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Audit of the State Financial Aid Program at the College of Westchester (2015-T-5)
The objective of this audit was to determine whether College of Westchester (Westchester) officials complied with the State Education Law and the Commissioner o
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15t5.pdfOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… New York State Police announced the arrest of Terry Gaylor Jr., for allegedly stealing over $116,000 from the City of Olean Fire Department (COFD). Gaylor Jr., a former trustee and current firefighter with COFD, was … Comptroller, District Attorney and State Police. “Gaylor Jr. betrayed his duty to his community by allegedly stealing …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentOpinion 96-5
… that bear on the issues discussed in the opinion. FEES -- Court Fees (exemption from when counsel to Motor Vehicle Accident … an appellant on behalf of MVAIC, the exemption from fees granted by section 5225 of the Insurance Law is …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Overview – Legacy Reporting
… please refer to our Independent Contractor vs. Employee page .) Employers using the enhanced reporting …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewTown of Broadalbin - Records and Reports (2018M-63)
… Town of Broadalbin Records and Reports 2018M63 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63XVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… Reports Pursuant to Article 4, Section 40, Paragraph 3 of the State Finance Law, Vouchers and Expense Reports should … the corresponding liability was incurred before the end of the fiscal year. Prior to approving these transactions, … 3 – Record Retention – Travel and Expense . Refunds of Appropriation Expenditure All refunds are to be submitted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsDiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… state were not processed until after the contract start date. DiNapoli’s report showed that no progress has been made … state were not processed until after the contract start date …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsIndependent Review Finds State Pension Fund Operates Under Highest Ethical and Professional Standards
… An independent fiduciary and conflict of interest review of the New York State Common Retirement Fund (Fund), released … New York State Comptroller Thomas P. DiNapoli, commended the Comptroller and Fund staff for holding “themselves to the highest ethical, professional …
https://www.osc.ny.gov/press/releases/2022/04/independent-review-finds-state-pension-fund-operates-under-highest-ethical-and-professional-standardsPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Parkway Towers (Manhattan), Findlay House (Bronx), and Jamie Towers (Bronx). The objective of our initial audit, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followDiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… cards, make retail purchases, and to pay for online video games. The case was referred to DiNapoli’s Division of …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000Community Development Block Grant – Federal Funding and New York
… Agency (FEMA) grants. Funds to New York City The City’s FY 2026 preliminary budget includes CDBG and CDBG-DR revenue … for staff that oversee rehabilitation projects, Local Law 11 façade improvements and to repair damage caused by … Budget Function Category FY 2025 FY 2026 Development $129.6 $43.6 Administration, Program 44.7 15.1 Preserv. – …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grantManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfManagement's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdfOlean City School District – Reserve Funds (2022M-187)
… or transparently fund reserves. Take appropriate action to address overfunded reserves. Funding reserves at levels … agreed with our recommendations and indicated they planned to initiate corrective action . Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187DiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… transit system is not recovering as hoped, leaving revenue well below pre-pandemic levels and forcing the Metropolitan … gaps are coming into greater focus as ridership remains well below pre-pandemic levels and federal relief runs out,” … to meet changes in demand.” Even through ridership remains well below 2019 levels, the MTA has restored subway and bus …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandComptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… approvals from the U.S. Small Business Administration (SBA) and others. “The Paycheck Protection Program is a … . For more information on the PPP visit the SBA . The latest $484 billion relief package included an …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionXV.15 Fund Classification Manual – XV. End of Year
… The Fund Classification Manual (FCM) is updated periodically throughout the year to reflect changes made to various funds pursuant to … The Fund Classification Manual FCM is updated periodically throughout the year to reflect changes made to various funds pursuant to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv15-fund-classification-manualDiNapoli Files Shareholder Proposals with Six Companies on Political Spending
… DiNapoli, trustee of the New York State Common Retirement Fund (Fund), announced the filing of shareholder proposals at six … spending, DiNapoli has made it a priority to engage the Fund’s portfolio companies on disclosing their political … P DiNapoli trustee of the New York State Common Retirement Fund announced the filing of shareholder proposals at six …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-files-shareholder-proposals-six-companies-political-spendingAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… or whose property they might damage as a result of an accident. Department activities relating to the Acts fall into three program areas: the Dedicated Bridge and Highway Safety Program, the Compulsory Insurance Services … the related programs and assess these expenses on insurance carriers in proportion to their reported …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityDivision of Housing and Community Renewal Bulletin No. DH-16
… adjustments and changes. Affected Employees Employees in Bargaining Unit 67 Effective Date(s) Paychecks dated … of Absence due to Workers’ Compensation Leave, and are in graded, NS (SG 600) and trainee (SG 800) positions. … provides an increase to $1,264.00 for employees in NYC, Nassau, Rockland, Suffolk, and Westchester counties, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-16-april-1-2005-salary-and-location-pay-increases