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Opinion 2005-6
… not undertaken for profit and serves a laudable purpose (see, e.g., 2002 Opns St Comp No. 2002-16, p 35; 1986 Opns St … be an incidental benefit accruing to the private entity (see, e.g., Antonopoulou v Beame , 32 NY2d 126, 343 NYS2d 346; … schools to loan textbooks to all children in grades seven through twelve, including parochial school students, was …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Cost Reporting of Programs Operated by Gateway-Longview, Inc.
… Gateway routinely entered into business transactions with companies affiliated with members of Gateway’s Board of Directors without … file written disclosures of any business involvement with Gateway or related parties. Other Related Audits/Reports …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incService Diversions for Maintenance and Capital Projects
… projects and (2) adequately informed the riding public about service diversions. Our audit covered the period … work in a timely manner. Adequately inform the ridership about all service diversions. Other Related Audit/Report of …
https://www.osc.ny.gov/state-agencies/audits/2014/03/18/service-diversions-maintenance-and-capital-projectsCUNY Bulletin No. CU-681
… with a new Report of Check Exchange. Questions Questions about eligibility may be directed to the University Manager …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-681-2016-2020-city-university-new-york-cuny-internationalYour Pension Pay Stub
… be able to track year-to-date totals for your pension and any deductions made for health insurance, union dues, tax … in Retirement Online Sign in to Retirement Online . From Account Homepage, click View Pension Check . Select date of … which show current and yeartodate benefit amounts and any deductions …
https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stubAbout Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsDiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… The former owner of a Queens-based special education provider, who … charges earlier this year following a joint investigation by New York State Comptroller Thomas P. DiNapoli and U.S. … this $1.4 billion program by March 31, 2018. … The former owner of a Queensbased special education provider who pleaded …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudDiNapoli: State Agency Overtime Hits Record $611 Million
… Three agencies that operate institutional facilities - the Office of Mental Health (OMH), the Department of Corrections … million. Meanwhile, DiNapoli’s report found the state’s agency workforce has declined 10.9 percent, from 180,564 in … at: http://www.osc.state.ny.us/reports/overtime/State_Agency_OT_Report2014.pdf DiNapoli regularly reports on state …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… audit covers the period from April 2017 through June 2022. About the Program HCR is the State’s affordable housing … CDBG funds to HCR, for grant years 2017 through 2021, and about $127 million in additional funding from CDBG COVID-19 … the CARES Act. During the same period, HUD allocated about $120 million in HOME funds to HCR, as well as …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Little Meadows Early Childhood Center, Inc. (Little … a New York City-based proprietary organization authorized by the State Education Department (SED) to provide full-day … Meadows and pays for its services using rates established by SED. The rates are based on the financial information …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualXVII.1 Overview – XVII. Lapsing Appropriations
… aid "Lapsing Action by Transaction Type" published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… services to children with disabilities who are between the ages of 3 and 5 years. During the 2014-15 school year, E&D …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… The average bonus paid to employees in New York City’s securities industry for 2021 grew to $257,500, a 20% jump over the previous year’s record high, according to annual estimates released today by New York State …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordDiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… code are implemented, according to a report issued today by State Comptroller Thomas P. DiNapoli. "New Yorkers lose … in the framework. These changes are further clouded by the framework's elimination of personal exemptions for … exemption for dependents, their deduction would decrease by $4,900, a reduction of 17 percent. DiNapoli's report also …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planOpinion 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 …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Positive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Positive … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2325
… inform agencies of OSC’s automatic processing of the April 2025 increases to Premium Overtime, Administrative … Salary Plan, Bargaining Unit, and Additional Pay Amount. Tax Information: These monies are taxable income subject to … taxable gross, and will be reported on the employee’s Form W-2. Undeliverable Checks: When a valid payroll check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-payDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… a surge in permits before the 2022 expiration of the 421-a tax abatement program for affordable housing construction. … (Jan. 2024) Residential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities (Sept. 2023) New York State Rent Relief Update: Spotlight on New York City (July 2023) New …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… Understanding the Program The Board must provide oversight to ensure financial operations are properly managed. This … segregated or compensating controls are implemented to safeguard funds, and reviewing records and reports to detect discrepancies. The Department is composed of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by NYSARC, Inc. - … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manual