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Opinion 89-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in the opinion. FEES -- Court Fees (in proceeding for appointment of administrator c.t.a. or d.b.n., or … where no specific fee is otherwise provided. You state that presently the practice throughout the State is not …
https://www.osc.ny.gov/legal-opinions/opinion-89-49How to Conduct a Vendor Responsibility Review
… Responsibility Review Process Documentation Requirements How to Make a Responsibility Determination … Before …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewState Comptroller DiNapoli Releases School District Audits
… while the board and district officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations were … each year, but was not used to finance operations. In addition, when unused appropriated fund balance is added …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Ralph Lauren Should Ensure Human and Worker Rights are Upheld in its Operations
… all steps possible to hold their suppliers accountable for upholding human and workers rights in order to protect …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-ralph-lauren-should-ensure-human-and-worker-rights-are-upheld-its-operationsDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the … Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterAccounts Payable Advisory No. 51
… 1, Part 6.7 of the NYCRR requires agencies to support any claim for payment entered in to the Statewide Financial … but not limited to, a vendor invoice or a vendor claim and a receiving report. As part of these requirements, … that acceptable information or documentation is on file prior to certifying and submitting a claim for payment …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationJohnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… documentation to support collections. Monitor the status of cash advances and prepare reconciliations to ensure funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mState Agencies Bulletin No. 2127
… Employees Employees with line number changes reported in the New York State Electronic Personnel System (NYSTEP) … Number Changes Line number changes must be reported first in NYSTEP using the Title and Position Management (TPM) Mass … Move (MOV) via a TPM Short Form Request. Once approved in NYSTEP, agencies must report these changes in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2127-reporting-line-number-and-budget-year-changes-fiscal-year-2023-2024State Agencies Bulletin No. 2013
… Employees Employees with line number changes reported in the New York State Electronic Personnel System (NYSTEP) … Number Changes Line number changes must be reported first in NYSTEP using the Title and Position Management (TPM) Mass … Move (MOV) via a TPM Short Form Request. Once approved in NYSTEP, agencies must report these changes in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2013-reporting-line-number-and-budget-year-changes-fiscal-year-2022-2023DiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… 31, 2025. The Fund closed the year with an estimated value of $272.8 billion. “Market volatility has been pronounced in … of 10.6% and a 10-year rate of 7.74% Employer contribution rates are determined by investment results over a multi-year … along with numerous other actuarial assumptions, including wage growth, inflation, age of retirement, and mortality. …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … also exceeded its authority by allowing a third-party vendor direct access to the town’s bank account that, at …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsNYS Common Retirement Fund Reports Estimated First Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the … holdings have helped make it one of the best-funded public pension funds in the nation and it remains well-positioned to weather …
https://www.osc.ny.gov/press/releases/2022/08/nys-common-retirement-fund-reports-estimated-first-quarter-resultsNY State Comptroller DiNapoli: Social Media Firms Must Demonstrate They Can Protect Users
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), today … view into the scale of abuses on the platform and how the company is managing them over time. Otherwise we are gambling investor value on apologies and promises to do better," said Natasha Lamb, managing partner, Arjuna …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-social-media-firms-must-demonstrate-they-can-protect-usersVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… requirements and being compensated by salary through payroll with appropriate deductions. Anyone performing these …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43State Agencies Bulletin No. 1426
… of AC-230 processing, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. Agencies should always forward payroll … Uncashed Payroll Check Outreach, any paychecks issued in 2014 that are not cashed, reversed or reissued will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1426-schedule-submitting-2015-year-end-returned-checksState Agencies Bulletin No. 1511
… 16, 2016 November 25, 2016 November 23, 2016 November 30, 2016 December 9, 2016 December 8, 2016 December 14, 2016 December 23, 2016 December 22, 2016 December 30, 2016 December 28, 2016 January 6, 2017 Processing Rules …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1511-schedule-submitting-2016-year-end-returned-checksSelected Aspects of Bus Procurement
… procures buses in a manner which results in the best value for the lowest cost. The audit covered bus purchases from … Program funding. As a result, some buses have been in use for longer than 12 years. Several units participate in the … purchases. Key Findings MTA did not apply for federal State of Good Repair discretionary grant monies for certain …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementPost Retirement Reporting
… calendar year. To assist with complying with these reporting requirements, the Post Retirement Reporting Page is … earlier: You already report retirees when submitting your monthly report, which would indicate if a retiree exceeded … you do not have retirees to report. Use our help desk form . From dropdown menu, select Post Retirement Reporting . …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingThe Increasing Threat of Identity Theft
… remind users of important security tips such as avoiding public posting of birthdates, email addresses, phone numbers … warrant or a court-ordered subpoena, or for inclusion in a public safety record). In addition, the Information Security Breach …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftConflicts of Interest of Municipal Officers and Employees
… local government entity, including counties, cities (other than New York City), towns, villages, school districts, … Purchases or public work by a municipality (other than a county), located within a county having a population … and serves without salary; The purchases total less than $5,000 in any fiscal year, the governing body or board …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employees