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Corporate Governance
… Comptroller DiNapoli uses his voice as a major investor to identify and mitigate risk, and improve corporate policies … asking corporate boards to address specific issues; Voting on board directors and shareholder proposals at … critical to ensuring that the Fund is best-positioned for market changes stemming from the transition. The Fund has …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceAbout the Academy
… for New York State's Local Officials – an innovative and strategic program that builds on his commitment to offer a helping hand to local government and school district officials. By increasing the number of classroom training sessions and web-based seminars, The Academy: provides local officials …
https://www.osc.ny.gov/local-government/academy/about-academyDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding New … allow school districts and municipalities to override the cap. DiNapoli’s office calculated the inflation factor at … manage their budgets and ensure they comply with the tax cap law.” The 2% allowable levy growth affects the tax cap …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearTown of New Albion – Town Supervisor's Financial Duties (2023M-46)
… training on how to perform his duties and was unfamiliar with the duties of his office . The Town Clerk (Clerk) and … Supervisor and performed the Supervisor’s payroll duties with limited oversight . The bookkeeper performed many of … Board. Key Recommendations Properly oversee individuals with delegated responsibilities and ensure the delegations do …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… comprehensive written information technology (IT) disaster recovery plan and employee IT security awareness training. … and procedures, including a comprehensive IT disaster recovery plan, and provide IT security awareness training to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7DiNapoli: School District Tax Levy Cap at 2%
… today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments and school … rate of inflation or 2%. School districts may override the cap with 60% voter approval of their budget. DiNapoli’s … officials must remain fiscally cautious to stay under the cap as they prepare their budgets,” DiNapoli said. “Even with …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required documentation is submitted, remain skeptical, especially of claims that are not routine. In today’s electronic …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsTown of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… perform virtually all of the Supervisor’s financial duties with little oversight. The Clerk typically provided the Supervisor with claim abstracts that were incomplete or unsigned. The … Supervisor should attend training to familiarize himself with the requirements of his elected duties, properly monitor …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169DiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… "I would like to thank Manhattan District Attorney Cyrus Vance for prosecuting this case and bringing this wrongdoer … attention and care," said District Attorney Cyrus Vance. "Instead of providing these young children with the …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… supported, and program-related. For the 3 fiscal years ended June 30, 2018, Palladia claimed $2,508,682 in expenses …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followOpinion 2004-2
… or as a direct consequence of the vendor's contract with the town, or (2) the rental payment required by the … pecuniary benefit "as the result of" the vendor's contract with the town. If that benefit serves to enhance the overall … or as a direct consequence of the vendor's contract with the town, and if the rental payment required by the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2State Agencies Bulletin No. 1462
… being issued under. CUNY 13-3893536 NYS 14-6013200 Box 12b Ch. 3 Status Code (Withholding Agent) Not applicable. Box 12c Ch. 4 Status Code (Withholding Agent) Not applicable. Box 12d … (TIN) as written on the Federal Tax Data page. Box 13b Ch. 3 Status Code (Recipient) This box should be populated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1385
… being issued under. CUNY 13-3893536 NYS 14-6013200 Box 12b Ch. 3 status code (Withholding agent) Not applicable. Box 12c Ch. 4 status code (Withholding agent) Not applicable. Box 13a … be blank. The SSN or TIN box will also be blank. Box 13h Ch. 3 status code (Recipient) This box should be populated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1385-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Comptroller DiNapoli Releases Audits
… a comprehensive audit program that includes conducting on-site audits of pharmacies, providing audit reports to … intentions and did not review and analyze usage data for charger placement or use outreach efforts to encourage electric vehicle charger installation by its customers. The installation of …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1678
To inform agencies of OSCs automatic processing of the 2018 APSU Clothing Allowance and to provide agency instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1678-2018-clothing-allowance-certain-apsu-employees-represented-policeState Agencies Bulletin No. 1433
… the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil … or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code of Paid Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1433-2015-clothing-allowance-certain-apsu-employees-represented-policeState Agencies Bulletin No. 2180
… and Historic Preservation in one of the following titles: Park Police Officer Park Police Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2180-2023-clothing-allowance-certain-agency-police-service-unit-apsuState Agencies Bulletin No. 1954
… and Historic Preservation in one of the following titles: Park Police Officer Park Police Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1954-2021-clothing-allowance-certain-agency-police-service-unit-apsuState Agencies Bulletin No. 2078
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … an Action/Reason code of Paid Leave of Absence/MLS); and Is classified as an investigator or detective in one of the … Police Investigator 1 University Police Investigator 2 Or is working as a plain clothes detective in the Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2078-2022-clothing-allowance-certain-agency-police-service-unit-apsuTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … senior citizen, veteran and other exemptions. The Assessor: Granted 28 exemptions (19 percent of those …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223