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Opinion 90-33
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (power to appoint … officers and employees) VILLAGE LAW, §4-400(1)(c), (h): In the absence of the village mayor at a village board … board approval. You ask whether, under the Village Law, in the absence of the village mayor at the meeting of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Clinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… for preschool special education services through rates set by SED. These reimbursement rates are based on financial information, including costs, … with SED’s requirements. Other Related Audits/Reports of Interest State Education Department: Dynamic Center Inc. - …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualAspire of Western New York – Compliance With the Reimbursable Cost Manual
… the costs reported by Aspire of Western New York (Aspire) on its Consolidated Fiscal Report (CFR) were properly … by SED. SED sets the special education tuition rates based on financial information, including costs, reported by providers on their annual CFR. To be eligible for reimbursement, the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualDiNapoli: Employment Recovery for New Yorkers with Disabilities Lags Nation
… disabilities. In 2020, unemployment rates for working-aged people with a disability soared in both New York and the … to 8.2% in 2022, but in New York it was 11.9%. “For people living with disabilities, the COVID-19 pandemic … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-employment-recovery-new-yorkers-disabilities-lags-nationState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… and commonplace, the importance of training for the "people" part of a cyberdefense has grown even more critical. … in Cyber," highlighting the critical roles that all people play in cybersecurity. The trainings include: … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… technician pleaded guilty today in Erie County Court after admitting he worked for a second school district at the same … technician pleaded guilty today in Erie County Court after admitting he worked for a second school district at the same …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… the arrest of former New York City Council candidate Albert Alvarez for allegedly accepting straw donations and … the arrest of former New York City Council candidate Albert Alvarez for allegedly accepting straw donations and …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateCapital Asset Management
… used by State and agency managers to effectively budget, account for, and control the acquisition and disposition of … SFS AM, including forklifts, a ticket booth, garages, and dump trucks. 16% (156 of 994) of capital assets had incorrect …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementDiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… New York State Comptroller Thomas P. DiNapoli and Ontario County District Attorney James Ritts announced today … taxpayers,” DiNapoli said. “Thanks to our partnership with Ontario County District Attorney James Ritts and Ontario County Sheriff Kevin Henderson, we were able to stop …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemState Agencies Bulletin No. 2240
… SUNY 403(b) Plan 46 413 NBE Tax Deferred Annuity 46 414 NYT Tax Deferred Annuity 46 432 SED Tax Deferred Annuity 47 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersBus Wait Assessment and Other Performance Indicators
… standards that are reasonable and consider the demand for service and other factors. We also sought to determine … departure time. This data is used by Transit and MTA Bus for multiple purposes and is a factor in calculating WA. … a “system” statistic, covering both Transit and MTA Bus, for weekdays only. The MDBSI measures the average distance …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… submitted by Behavior Analysts of New York, LLC (BANY) on its Consolidated Fiscal Report (CFR) were allowable, … (SED) requirements. The audit covered costs reported on BANY’s CFR for the reporting year ended June 30, 2015. … these services through rates set by SED, which are based on financial information, including costs, that BANY reports …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualAllocation, 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 Program, and the Accident Prevention Course Program. Under the Acts, the …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityNYS Common Retirement Fund Announces Third Quarter Results
… The New York State Common Retirement Fund’s overall return in the third quarter of the Fund’s 2015-2016 fiscal year was … of its third quarter. “The Fund experienced some recovery in the third quarter as markets continued to challenge … long term investor, however, the Fund measures its success in years and decades, not months. We’re focused on prudent …
https://www.osc.ny.gov/press/releases/2016/02/nys-common-retirement-fund-announces-third-quarter-resultsPublic-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… partnership agreements, such as regulatory oversight, workforce impact, and the effect on local communities, which …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedNY State Comptroller Announces Appointment of Emerging Managers Director
… York State Comptroller Thomas P. DiNapoli today announced the appointment of Sylvester (Sly) McClearn as director of … record in the financial industry and as a member of our team,” said DiNapoli. “Mr. McClearn has the experience and … the Emerging Manager Program in 2020. With the Fund, he works closely with its internal investment staff, asset class …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorAnnual Wage for New Tier 6 Employees
… Wage box in Part 2 of the ERS Membership Registration form (RS5420) or the Police and Fire Membership Application … . We cannot enroll new members without this information. A delay in enrollment may result in the member owing … wage: Hourly Employees 12 month employees Hourly rate × standard workday × 260 days worked = annual wage 10 month …
https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employeesIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… for the preparation of financial statements prepared on both a budgetary and GAAP-basis of accounting, subject to … disbursement information, the reporting functions depend on accurate account coding on all transactions within the SFS. Preparation of Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewRye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … mental health that educators should know were not included in the District’s training. District officials did not … component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newTransformation of the MTA
… Objectives To determine whether the Metropolitan Transportation … Transformation with completion dates and the savings to be achieved. We also determined whether MTA has … any aspect of the Transformation Plan (Plan) that resulted in improved service levels for the customer, process …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mta