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Opinion 95-19
… previously paid) CITIES -- Powers and Duties (authority to issue bonds to prepay certain employer retirement contributions which … OFFICERS AND EMPLOYEES -- Retirement Benefits (authority to issue bonds to prepay certain employer retirement … Whether a city which has previously prepaid to the State Policemens and Firemens Retirement System the …
https://www.osc.ny.gov/legal-opinions/opinion-95-19XII.4.B.1 Supporting Information – XII. Expenditures
… of this section is to provide guidance to assist agencies in determining whether claims for payment from vendors and … just, true and correct and therefore appropriate to pay. In addition, Title 2, Chapter I, Part 6.7 of the NYCRR … requires agencies to support any claim for payment entered in to the Statewide Financial System (SFS) with sufficient …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-informationComptroller DiNapoli Releases State Audits
… and one was not implemented. New York State Health Insurance Program: Empire BlueCross and BlueShield: Selected … liabilities of Medicaid recipients to some of its healthcare providers. Because of the excessive claims, …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsNew York State Artificial Intelligence Governance
… Objective To assess various New York State agencies’ progress in establishing an … and does not generate harmful, unintended consequences. New York State (NYS) and some of its agencies have been using … To assess various New York State agencies progress in establishing an …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceOpinion 2000-23
… -- Compensation (entitlement to salary increase by police chief of additional amount received by other than next … the entitlement to a salary increase by a village chief of police pursuant to General Municipal Law §207-m. You … the entitlement to a salary increase by a village chief of police pursuant to General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23DiNapoli: Facilities Using Radioactive Materials or Radiation Equipment in New York City Were Not Always Properly Inspected or Licensed
… not always inspect facilities using radioactive materials or radiation equipment or check to ensure that they were licensed or registered, according to an audit released today by New … not always inspect facilities using radioactive materials or radiation equipment or check to ensure that they were …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-facilities-using-radioactive-materials-or-radiation-equipment-new-york-city-were-not-alwaysDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… A third of the 30 State University of New York (SUNY) campus foundations were operating without … by State Comptroller Thomas P. DiNapoli. More than half of the foundations have not been audited by SUNY in at least … A third of the 30 State University of New York campus foundations …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… Government in the Second Degree and arraigned before Judge Anthony Neddo at the Watertown City Court Centralized …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedEmployer E-News Archive — 2023
… up to make sure you receive the latest Retirement System news. December 2023 Employers No Longer Need to Submit … Do in Case of a Data Security Incident New York Retirement News for Your Employees Switch to Enhanced Reporting NOW More … The latest Retirement System news for NYSLRS employers …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2023State Comptroller DiNapoli Releases Audits
… Safety and Security Equipment at Train Stations (2017-S-84) From Jan. 1, 2014 through Sept. 12, 2017, SIR did not …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsChanges in Federal Policies Pose Significant Risks for New York City's Budget
… Projected budget gaps for New York City in the coming years appear manageable, but tax changes and … by State Comptroller Thomas P. DiNapoli. "Major shifts in federal fiscal policies constitute the greatest risk to … may lie ahead, depending on the effects of what happens in Washington." The November update to the city’s four-year …
https://www.osc.ny.gov/press/releases/2017/12/changes-federal-policies-pose-significant-risks-new-york-citys-budgetCourse Offerings
… State residents. Key Findings CUNY officials attribute low graduation rates to socioeconomic factors that are … aid grants, which could ultimately cause them to drop out of school. Forty-nine of the 172 students (29 percent) we … required and elective courses. Improve advisor training to keep them up to date on degree requirements. Track students’ …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsState Agencies Bulletin No. 863
… of a new process implemented by OSC to ensure that NYC wages are properly reported on the 2008 Form W-2 for all employees with a NYC residence. Control-D Report NTAX702 (NYC Reportable Wages), identifying employees who may need … of a new process implemented by OSC to ensure that NYC wages are properly reported on the 2008 Form W2 for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wagesArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… of Residence and Establishments by Neighborhood of Location Neighborhood Sector Workers Share of Citywide …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Opinion 88-24
… board member for expenses incurred in maintaining private pond) GENERAL MUNICIPAL LAW, §800(3)(a): Town board member … reimbursed for expenses incurred in maintaining a private pond on their land used as part of the town's recreation … for costs incurred in connection with maintaining a pond located on the board member's property and used as a …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… efficiency and recycling rebates and credits were issued in accordance with program guidelines. Key Findings The Board … Recycling credits were not processed accurately resulting in 1,004 customer accounts being under credited by $2,050 … action. Appendix B includes our comment on an issue raised in the BPU’s response. …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Town of Tully – Justice Court Operations (2021M-10)
… report - pdf ] Audit Objective Determine whether the Town of Tully (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured … The Justices generally provided adequate oversight of Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… agreed with our recommendations and indicated they have taken corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Albany Community Charter School - Resident Tuition Billing (2019M-138)
… Key Findings Officials did not obtain current proof of residency for all students. Officials did not provide the Board with tuition billing information throughout the year regarding the amount of tuition anticipated and received. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138DiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… The New York Daily News today published an op-ed from New York State Comptroller … cost burdens may put the state at a disadvantage. The good news is lawmakers have an opportunity to make New York State … The New York Daily News today published an oped from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-population