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Review of the Financial Plan of the City of New York - June 2014
On May 21, 2014, the City of New York revised its financial plan to update its revenue and expenditure forecasts for fiscal years 2014 through 2018.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2015.pdfControls Over the Empire State Supportive Housing Initiative (Follow-Up) (2025-F-11) 30-Day Response
To determine the extent of implementation of the five recommendations included in our initial audit report, Controls over the Empire State Supportive Housing Initiative (2022-S-22).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f11-response.pdfUnclaimed Wages - Department of Labor
Unclaimed property subject to Section 1308 of the Abandoned Property Law includes any monies that are held and owing by the Department of Labor, received from o
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/unclaimed-wages.pdfDiNapoli: Lake George Watershed Coalition Director Charged in $500K Grant Scheme
… Former Lake George Watershed Coalition project manager David Decker was arraigned today on a 22-count indictment for using his position to pocket … than half a million dollars meant to protect and improve Lake George for its residents, vacationers and other visitors …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-lake-george-watershed-coalition-director-charged-500k-grant-schemeDiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… elevators carrying millions of people, it is unacceptable that New Yorkers should have to worry about false inspections … New Yorkers can feel confident that the elevators they ride in are safe." DiNapoli’s audit looked at work done by … One of these inspectors, who also falsely signed off on inspections before they had been performed, was terminated …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlookedDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… Student grades in five school districts were changed from failing to passing without … Arlington, Elmira, Fairport, Freeport and Saratoga Springs school districts. A sixth school district that was audited, Williamsville, does not … Student grades in five school districts were changed from failing to passing without …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesDiNapoli Finds Schools Falling Short on Emergency Planning
… Schools are not doing enough to prepare for emergency situations like shootings, according to an audit of safety planning at 19 schools released today … Schools are not doing enough to prepare for emergency situations like shootings according to an audit …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningOpinion 90-58
… This opinion represents the views of the Office of the State Comptroller at the time it was … issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board members selling to … MUNICIPAL LAW, §§800(2), 806: The sale of an individual insurance policy by a village trustee to a village employee …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 90-21
… and custody of claims) TOWN LAW, §119; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1): A town, by local law subject … the town may accomplish such a transfer pursuant to its home rule powers. Municipal Home Rule Law, §10(1)(ii)(a)(1) provides that a local …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 90-31
… A committee formed by seven towns to operate a joint airport pursuant to General Municipal Law, §353-a must act by … You ask whether a committee formed to operate a joint airport pursuant to General Municipal Law, §353-a, consisting … to establish, construct, equip, maintain and operate an airport or landing field. The ordinance, local law or …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 89-36
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds (referendum requirements where capital improvement has … of, and the expenditure of moneys from, capital reserve funds by counties, cities, towns, villages and certain …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 89-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Exempt Volunteer Firemen's Benevolent Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, … tax moneys to rent a room to be used for meetings of the Association and its trustees …
https://www.osc.ny.gov/legal-opinions/opinion-89-11DiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… well above prerecession levels. The Comptroller’s report shows the number of pending foreclosure cases grew by 27 …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsOpinion 93-2
… -- Change in Fiscal Year (timing of proposition in village) VILLAGES -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; VILLAGE LAW, §§9-908, 9-912: Village Law, §9-912 authorizes a village board, on its own … a referendum on a proposition to change the date of the village general election from March to June may be held at a …
https://www.osc.ny.gov/legal-opinions/opinion-93-2XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… their attention from the proposed contractor or any other source that would raise issues concerning the proposed … where the contractor is normally exempt from VR, such as preferred source member agencies and corporate partners. Subcontractors …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityXI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… The Procurement Lobbying Sections 139-j and 139-k of the New York State … 139-k impose procurement record requirements relating to lobbying on procurement contracts. For state agencies and … the procurement record. CONTRACTS SUBJECT TO PROCUREMENT LOBBYING ACT REQUIREMENTS All procurement contracts with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to agencies on submitting … claims through the Travel & Expense module in SFS. This facilitates accurate reporting of taxable and nontaxable … The purpose of this section is to provide guidance to agencies on submitting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… capital security program because of delays, although in this instance the federal government allowed the MTA to use …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsDiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… oversight role and address the deficiencies outlined in this audit.” DiNapoli’s auditors discovered during the period …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-boardState Agencies Bulletin No. 2091
… An additional deferment is available to employees age 50 and over. These employees may defer up to $7,500 of age 50 catch-up contributions in addition to their regular … on Coverage Election panel. Employees over the age of 50, or turning 50 within the calendar year, will have their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda