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Opinion 88-75
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … A city attorney who is an officer, employee, director or shareholder of a law firm which is a profit corporation … the firm and the city if the city attorney has the power or duty to negotiate, prepare, authorize or approve the …
https://www.osc.ny.gov/legal-opinions/opinion-88-75NYS Comptroller DiNapoli and Church of England Call on ExxonMobil to Set Targets for Lowering GHG Emissions
… vote at the ExxonMobil's annual meeting in the spring of 2019. A previous resolution filed by the Fund and the Church … s://osc.state.ny.us/sites/default/files/other/documents/pdf/2019-04/xom-ghg-targets-shareholder-proposal.pdf About the … It has consistently been ranked as one of the best managed and best funded plans in the nation. About the …
https://www.osc.ny.gov/press/releases/2018/12/nys-comptroller-dinapoli-and-church-england-call-exxonmobil-set-targets-lowering-ghg-emissionsDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… The New York State Department of Environmental Conservation (DEC) should improve oversight and enforcement of compliance with the state’s dam safety regulations to guard against potential costly …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesDiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… and giant hogweed that have established footholds across New York state and threaten native species, agriculture and … Director William C. Janeway. “As Comptroller DiNapoli’s audit points out, unfortunately this infrastructure and …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesEnrolling Members – Membership and Enrollment
… tier and contribution rate, so deductions can begin on time. Sign in to Retirement Online . From your Account Homepage, click … best describes the work your employee does. This code, in part, determines retirement benefit plan eligibility, so …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… fields or leave them blank). You can also make adjustments by submitting a manual adjustment report rather than … reported information and request a contribution refund by submitting the paper Adjustment Report. Be sure to … to correct earnings or days worked Adjustments are made by adding or subtracting from previously reported data …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedOversight of Runaway and Homeless Youth (Follow-Up)
… network of supports designed to meet the needs of RHY. In 2021, there were 132 OCFS-certified RHY programs with a total …
https://www.osc.ny.gov/state-agencies/audits/2022/05/17/oversight-runaway-and-homeless-youth-followDiNapoli: Audits Find More Than $1 Million of Waste in New York's Medicaid Program
… $61,711 in overpayments to providers because of incorrect Medicare coinsurance, copayment or deductible amounts. “The … In a separate report, DiNapoli’s auditors examined Medicare Part C claims for services rendered to Medicaid … because the providers billed claims with incorrect Medicare coinsurance, copayment, or deductible amounts. At …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audits-find-more-1-million-waste-new-yorks-medicaid-programDiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… these tax breaks and other incentives,” DiNapoli said. “My audit found the agency needs to do a much better job in …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationAssessment and Collection of Selected Penalties
… Compensation Board: Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years … Workers' Compensation Board: Workers' Compensation Program Statement of Assessable Expenses for the Two Fiscal Years …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesStreet Construction-Related Permits
To determine whether the New York City Department of Transportation DOT ensures that all street construction permittees have complied with the application requirements and permit conditions including completing the project by the scheduled permit expiration date We also determined whether DOT
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsDiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… Thomas P. DiNapoli’s office found that hundreds of county jail inmates received inappropriate payments totaling … auditors examined welfare payments made by Chemung, Onondaga, Orange, Schenectady and Warren counties from Jan. … 2013. Auditors found 313 inmates at the jails in Chemung, Onondaga, Orange and Schenectady counties received …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsDiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… doing well to ensure animal shelters across New York are providing safe conditions and proper care for seized … dogs, but officials could do more to make certain dogs are not inappropriately euthanized, according to an audit … doing a commendable job making sure local animal shelters are providing dogs with safe conditions and the care they …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-areOpinion 2000-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Payment (of … of misconduct. This is in reply to your request for our opinion concerning the payment by a village of … officers were represented by attorneys whom they retained on their own. The police officers did not ask the village to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Jefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … one school with approximately 250 students, is governed by an elected five-member Board of Education. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Town of Hempstead – Compensatory Time (2021M-64)
… (Town) officials accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did … comp time hours were accurately accrued and accounted for. As a result, officials do not have adequate assurance … comp time hours were authorized, documented and accounted for. Require comp time to be properly supported and approved …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Alexander Central School District – Financial Management (2020M-64)
… applicable statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An average of $500,000 of fund balance was appropriated each year, but …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Village of Maybrook – Financial Condition (2020M-54)
… process. The Village’s overall fund balance decreased by $642,000 (63 percent) from 2014-15 to 2018-19. The general …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… District officials did not adequately segregate the duties of or establish adequate compensating controls over a senior … discrepancies, when officials do not provide oversight of employees who handle funds, there is an increased risk … manner. Key Recommendation Adequately segregate the duties of or establish adequate compensating controls over the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andIsland Park Union Free School District – Information Technology Asset Management (2016M-270)
… The Island Park Union Free School District is located in the Village of Island Park in Nassau County. The District, which operates two schools … and to immediately tag IT assets and record them in the inventory system. … Island Park Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-asset