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XIV.3.A Overview – XIV. Special Procedures
… subdivisions on deposit in the State’s General Checking Account (GCA). The daily investments of the STIP are managed by the OSC Pension, Investments and Cash Management … The STIP investment objective is to seek a high level of interest income consistent with safety of principal and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewTown of Perth – Conflict of Interest (2024M-142)
… report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest … Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. … Therefore, the Board member had a prohibited conflict of interest which means they did not follow New York State …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Oversight of the Clean Water State Revolving Fund
… to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet … grants, and expert technical assistance. Established in 1990, the CWSRF provides communities low-cost financing …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-clean-water-state-revolving-fundDiNapoli & Lander’s Proposal Calling on Wells Fargo Board to Report on Efforts to Prevent Discrimination and Harassment Wins Majority Support From Shareholders
… company’s efforts to prevent harassment and discrimination in the workplace following a majority shareholder vote in favor of a proposal filed by the New York State Common … “Workplace abuse, harassment and discrimination can result in substantial costs to companies and affect shareholder …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-landers-proposal-calling-wells-fargo-board-report-efforts-prevent-discrimination-andHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… School District’s (District’s) progress, as of June 2025, in implementing our recommendations in the audit report Hunter- Tannersville Central School … Technology Contingency Planning (2022M-125), released in November 2022. The audit determined that District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fReview of the Financial Plan of the City of New York - May 2016
On April 26, 2016, the Mayor of the City of New York released his executive budget for FY 2017 and a financial plan for fiscal years 2016 through 2020.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2017.pdfState Police Bulletin No. SP-194
… Purpose The purpose of this bulletin is to notify agencies of an automatic increase in union dues. Affected Employees Employees represented by … The purpose of this bulletin is to notify agencies of an automatic increase in union dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-194-new-york-state-police-investigators-association-nyspia-dues-increaseXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… refunds owed to the State processed via a vendor check or credit memo, or relating one voucher to another. As with all invoices, credit memos must be entered upon receipt. … from refunds owed to the state must net to zero. A line must be added to record the receipt of the cash to a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… of Polk County, Florida, with the crime of Grand Larceny in the Second Degree, a class C felony, in Albany County Court. Cizik is alleged to have stolen over $50,000 in pension benefits from the New York State and Local … of Polk County Florida with the crime of Grand Larceny in the Second Degree a class C felony in Albany County Court …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overDiNapoli: Mobile Sports Betting Adds to State Revenue, But Calls to Problem Gambling Hotline Rise as Gaming Expansion Continues
… the taxes on mobile sports betting totaled $727.4 million in State Fiscal Year (SFY) 2022-2023 and have continued to grow in the first quarter of the current fiscal year, according to … the New York State Gaming Commission noted a 26% increase in problem gambling-related calls to the Office of Addiction …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mobile-sports-betting-adds-state-revenue-calls-problem-gambling-hotline-rise-gamingOpinion 96-22
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … and tax stabilization reserve fund); (use of moneys in fund following abandonment of purpose for which fund … established) GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Buffalo United Charter School - Financial Management (2018M-197)
… report - pdf] Audit Objective Determine whether the Board ensured School funds are used in the most effective and economical manner. Key Findings The Board assigned nearly all revenue the School received to … management and control of the School’s finances. The Board did not have control over School funds or how they are …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue
The devastating job losses caused by the COVID-19 pandemic led to a record number of unemployment insurance (UI) claims in New York, necessitating borrowing from the federal government beginning in May 2020.
https://www.osc.ny.gov/files/reports/pdf/update-unemployment-insurance-trust-fund.pdfMWBE Report 2020-2021 Fiscal Year
In the 2020-21 fiscal year, market disruptions from the global pandemic gradually turned to optimism that the race against the COVID-19 virus would be won, ushering in a return to “normal” times.
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2020-21.pdfComptroller DiNapoli Statement on Reports Trump Administration Will Withdraw From Paris Agreement
… "The Trump Administration’s willful ignorance of climate change … jeopardize our chances of avoiding catastrophic changes in our climate, but it will not halt the momentum in the global marketplace where reason still reigns. The … The Trump Administrations willful ignorance of climate change …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-statement-reports-trump-administration-will-withdraw-paris-agreementOmnibus Procurement Amendments
… – Relates to participation by state agencies in a system used by the comptroller to compile vendor … Relates to participation by state agencies in a system used by the comptroller to compile vendor …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Opinion 92-1
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Retained Percentages … (collection of interest on securities deposited in lieu of); (mandatory nature of withdrawal provisions); … of appropriate securities); (submission of securities in excess of amount to be withdrawn); (substitution of …
https://www.osc.ny.gov/legal-opinions/opinion-92-1DiNapoli: NYC Vehicle Fleet Meeting Goals on Fuel Efficiency but Aging Emergency and Sanitation Trucks Often Sidelined for Repairs
… acquisitions declined sharply since FY 2018 and reached a 10-year low in FY 2021, corresponding with the reduced fleet …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-nyc-vehicle-fleet-meeting-goals-fuel-efficiency-aging-emergency-and-sanitation-trucks-oftenTown of North Collins - Recreation Department Cash Receipts (2020M-68)
… (Department) cash receipts were recorded and deposited in a timely and accurate manner. Key Findings The … confirming all funds collected were recorded and deposited in a timely and accurate manner. Key Recommendations Adopt … Department cash receipts were recorded and deposited in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Rushford - Procurement (2020M-43)
… procurement policy and applicable statutes. Key Findings Of 59 payments totaling $632,000, two purchases totaling $175,000 were not competitively bid as required. Of 55 purchases totaling $189,000, 17 purchases totaling … request for proposals (RFP) and/or the required number of quotes prior to being made. The Town’s procurement policy …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43