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Opinion 88-64
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING … in our opinion, the provision of employee health care on a joint or cooperative basis (see General Municipal Law, … employees with health and dental benefits. However, based on the foregoing, we are constrained to conclude that a …
https://www.osc.ny.gov/legal-opinions/opinion-88-64DiNapoli Releases July State Cash Report
… easily accessible on his transparency website Open Book New York . …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportAudit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… the Start-Up NY program to encourage businesses to apply for the program, or 40 percent of the $111.6 million … by auditors. The 41 businesses plan to create 1,750 jobs over the next five years. Auditors calculated that ESDC … more than $25,000 on advertising for each of the promised jobs. Auditors also questioned why ESDC continued to allocate …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractDiNapoli: Public Authority Debt Ballooned to $329 Billion
… in the Public Authorities Reporting Information System (PARIS), an online data entry and collection system. They use PARIS to comply with various statutory and regulatory … data from the most recently reported fiscal year in PARIS on debt, spending, procurement and employees: State …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-public-authority-debt-ballooned-329-billionDiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… continues to use money in the Dedicated Highway and Bridge Trust Fund (DHBTF) to pay down debt from past projects and … and use the money in the Dedicated Highway and Bridge Trust Fund for critical repairs and to increase pay-as-you-go … opportunity. Policymakers need to act now to shore up the trust fund.” The 1991 law that created DHBTF was narrowly …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offXI-A.8 Payment Tolerances – XI-A. Purchasing
… of the State Comptroller (OSC) approved the use of select payment tolerances (tolerances) in the Statewide Financial … process without a match exception and ultimately result in payment to the vendor without Business Unit staff … the need. Business Units should not process invoices for payment that include prices higher than those on the related …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerancesXI.4 Overview – XI. Procurement and Contract Management
… as service agreements that support the mission of an agency by ensuring that critical services are provided. … has been enacted to facilitate timely review and approval of these agreements, including delineation of requirements for the assessment, suspension or waiver of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4-overviewNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… provide insights into companies’ climate risk exposure, strategies, and scenario planning; and include Scope 1, 2, …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeState Agencies Bulletin No. 1857
… to Internal Revenue Service Publication 15 (Circular E), employers are required to enter a correct name and Social … Verified of “ SSN not in file (never issued to anyone)”: Verify that the employee’s correct SSN has been entered in … should retain a copy of each letter and any response from the employee for four (4) calendar years in the event of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1857-verification-employees-social-security-number-ssn-and-name-be-reportedOversight of Juvenile Detention Facilities (Outside New York City)
… training requirements and log and report incidents (e.g., assault, possession of contraband, self-harm, employee …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… DSS has not provided adequate oversight of Subchapter B contractors, who are paid to manage apartments for CityFHEPS … and habitability standards, and that rental payments to contractors for units that become vacant are appropriate. For …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… Act (collectively, “Acts”) pursuant to Articles VI and VII of the Vehicle and Traffic Law. These Acts help … of motor vehicles registered in New York possess adequate insurance coverage, or are financially secure, to compensate … Bridge and Highway Safety Program, the Compulsory Insurance Services Program, and the Accident Prevention …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityState Agencies Bulletin No. 2316.1
… Professional, Scientific and Technical Services Unit (BU 05) Management or Confidential (M/C, BU06) NYS Correctional … Association, Inc. (NYSCOPBA) Security Services Unit (BU 01) NYS Law Enforcement Officers’ Union, Council 82 (C82) … Hourly 2.5 RE5 ES1 ES O25 OT for Ann 2080 – 2.5 R25 OCS 01, 02, 03, 04, 05, 61 O2R OT Recall Ann 2000 2.5 ROR RCL 06 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23161-temporary-overtime-and-pre-shift-briefing-rate-eligible-employeesNYS Common Retirement Fund Announces Third Quarter Results
… across asset classes,” DiNapoli said. “As a long term investor, however, the Fund measures its success in years and …
https://www.osc.ny.gov/press/releases/2016/02/nys-common-retirement-fund-announces-third-quarter-resultsDiNapoli Report Highlights Where New Yorkers Work
… care and social assistance had the greatest increase in jobs since 2019, with the sector now comprising nearly one in five jobs statewide. This sector was also the top employer in 2023 … in the leisure and hospitality and retail trade sectors, at 27.1% and 22.4%, respectively. Both ranked among the top …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… and safety have languished in the state’s Brownfield Cleanup Program (BCP), according to an audit released today … up contaminated sites across the state, the Brownfield Cleanup Program has helped remove environmental threats and … and establish clear policies and criteria to ensure cleanup projects do not languish, are completed timely and …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programGrand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… interest in the contracts between the District and his snow plowing business. Contrary to New York State Town Law, …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151State Agencies Bulletin No. 2275
… to Internal Revenue Service Publication 15 (Circular E), employers are required to enter a correct name and Social … Verified of “ SSN not in file (never issued to anyone)”: Verify that the employee’s correct SSN has been entered in … should retain a copy of each letter and any response from the employee for four (4) calendar years in the event of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2275-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2316
… Professional, Scientific and Technical Services Unit (BU 05) Management or Confidential (M/C, BU06) NYS Correctional … Association, Inc. (NYSCOPBA) Security Services Unit (BU 01) NYS Law Enforcement Officers’ Union, Council 82 (C82) … Hourly 2.5 RE5 ES1 ES O25 OT for Ann 2080 – 2.5 R25 OCS 01, 02, 03, 04, 05, 61 O2R OT Recall Ann 2000 2.5 ROR RCL 06 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2316-temporary-overtime-and-pre-shift-briefing-rate-eligible-employeesFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-011024.pdf