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State Comptroller DiNapoli Releases Municipal & School Audits
… – Network User Accounts and Information Technology (IT) Contingency Planning (Chenango County) District officials … manage network user accounts or develop and adopt an IT contingency plan. Auditors found that sixty-eight (12%) of …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… the town not billing for $8,461 (6%) of the water revenues it was entitled to. Officials did not ensure services … District officials did not monitor overtime or ensure it was accurate. As a result, overtime payments increased the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… Fund (Fund) has withdrawn the shareholder requests it had filed with DTE Energy, Dominion Energy and … government employees and retirees and their beneficiaries. It has consistently been ranked as one of the best managed …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsDiNapoli: MTA Weekend Ridership Recovery Outpaces Weekdays Across the Board
… with average ridership near 2019 levels and even exceeding it at times. The recovery gap between weekends and weekdays … Long Island Rail Road (LIRR) was 27% higher in 2025 than it was in 2019, buoyed by new service provided to the Grand …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-mta-weekend-ridership-recovery-outpaces-weekdays-across-boardDiNapoli Calls on Major Corporations to Conduct Racial Equity Audits
… at Amazon.com , where 44% of shareholders supported it last year. “After George Floyd’s murder, and as the … To date, Match has not provided information on if or how it is assessing the racial equity impacts and potential risks …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-major-corporations-conduct-racial-equity-auditsDiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… is driving affordability issues in the city and state, and it has not escaped anyone that higher food costs have hit … food, have had funding canceled, which may in turn make it more difficult to provide food to those most in need. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsenDiNapoli: Numbers of Homeless Population Doubled in New York
… Homelessness in New York state has grown sharply, more than doubling between … the District of Columbia. According to HUD, homelessness in New York increased because of eviction proceedings, lack … Homelessness in New York state has grown sharply more than doubling …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkState Agencies Bulletin No. 1935
… mailing will be asked to fill out the request and return it to OSC for inclusion on the Special Wage Payment report to … be submitted to SSA after the close of the 2021 tax year. It is important that agencies ensure the New York Retiree …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersDiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… housing costs along with growing debt are also making it increasingly difficult for them to live independently and … 2004, 31.2% of 26- to 34-year-olds owned a home; in 2023, it was 23.4%. Debt Burdens Young adults held nearly 30% of …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesOpinion 2003-3
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … may be based on up to forty years of firefighting service, it seems evident that the legislature intended service award … to a maximum of forty years of firefighting service. Thus, it is our opinion that a fire district may not establish a …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 2003-5
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … of the cancer, constitutes presumptive evidence that it was incurred in the performance and discharge of his or … may be entitled to as a member of the System. Accordingly, it is our opinion that the line-of-duty presumption in …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Glossary
… to contact the rightful owner of an unclaimed fund before it is sent to the state. Section 1422 of the Abandoned … that allows reporters to create their report and submit it using a disk or CD-rom. Exemption Holder is released from … that allows reporters to create their report and submit it using a disk or CD-rom. OFAC The Office of Foreign Assets …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryOpinion 2010-3
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … has been held by the town board (Town Law § 184 [2]). It is well-established, however, that a question may not be … hand, consistent with the "definite sum" requirement, it is our view that the fire company's expenses for that debt …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 2000-7
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … 802(1)(j) (2) literally applies only to "purchases", it is apparent, when read in context with the rest of paragraph j, that it was intended to apply to "public work" as well (see …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7XII.4.B.1 Supporting Information – XII. Expenditures
… records in support of financial transactions to ensure it is readily available to agency management, the Office of … certify millions of dollars in claims for payment daily. It is critical for accounts payable staff to practice good … for agency staff to certify claims to the Comptroller. It can also help provide a reasonable basis for the head of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-informationState Agencies Bulletin No. 2102
… Seasonal is not part of the basic annual salary, but it is considered pensionable earnings. Tax Information The … mailing will be asked to fill out the request and return it to OSC for inclusion on the Special Wage Payment report to … be submitted to SSA after the close of the 2022 tax year. It is important that agencies ensure the New York Retiree …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2102-april-2020-and-april-2021-pef-longevity-payments-long-term-seasonalState Agencies Bulletin No. 1842.1
… information has been provided on the form and validate it against the existing information in PayServ or on record … should know their NYS EMPLID or be able to locate it on their pay stub, direct deposit advice or by signing … last 4 of the employee’s SSN must be verified to ensure it matches the employee’s name in PayServ. Last 4 SSN: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18421-updated-direct-deposit-form-nys-employees-ac-2772State Comptroller DiNapoli Releases School Audits
… Free School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter … unable to find a resolution establishing this reserve, and it is overfunded. The current balance in the unemployment … $830,000 for the 2015-16 budget, but the district projects it will not be needed. New Hartford Central School District – …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and remediated all water outlets that would have required it. York Central School District – Lead Testing and Reporting … and remediated all water outlets that would have required it. Of the 74 water outlets the district sampled for testing, … manage the district’s financial condition and so it levied more taxes than needed to fund operations. The …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 90-3
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … St Comp No. 79-833, unreported, superseded to the extent it may imply that the full valuation of taxable real property … value actually subject county taxation except that it also includes the amount of assessed value partially …
https://www.osc.ny.gov/legal-opinions/opinion-90-3