Search
Opinion 89-33
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (necessity to pre-audit … Village Law pertains to the audit and payment of claims in a village. Section 5-524(2) provides, in pertinent part, as follows: In a village which has not …
https://www.osc.ny.gov/legal-opinions/opinion-89-33How to Make a Vendor Responsibility Determination
… In making a vendor responsibility determination, you must assess whether the vendor has: appropriate … capacity and controls; appropriate legal authority to do business in New York; a satisfactory record of … and an acceptable performance record on past contracts. You should consider any information that comes to your …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationState Comptroller DiNapoli Releases Municipal & School Audits
… $50,000 did not have the correct form of payment (cash or check) listed in the collection records and 26 entries … were not always maintained, there is an increased risk of city collections being lost, misused or … As a result, district investments were at an increased risk of loss. District officials did not adhere to the …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… The Long Island Rail Road (LIRR) needs to do more to properly prepare for severe weather … State Comptroller Thomas P. DiNapoli. The audit found the LIRR delayed a critical weather-related systemwide risk … officials need to be prepared to minimize its impacts. The LIRR is the busiest train system in North America and is the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesDiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… Agency (NYCIDA) approved tax breaks and other incentives for businesses even though it lacked required financial … selection and monitoring, there’s little accounting for the benefits the public gets from these tax breaks and … mortgage recording taxes, with some benefits continuing for up to 30 years. Companies have to show why they would not …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationState Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… for the Southern District of New York, announced today the arrest of JOSEPH GROSSMANN for fraudulently obtaining the … United States Marshal’s Service for its assistance in the arrest of the defendant. This case is being handled by the … for the Southern District of New York announced today the arrest of JOSEPH GROSSMANN for fraudulently obtaining the …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… (Program) was created in 1955 to provide affordable rental and cooperative (co-op) housing to middle-income … 22, 2024, there are 93 HPD-supervised Mitchell-Lama rental and limited-equity co-op developments, with … were unable to collect over $1.5 million in unrealized rental income from apartments that remained vacant for more …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsSUNY Bulletin No. SU-370
… bulletin is to provide processing instructions to agencies for entering the new SUNY Preceptor Incentive Program … Program payment of $5.50 per hour has been approved for eligible employees through a Veterans Administration … 05/21/2025. Eligibility Criteria: To be eligible for the new Preceptor Incentive Program payment, employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-370-new-preceptor-incentive-program-payment-state-universityVillage of Washingtonville – Budget Review (B25-6-1)
… projections in the Village of Washingtonvilles Villages 202526 tentative budget were reasonable …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Enforcement of Local Law 144 – Automated Employment Decision Tools
… determine whether the New York City Department of Consumer and Worker Protection has designed and implemented an effective system to enforce compliance with Local Law 144. The audit covered the period from July … determine whether the New York City Department of Consumer and Worker Protection has designed and implemented an …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… The state Department of Health (DOH) needs to improve its monitoring of New York’s Lead Poisoning Prevention Program on the local … offices are not consistently conducting on-site reviews of local health departments that carry out the state’s lead … The state Department of Health DOH needs to improve its monitoring of New Yorks …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programState Agencies Bulletin No. 1735.1
… , converted to an hourly rate, is less than the Division of the Budget (DOB) approved minimum wage. Affected Employees … employees whose job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within the counties of Nassau, Suffolk, or Westchester, or $11.10 for State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17351-minimum-wage-differential-annual-employeesState Agencies Bulletin No. 1735.2
… , converted to an hourly rate, is less than the Division of the Budget (DOB) approved minimum wage. Affected Employees … employees whose job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within the counties of Nassau, Suffolk, or Westchester, or $11.10 for State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17352-minimum-wage-differential-annual-employeesDiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… percent of that for health-related causes including breast cancer, prostate cancer and Alzheimer’s disease. “New Yorkers are generously … questions about significant problems with the prostate cancer check-off program, found that spending from the six …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… found that security officers who were assigned to the fire watch spent long periods of time in one area instead of patrolling the entire building, as required. One officer turned off the light, sat …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followTown of Burke – Fiscal Oversight (2016M-277)
… heating fuel purchases. The Board did not annually audit or cause an audit of the records and reports of any Town officers or employees who received or disbursed money on the Town’s behalf. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Effectiveness of the Information Technology Transformation (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Effectiveness of the Information Technology Transformation ( 2015-S-2 ). … To determine the extent of implementation of the four recommendations …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-followSUNY Bulletin No. SU-177
… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) approach to update … To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State Comptrollers OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actCUNY Bulletin No. CU-421
… Paid Leave, or Leave employees who had a FICA status of “ER FICA Exmpt”. The effective date of the change will be … Agencies will no longer have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the … is under the general oversight of the County Government Committee (Committee). Key Findings The Committee and Board …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue