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Citywide Payment Services and Standards – Controls Over Payments
… Department of Finance (DOF) Citywide Payments Services and Standards (CPSS) unit has controls in place to ensure that payments received by and processed on behalf of agencies are correctly matched with receivables and that agencies are appropriately advised …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsNYS Common Retirement Fund Announces First Quarter Results
… quarter of the state fiscal year 2016-2017 was 2 percent for the three-month period ending June 30, 2016, with an estimated value of $181 billion, according to New … Services (FAS) determined the Fund was well-managed with “a very high level of ethical, professional and conflict …
https://www.osc.ny.gov/press/releases/2016/08/nys-common-retirement-fund-announces-first-quarter-resultsNYS Common Retirement Fund Announces First Quarter Results
… quarter of the state fiscal year 2017-2018 was 2.9 percent for the period ending June 30, 2017, with an estimated value of $197.1 billion, according to New … quarter of the state fiscal year 20172018 was 29 percent for the period ending June 30 2017 with an estimated value of …
https://www.osc.ny.gov/press/releases/2017/08/nys-common-retirement-fund-announces-first-quarter-resultsNYC’s Language Access Service Needs (2023-N-11) - Interactive Map
… 5year data to show the number of New Yorkers with LEP in each community district The dashboard shows the languages …
https://www.osc.ny.gov/state-agencies/audits/nycs-language-access-service-needs-2023-n-11-interactive-mapState Agencies Bulletin No. 2378
… Purpose: The purpose of this bulletin is to reconcile employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security Administration (SSA) system through … non-resident alien employees. To ensure this requirement is met prior to the generation of 2025 Form W-2 Wage and Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2378-verification-employees-social-security-number-ssn-and-name-be-reportedDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… year (SFY) 2025 to help counties implement the provisions of the “Raise the Age” (RTA) law enacted in 2017, with $658.8 … State Comptroller Thomas P. DiNapoli. RTA changed the age of criminal responsibility as an adult from 16- to … all new and ongoing costs associated with implementation of RTA. To qualify for reimbursement, counties must adhere to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawOpinion 89-45
… LOCAL LAWS -- Compensation (fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals) … Board of Appeals (paying fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals) … services plus an hourly fee for services in connection with defending proceedings commenced under Article 78 of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-45Opinion 88-8
… INTEREST -- Maintenance Contracts (fire commissioner who is president and stockholder of company servicing district … TOWN LAW, §176(4-a): A fire district commissioner who is also the president and chief stockholder of an automotive … of the automotive dealership and abstains from voting with respect to any matters relating to the service …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Opinion 92-30
… of not-for-profit agencies) -- Exceptions (contracts with not-for-profit agencies) GENERAL MUNICIPAL LAW, §§801, … serving as members of boards of not-for-profit agencies with which the county contracts since such a prohibition would be inconsistent with General Municipal Law, §802(1)(f), but may prohibit …
https://www.osc.ny.gov/legal-opinions/opinion-92-30DiNapoli: Better Monitoring of "Leandra’s Law" Enforcement Needed
… Drunk drivers convicted of certain alcohol-related offenses are not always being … in any vehicle they own or operate for a certain period of time as a condition of their sentence. The IID connects to the vehicle’s ignition … Drunk drivers convicted of certain alcoholrelated offenses are not always being …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-better-monitoring-leandras-law-enforcement-neededOpinion 91-63
… (§800, et seq .) contains provisions of law which relate to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or … contract. In addition, an officer or employee is deemed to have an interest in, inter alia , any contract of a …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Opinion 93-15
… nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to annually account to, or submit its books for audit to, the town board. You ask whether, pursuant to … to, and submit its books for audit to, the town board with respect to private source moneys held by the library. …
https://www.osc.ny.gov/legal-opinions/opinion-93-15DiNapoli Presses Companies on Political Disclosure
… shareholder proposals seeking the same disclosure from eight more of the Fund’s portfolio companies, including Duke … shareholder proposals seeking the same disclosure from eight more of the Funds portfolio companies …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureOpinion 91-31
… MUNICIPAL FUNDS - Town Charges (costs of rabies treatment for individual injured within the town) PUBLIC HEALTH LAW, §§2140, 2144, 2145: A town is not legally obligated under Public Health Law, §2144 to … for treatment of an individual who had come into contact with a rabid animal within the town. We assume that the town …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Oversight of the Practice of Funeral Directing
… Objective To determine if the Department of Health is effectively overseeing the practice of funeral directing … the New York City Department of Health and Mental Hygiene is effectively overseeing selected aspects of the practice of … Public Health Law (Law), the Department of Health (DOH) is responsible for governing and regulating the business and …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… Understanding the Program Schools purchase a wide variety of IT equipment, such as interactive displays and desktop … tablets. These assets can make up a significant portion of a school’s IT asset inventory, in both value and quantity. The cost of the School’s IT assets purchased from July 1, 2023 through …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36DiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… P. DiNapoli has identified $32,271 in unallowable expenses and $489,616 in questionable costs that were paid by the state Office of Mental Health (OMH) to an Altamont, N.Y. company that serves … P DiNapoli has identified $32271 in unallowable expenses and $489616 in questionable costs that were paid by the state …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerDiNapoli Calls for Improvements to Capital Planning Process
… borrowing proceeds – to support its capital program, with another $9.6 billion proposed for the upcoming fiscal year, according to a report released … authorities. The proportion of capital spending financed with authority bonds rose to 50.8 percent over the last five …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processMaternal Health
… morbidity cases are on the rise, increasing from 146.8 per 10,000 discharges in 2008 to 179.8 per 10,000 discharges in 2021—a 22% increase. To address these … Racial Outcomes (Taskforce) in April 2018, which produced 10 recommendations to reduce maternal mortality rates and …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthDiNapoli: Number of New Yorkers Going Hungry Increases Despite Improving Economy
… Food insecurity is increasing in New York, with one-in-nine households (11.3% or 875,000 … children when schools are closed in the summer. It is estimated the Summer Electronic Benefit Transfer Program … Food insecurity is increasing in New York with oneinnine households 113 or …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-number-new-yorkers-going-hungry-increases-despite-improving-economy