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Employer's Guide
… The Employers Guide is a resource for the benefit and payroll staff of NYSLRSs …
https://www.osc.ny.gov/retirement/employers/employers-guideProcurement; Technical Cleanup Proposal
… Session 2015-2016: Vetoed on December 11, 2015 – Veto Memo 303 – A.7513-B (Peoples-Stokes) / S.5713-A (DeFrancisco) … and clarifications relating to certain procurements. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/procurement-technical-cleanup-proposalOpinion 2008-3
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … (authority to make cash refunds of unexpended monies in a capital reserve fund) -- Powers and Duties (authority to make cash refunds of unexpended monies in a capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Oversight of the Farm-to-School Program
… on what documentation should be maintained for contract reimbursement and monitoring of contract terms and …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programStreet Construction-Related Permits (Follow-Up)
… Inspectors may issue Corrective Action Requests (CARs), Notices of Immediate Corrective Action (NICAs, or priority CARs), and Notices of Violation (NOVs). An NOV carries a … permittee within the specified time frames. We found 21 CARs that were reinspected more than 3 months after issuance, …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followState Agencies Bulletin No. 415
… the changes, resulting from the Payroll System upgrade, in the procedure for recovering overpayments from inactive … The amount deducted from each paycheck is updated in the Goal Balance field each pay period by the system after … are equal. Overpayments may occur for many reasons. In the Payroll System the overpayment can be recovered in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesDiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… 2016. By far the largest category of federal expenditures is direct payments to or on behalf of individuals, which …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backOpinion 88-50
… holes, and clean and refinish the interior of a water storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in … interior of a water storage tank depends on whether the work is more in the nature of rebuilding or completely … may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-50DiNapoli Releases Year-End and April Cash Reports
… government. The report is now accessible in Excel and Adobe PDF formats. Since becoming Comptroller, DiNapoli has …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reportsOpinion 98-20
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads … reasonably related to the functions to be performed and is in the best interest of the fire district. You ask whether a … If so, you ask whether a board of fire commissioners, in its discretion, may provide that newly-appointed members …
https://www.osc.ny.gov/legal-opinions/opinion-98-20New York State Comptroller DiNapoli & Fire and Police Pension Association of Colorado Announce Appointment as Lead Plaintiffs in Boeing Shareholder Lawsuit
… York State Comptroller Thomas P. DiNapoli, as trustee of the New York State Common Retirement Fund (the Fund), and the … have been appointed co-lead plaintiffs in a derivative lawsuit filed against current and former directors and … New York State Comptroller Thomas P DiNapoli and the Fire and Police Pension Association of Colorado FPPA …
https://www.osc.ny.gov/press/releases/2020/08/new-york-state-comptroller-dinapoli-fire-and-police-pension-association-colorado-announce-appointmentDiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… State Comptroller Thomas P. DiNapoli today announced a new reduction in management fees for the state’s 529 College … Savings Program’s Direct Plan. It is the fourth fee reduction since 2009 for Direct Plan account holders across … pay for college this year,” said DiNapoli. “The latest reduction to the Direct Plan’s management fees means that …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… the fiscal year. The Secretary-Treasurer reconciles the bank accounts on a monthly basis. However, when we performed bank reconciliations for December 31, 2012 and May 31, 2013 … of one account was $1,000 higher than the corresponding bank balance, the discrepancy could not be explained. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mImplementation of Train Service to Grand Central Madison
… project connected Queens with Grand Central Terminal in Manhattan at a cost of approximately $11 billion. The … Construction to connect ESA to an existing tunnel between Manhattan and Queens began in 2007. Shuttle service to GCM, … It was projected to cut commute time by as much as 40 minutes per day (round-trip) for some customers and ease …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonDiNapoli: Wall St. 2021 Profits near Record Levels
… the industry’s profit growth will slow as interest rates rise and make borrowing more expensive and federal monetary … for compensation this year, the city forecast a 6.5% rise in the average bonus for 2021, which would raise bonuses …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levelsLease Classification Changes as Required by GASB Statement No. 87
This bulletin explains the GASB’s new definition of a lease (including outlining the types of leases that are excluded by this new standard) and an explanation of what a lease term is per Statement 87.
https://www.osc.ny.gov/files/local-government/publications/pdf/lease-classification-changes-required-by-gasb-statement-87.pdfNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (2022-N-6)
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with Samaritan Daytop Village, Inc. (Samaritan) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n6.pdfAn Analysis of Post-Pandemic Travel
The tourism industry’s post-pandemic recovery is uneven across the state, with Long Island nearly at full recovery of jobs lost while the North Country and Mohawk Valley are struggling to regain their footing.
https://www.osc.ny.gov/files/reports/pdf/welcome-back-to-ny-an-analysis-of-post-pandemic-travel.pdfOversight of Contract Expenditures of Bowery Residents’ Committee (2019-N-8) 180-Day Response
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with the Bowery Residents’ Committee (BRC) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19n8-response.pdfCyber Incident Response Team (2020-S-58) 180-Day Response
To determine whether the Cyber Incident Response Team at the Division of Homeland Security and Emergency Services is achieving its mission of providing cybersecurity support to non-Executive agencies, local governments, and public authorities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s58-response.pdf