancer medication he never did. Medicaid is meant to be a healthcare … had dispensed Neupogen, a high-dollar cancer treatment medication, to patients when Value never possessed sufficient …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyState Comptroller DiNapoli Releases Municipal & School Audits
… did not obtain quotes for seven purchases totaling $27,810 or seek competition for fuel purchases, which may have … from OSC’s January 2025 budget review letter. The 2026-27 tentative budget includes a tax levy of $5.6 million. … need $1.1 million to service its debt obligations during 2026-27, which represents about 10% of its annual budget. …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Rochester Woman Pleads Guilty to Stealing $121,000 in Pension Checks Sent to Late Grandmother
… woman pleaded guilty to stealing more than $121,000 in state pension checks that were sent to her deceased … today. The defendant, Elona Roberts, was arrested in June. “Elona Roberts exploited her grandmother’s death to … Pension System is a benefit for those who give themselves in service to others in the state,” Baxter said. “I applaud …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-rochester-woman-pleads-guilty-stealing-121000-pension-checks-sent-late-grandmotherDiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers
… of Series 2023A Tax-Exempt Bonds, which will finance projects authorized by the following voter-approved bond … of Series 2023B Tax-Exempt Bonds, which will finance projects authorized by the voter-approved Rebuild and Renew … year. BofA Securities, Inc. was the Senior Book-Running Manager along with Ramirez & Co., Inc. as Co-Senior Manager, …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayersDiNapoli: Uber Needs to Explain What It Is Doing to Protect Riders From Sexual Assault
… P. DiNapoli has filed a shareholder proposal , on behalf of The New York State Common Retirement Fund*, that calls on … publish a report explaining how it is addressing incidents of riders being sexually harassed and assaulted. “For Uber to … succeed, its users need to feel safe and not have a shred of doubt about using the service,” DiNapoli said. “The …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-uber-needs-explain-what-it-doing-protect-riders-sexual-assault