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Opinion 89-7
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (additional compensation for the board of assessment review for extra meeting) REAL …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Comptroller DiNapoli and Attorney General Underwood Announce Sentencing of Queens Pharmacy Owner for Stealing More than $1.5 Million from Medicaid
… the scheme, Value did not purchase sufficient amounts of medication from licensed New York state drug wholesalers that …
https://www.osc.ny.gov/press/releases/2018/07/comptroller-dinapoli-and-attorney-general-underwood-announce-sentencing-queens-pharmacy-ownerSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0DiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds
… announced the sale of New York State General Obligation (GO) Bonds totaling $539.6 million through competitive sale. … investor interest in the state’s full-faith-and credit GO bonds resulted in favorable interest rates and produced … and environmental projects,” DiNapoli said. “The state’s GO credit continues to have significant investor interest …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-sale-540-million-state-new-york-general-obligation-bondsHomeless Services Housing Needs Assessment
… Objectives To determine if the Office of Temporary and Disability Assistance’s … and Individual Living Plans are completed timely and if clients are receiving services needed to transition to … To determine if the Office of Temporary and Disability Assistances initial …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentOpinion 2006-8
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Employee Benefit Accrued Liability Reserve Fund (use of for … OFFICERS AND EMPLOYEES -- Retirement Benefits (use of employee benefit accrued liability reserve fund for lump sum … awards”) GENERAL MUNICIPAL LAW §6-p: Monies is an employee benefit accrued liability reserve fund may not be …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 2007-4
… to supersede in village); (authority to establish fund for annual payments under ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments under ambulance services agreement) … course of several fiscal years to finance appropriations for the consideration due under annual ambulance services …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4State Agencies Bulletin No. 1206
… must install a new Control-D Print/Save plug-in. This installation can be done prior to the upgrade on November 19. The plug-in download, which contains installation instructions, can be found on the Control-D … need to contact their agency IT support to complete this installation. NOTE: Users who have already installed the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1206-control-d-upgradeDiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… Thomas P. DiNapoli. “The city’s job recovery is good news,” DiNapoli said. “We are seeing strength in the …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsUse of Federal Funding for Election Technology and Security (Follow-Up)
… Objective To determine the extent of implementation of the one recommendation included in our initial audit report, Use of Federal Funding for Election Technology and Security … To determine the extent of implementation of the one recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-followUsing Open Book New York
Join us for a demonstration of Open Book New York and learn how to access public municipal financial data for your own analysis. We will highlight the various reports available in Open Book New York and discuss potential uses of the data.
https://www.osc.ny.gov/files/local-government/academy/pdf/using-open-book-new-york-12-14-22.pdfOvertime Temporarily Excluded from Tier 6 Contribution Rates
… to April 1, 2024. In October, we mailed a letter to your Payroll Contact(s) and provided a breakdown of the amount … rates for SFY 2025-26 were available in Retirement Online . If we had detailed earnings information on file or … rates for SFY 2024-25 were available in Retirement Online to be used through the end of the previous State …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesState Comptroller DiNapoli Releases State Audits
… (ESD) Selected Aspects of the Minority and Women-Owned Business Enterprises (MWBE) Program (2014-S-13) State … not be located. Ogdensburg Bridge and Port Authority: Capital Planning and Maintenance (2015-S-70) Although the authority has routinely developed four-year capital plans as required, the plans are incomplete and do …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsOversight of Select High-Technology Projects (Follow-Up)
… of tax credit programs including the Excelsior Jobs, Film Tax, and Life Sciences tax credits. In recent years, New …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followDiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… Budget Financial Plan anticipates a dire fiscal outlook in State Fiscal Year (SFY) 2020-21 and projects sweeping … from Aid to Localities spending, while large reductions in funding for State Operations are also planned. School children and college students, people living in poverty, individuals with disabilities, and aging New …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookFraud Prevention and Detection
This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-detection-080724.pdfComptroller's Oversight of State Contracts
… than a century, the Comptroller’s Office has conducted independent, pre-review of State and limited Public Authority … more than a century the Comptrollers Office has conducted independent prereview of State and limited Public Authority …
https://www.osc.ny.gov/state-agencies/contracts/oversightTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… report - pdf ] Audit Objective Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained … Board did not ensure there were no prohibited conflicts of interest. We also found: The Supervisor did not provide … annual financial reports were not filed with the Office of State Comptroller, as required. As of May 5, 2021, the …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Oversight of Weights and Measures Programs
… pumps and vehicle and grocery scales. Gasoline and diesel fuels sold for use in motor vehicles are also subject to … and measuring devices and retail gasoline and diesel fuels; inspect and test packaged commodities; regulate …
https://www.osc.ny.gov/state-agencies/audits/2017/12/01/oversight-weights-and-measures-programsSexual Harassment Policy for the Office of the State Comptroller
… in such harassing conduct, apply. Sexual harassment is against the law. All employees have a legal right to a … and employees can enforce this right by filing a complaint internally with the Division of Diversity … assists in any investigation of a sexual harassment complaint. Any employee of OSC who retaliates against anyone …
https://www.osc.ny.gov/sexual-harassment-policy