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Letchworth Central School District - Reserves (2018M-176)
… Board properly established reserve funds and maintained them at reasonable levels. Key Findings The written reserve … Board properly established reserve funds and maintained them at reasonable levels …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176NYS Pension Fund Commits $2 Billion to Climate Transition Index
… $2 billion in an index focused on reducing the risks of climate change and capitalizing on the opportunities … economy, State Comptroller Thomas P. DiNapoli, trustee of the fund, announced today. This is part of the Comptroller's Climate Action Plan announced in 2019 …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-indexOpinion 96-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … on the issues discussed in the opinion. BONDS AND NOTES -- State Comptroller Approval (necessity for in Adirondack Park … -- Powers and Duties (purchase of real property - need for State Comptroller approval in Adirondack Park) MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Town of Lincoln - Disbursements (2022M-198)
… which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Empire Plan Drug Rebate Revenue
… credited the Department of Civil Service (Department) for all rebate revenue due under its contract with the … required to negotiate agreements with drug manufacturers for rebates, discounts, and other considerations and pass 100 … Health Insurance Program: United HealthCare: Payments for Fraudulent and Improper Claims Submitted by Davis Ethical …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueDiNapoli: Local Sales Taxes Jump 49.2 Percent in Second Quarter
… New York state rose by 49.2% in the second quarter (April to June 2021) compared to the same period last year, a dramatic increase from last … during the first wave of the COVID-19 pandemic, according to State Comptroller Thomas P. DiNapoli . Sales tax … in New York state rose by 492 in the second quarter April to June 2021 compared to the same period last year a dramatic …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-sales-taxes-jump-49-point-2-percent-second-quarterDiNapoli: MTA Faces Its Greatest Challenges in Decades
… Authority (MTA) has been slow to reverse the deterioration in service and its financial plan entails considerable risk, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli. The … Authority MTA has been slow to reverse the deterioration in service and its financial plan entails considerable risk …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesDiNapoli Releases December State Cash Report
… percent, from the same period last year to $53.2 billion and were $29.9 million lower than mid-year Financial Plan … than $1 billion,”DiNapoli said. “The timing of payments and the level of financial sector bonuses will influence … receipts exceeded original projections by $40.8 million and mid-year projections by $478.8 million, primarily because …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-december-state-cash-reportTown of Dansville - Board Oversight (2014M-115)
… funding long-term operating and capital needs. The plan should be monitored and updated on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115DiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds
… No. 2 pleaded guilty today to stealing more than $5,000 in public funds, after an audit and investigation by State Comptroller Thomas P. DiNapoli … 45, of Hammondsport, pleaded guilty today to grand larceny in the third degree (a class D felony) in front of Steuben …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-fundsOpinion 2011-1
… the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (serving as staff of not-for-profit corporations) -- Powers and Duties (hiring employees to serve as staff of … development agency lacks authority to hire employees and assign them to serve as the staff of not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1New York's Tax Check-Off Funds - Good Intentions on Hold, January 2014
Tax “check-off” programs provide a means for taxpayers to make voluntary contributions for various causes as part of their federal and State income tax filings.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-tax-check-off-funds-2014.pdfCUNY Bulletin No. CU-625.5
… with an updated list of unions that submit membership and dues transactions via electronic file submissions to OSC … A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has … to union dues deductions are properly authorized, verified and executed. As the State’s payroll administrator, OSC is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6255-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.4
… with an updated list of unions that submit membership and dues transactions via electronic file submissions to OSC … A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has … to union dues deductions are properly authorized, verified and executed. As the State’s payroll administrator, OSC is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6254-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.3
… with an updated list of unions that submit membership and dues transactions via electronic file submissions to OSC … A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has … to union dues deductions are properly authorized, verified and executed. As the State’s payroll administrator, OSC is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6253-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.2
… or otherwise changed. To ensure that all actions taken in PayServ regarding union membership and union dues … to initiate, discontinue and modify the payroll deduction in PayServ for those unions that do not currently submit … consistent with payroll processing requirements. In most cases, the transaction will be processed in the next …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6252-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.1
… or otherwise changed. To ensure that all actions taken in PayServ regarding union membership and union dues … to initiate, discontinue, and modify the payroll deduction in PayServ for those unions that do not currently submit … consistent with payroll processing requirements. In most cases, the transaction will be processed in the next …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6251-updated-procedures-initiating-or-terminating-payrollCity of Olean – Budget Review (B17-1-3)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2016. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1713 …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… 31, 2013. Background The Town of Marcellus is located in Onondaga County and has a population of 6,200. The Town … required annual financial report for 2010, 2011 or 2012 in a timely manner. The Board did not perform, or provide … include fund balance amounts and reconciled cash balances, in addition to budget-to-actual comparisons for each fund and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Administration of the Article 8-A Loan Program (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report, Administration of the Article … will cost the Program several millions of dollars in revenue. We also found that many significant building … to receive favorable treatment from HPD which could result in less Program monies available for other Program-eligible …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-follow