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DiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… DiNapoli. The audit examined the New York State Department of Environmental Conservation’s (DEC) management of the program and found it must be strengthened to ensure … private parties follow through on the timely remediation of their contaminated sites. “By encouraging private parties …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programTown of Wappinger - Information Technology (2019M-220)
… was adequately protected from unauthorized access, use and loss. Key Findings Town employees did not comply with and … was adequately protected from unauthorized access use and loss …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220SUNY Bulletin No. SU-195
… code) – if the employee’s Pay Basis Code is ANN, CAL, CYF, FEE or HRY on the last day of Administration Pay Period 12L … Pay Earnings Codes, it may be necessary to submit an adjustment in order to calculate the correct deficit … included in the deficit reduction amount, calculate the adjustment amount and submit a positive adjustment using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-195-2013-2014-2-day-deficit-reduction-plan-psnu-employeesState Comptroller DiNapoli Releases Analysis of Enacted State Budget
… the Executive Budget. The budget provides increases of $28.6 million for the State University of New York and $14.5 … to the state and localities that impose the charge to pay for programs encouraging use of reusable bags. The budget …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetOpinion 2005-3
… fundamental principle of law that school districts possess only those powers expressly delegated by statute or … “municipal corporation” as used in section 72-j includes “only a county, town, city and village” (General Municipal Law … not apply here for several reasons. Section 1726 applies only to the placement or erection of a building, not to the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Compliance With Special Education Regulations for the Provision of Services (Follow-Up)
… education. The New York City Department of Education (DOE) – the nation’s largest school system – served … 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their … receive appropriate services. Toward this end, the DOE follows a multi-step evaluation and placement process. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followSeized Assets Program (Follow-Up)
… of the six recommendations included in our original report, Seized Assets Program ( 2013-S-46 ). Background The … seized assets valued at $582.4 million. Our initial audit report, which was issued on December 23, 2014, covering the … the six recommendations identified in our prior audit report. Key Recommendation None Other Related …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… projects prior to approval and subsequently monitored the performance of businesses that received financial … evaluate all projects prior to approval or monitor the performance of businesses that received financial … Charge some project applicants fees in accordance with the Board-approved fee schedule. Assess annually reported …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… (Honey Bees) (Report 2021-S-40 ). About the Program Wild and managed pollinators are critically important to the health of New York State’s environment and agricultural economy. The … the New York State Pollinator Protection Plan (Plan) to address the high loss of pollinators in the State. According …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followSelected Aspects of Discretionary Spending
… transportation services throughout the seven counties of Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … have formal policies and procedures specifying the types of discretionary costs that are appropriate and the dollar … to determine the appropriateness and reasonableness of many types of discretionary expenses, including meetings …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Electing the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… retirement plan on your membership. Call 866-805-0990 (press 2, then follow the prompts). It is especially important … who were already in an eligible title as of July 1, 2025 , the deadline to elect is June 30, 2026 . For members who transfer or are promoted into an …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planNew York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… by State Sen. Elijah Reichlin-Melnick and Assemblyman Kenneth Zebrowski. “My office’s independent contract review …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewOneida City School District – Information Technology (2020M-80)
… were used for personal activity, increasing the likelihood of the District’s network being exposed to malicious … recovery plan was not made available to us or the Board of Education for review and approval. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… Central School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a result, there is a significant risk that network resources, financial data and student information …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7User Access Controls Over Selected System Applications
… controls over select State University of New York Upstate Medical University (Upstate) system applications are effective to prevent unnecessary or inappropriate access … 8, 2019. About the Program Upstate, the only academic medical center in Central New York, consists of four …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Children’s Education Services, Inc. (CES) on its Consolidated Fiscal Reports (CFR) were properly … Reimbursable Cost Manual (RCM). We audited the costs that CES reported on its CFR for the fiscal year ended June 30, 2015. About the Program CES is an SED-approved, for-profit special education provider …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1134
… Bypassed: 0, Update Errors: 0, Update Warnings: 1, Clean Updates 0. (24000,230. During the Update Incumbent … for whom Job updating was bypassed, those for whom Job updates failed due to error, those for whom Job updates were successful with warning messages issued and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012Opinion 90-51
… revenues for establishment of an enhanced emergency telephone service) COUNTY LAW, §§300, 301, 303, 305, 307, … to pay for the establishment of an enhanced emergency telephone system may be expended only for "system costs", … been advised that the role of the consultant would be to number the parcels of real property within the county for …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 91-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. CLAIMS -- Compromise or settlement of (devaluation of real property located near solid waste … Whether in view of the gift prohibition of article VIII 1 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Retiring Before Age 62 – Career Plan
… 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It is important to know that once you retire with a reduced benefit, the …
https://www.osc.ny.gov/retirement/publications/1642/retiring-age-62