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Opinion 94-6
… corporation) PUBLIC HOUSING AUTHORITIES -- Officers and Employees (conflict of interest provisions applicable to) … distinguish between tenant members of a housing authority and other members (cf. Public Housing Law, §30[5], providing … flowing from the contract itself. The general welfare and prosperity of the company of an officer may be an …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Upstate Medical University's Billing Practices
… Upstate Medical University (Upstate), central New York’s only academic medical center, specializes in research and …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesOpinion 92-18
… whether it is permissible to charge the fee to owners of only improved real property. You also ask whether the fee may … to finance these facilities could not be imposed upon only improved properties. With respect to whether the … the fee, the term "improved property" should encompass only properties that may be reasonably expected to generate …
https://www.osc.ny.gov/legal-opinions/opinion-92-18St. Anne Institute – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by St. Anne Institute (St. Anne) on its Consolidated Fiscal Report (CFR) were properly … Manual (RCM). The audit covered expenses reported on St. Anne’s CFR for the fiscal year ended June 30, 2016. About the … To determine whether the costs reported by St Anne Institute on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualDiNapoli Announces $2B Strategic Partnership With Goldman Sachs Asset Management For Global Equity Investments
… Fund (CRF or the Fund) has created a $2 billion strategic partnership with Goldman Sachs Asset Management (GSAM) to … having strong potential to enhance the Fund’s return. The partnership is the first of its kind for the Fund. “This innovative partnership gives the New York State Common Retirement Fund …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-2b-strategic-partnership-goldman-sachs-asset-management-global-equity-investmentsDiNapoli Report Examines State School Aid Trends
… Over the past ten years, state aid to school districts has increased $6 billion to $23.3 billion in 2015-16, according to a report issued today by State Comptroller Thomas P. … Over the past ten years state aid to school districts has increased $6 billion to $233 billion …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsUrban Choice Charter School – Information Technology (2013M-53)
… to examine the controls over information technology (IT) for the period July 1, 2010, to December 18, 2012. Background …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53DiNapoli: New York City's Financial Outlook Improving
… Federation of Teachers, which has set the pattern for the unions that represent civilian employees. The city recently … reached a tentative agreement with a coalition of eight unions that represent superior officers in the uniformed … 2014, the city also reached an agreement with municipal unions to reduce the cost of health insurance by $3.4 billion …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… amNewYork yesterday published an op-ed from New York State Comptroller … amNewYork yesterday published an oped from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationNY State Comptroller DiNapoli Announces New $50 Million Investment in Northern Ireland
… a new $50 million commitment to invest in Northern Ireland companies from the New York State Common Retirement Fund. The … Ireland’s competitiveness and its significant advanced manufacturing industry is poised to benefit. In this … has been allocated to investments in Northern Ireland’s manufacturing, tech and healthcare sectors. Including …
https://www.osc.ny.gov/press/releases/2023/10/ny-state-comptroller-dinapoli-announces-new-50-million-investment-northern-irelandOpinion 89-42
… States Treasury bills issued in book-entry form, which are registered in the name of the village, under the "Treasury … United States of America... b. Such obligations, unless registered or inscribed in the name of the municipal … from the above-quoted provision that obligations which are registered in the name of the municipal corporation need not …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Sullivan County Community College – Information Technology (2017M-123)
… Purpose of Audit The purpose of our audit was to examine IT controls for the period … written policies and procedures for the review and removal of inactive and unnecessary user accounts, breach …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123DiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… Transportation Authority. However, the city has added only $831 million for new agency needs in FY 2026, suggesting …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeChautauqua County Asst. Treasurer Guilty in $4,100 Theft
… funds, according to State Comptroller Thomas P. DiNapoli. Debra Kelley pocketed cash fees she collected from the … funds according to State Comptroller Thomas P DiNapoli Debra Kelley pocketed cash fees she collected from the public …
https://www.osc.ny.gov/press/releases/2019/05/chautauqua-county-asst-treasurer-guilty-4100-theftSaratoga County – County Bridge Maintenance (S9-13-7)
… The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained … and a consistent level of funding for bridge maintenance, repairs, and replacements. The County does not track maintenance and repairs by bridge, which could make it more difficult to …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Use of Electronic Benefit Cards at Prohibited Locations
… Middle Class Tax Relief and Job Creation Act of 2012 (Pub. L. 112-96, Title IV §4004(a), February 22, 2012) (Act), … funds, the Office is responsible for ensuring the State’s compliance with the Act and other associated federal … the appropriate governing authority. We found the Office’s monitoring of EBT transactions to be adequate, but …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsDiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… York state has seen a surge in hate crimes over the last five years with 1,089 reported instances in 2023, marking the … there has been a steady rise in hate crimes over the past five years, with the number of reported incidents more than … incidents in the state is now greater than it was five years ago. Nearly 17% of all recorded hate crime …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsOpinion 88-78
… retain its police department which would then be made up only of one or two part-time officers? (3) What would be the … regard to retaining a village police department consisting only of two part-time officers, we note that Village Law, … State law to be charged on a town-wide basis, to be raised only on a part-town basis (1980 Opns St Comp No. 80-334, p …
https://www.osc.ny.gov/legal-opinions/opinion-88-78State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Central Square Central School District , Hastings-on-Hudson Union Free School District , Livonia Central School District , Panama Central School District and the … his office completed audits of the Central Square Central School District HastingsonHudson Union Free School District …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsDisability Retirement – When Employees Retire
… individual filed the original disability application, only they may request a hearing. If you, as the employer, …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement