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CUNY Bulletin No. CU-415
… agencies of the new Bargaining Unit and Benefit Program for non-benefit eligible Hourly employees represented by … a new Bargaining Unit and a new Benefit Program for non-benefit eligible EOC Hourly employees currently … CD and the new Benefit Program CDD have been established for non-benefit eligible Hourly EOC employees represented by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-415-establishment-new-bargaining-unit-and-new-benefit-programOverpayments for Medicare Part C Coinsurance Charges (Follow-Up)
… for excessive amounts of coinsurance on 497 claims for clinic services. Because of the excessive claims, Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/overpayments-medicare-part-c-coinsurance-charges-followOpinion 2002-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to one or more individuals who provide assistance in the operation of a town recycling center …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9DiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… in personal expenses for members, including rent, cable television and college fees, according to an audit released … and fire company members, including utilities, cable television, insurance, college fees, books and rent. In … in personal expenses for members including rent cable television and college fees according to an audit released …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)
… Objective To assess the extent of implementation of the nine recommendations included in our initial audit report, New York City Department of Homeless Services – Oversight of Contract Expenditures of … To assess the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteState Agencies Bulletin No. 1157
… employed by the Unified Court System and enrolled in the NY State Employees Retirement System 7Y. The contributions … System entry (Plan Type 7W) for Tier 6 remains an after tax deduction and is entered as PAFAT6. Enter “6” in the Tier …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1157-new-tier-6-benefit-structure-enrollment-following-retirement-systemsState Agencies Bulletin No. 433
… the Governor's Office of Employee Relations are determined at Step 3 of an employee filed grievance. The New York … in Executive agencies, call the Salary Determination Unit at OSC to verify receipt of award. For Out-of-Title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/433-new-earnings-code-and-procedures-step-3-out-title-grievancesDiNapoli: Fix Delays With Child Support Payments
… million at the end of federal fiscal year 2016, according to an audit released today by State Comptroller Thomas P. … York's child support program, has made some improvements to the way funds are distributed, DiNapoli's auditors … This is a persistent problem in New York that needs to be fixed," said DiNapoli. "These delays hurt the families …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsOpinion 91-56
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … legal obligation, responsibility or duty (see, gen., Black's Law Dictionary, 5th Edition, 1979). Thus, an obligation to … such a five-year period, it would be essential to define what is meant by "operative" and to apply a test therefor. …
https://www.osc.ny.gov/legal-opinions/opinion-91-56ConAgra Palm Oil Policy
ConAgra policy to only source palm oil that is fully traceable back to suppliers who adhere to certain principles.
https://www.osc.ny.gov/files/press/pdf/con-agra-palm-oil-policy.pdfOpinion 92-23
… in the opinion. IMPROVEMENT DISTRICTS -- Commissioners (lease of property not required for the purposes of district) REAL PROPERTY -- Leases (authority to enter into lease permitting the affixing of antennae to water storage … commissioners to permit a mobile communications company to lease property owned by the water district for the conduct of …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Monitoring of Construction Management
… of General Services (Office) is adequately monitoring construction management contracts to ensure they meet the … this function are supported and related. The audit covered construction management contracts that were active between … through the provision of architectural, engineering, and construction management services for buildings statewide. To …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… for travel-related expenses are within established adopted guideline limitations. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedState Agencies Bulletin No. 1839
… Session Payments and to inform agencies of new Earnings Codes used to process the payments. Affected Employees … Pursuant to CSL Article 8, Title B, Sec 136.2, a teacher working summer session outside of his/her academic year … will remain Active in their regular position but will not be paid unless Summer Session is reported. If the teacher …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1839-new-procedures-processing-2020-summer-session-payments-institutionNY State Comptroller Thomas P. DiNapoli Statement on the SEC's Adoption of Climate Change Disclosure Rule
… Exchange Commission’s (SEC) adoption of the Climate Change Disclosure Rule: “This is a significant victory for investors … nearly 15 years, I have called on the SEC to mandate the disclosure of climate risk information to protect investors … and accountability, but the work to improve climate risk disclosure is not done. Investors must be vocal in the …
https://www.osc.ny.gov/press/releases/2024/03/ny-state-comptroller-thomas-p-dinapoli-statement-secs-adoption-climate-change-disclosure-ruleOpinion 91-9
… of Second Class Cities Law) SECOND CLASS CITIES LAW, §§4, 75; MUNICIPAL HOME RULE LAW, §23(2)(f): A city of the second … has implied authority under Second Class Cities Law, §75 to include in its annual estimate a reasonable amount for … class which is governed by Second Class Cities Law, §75 may not increase any item in the annual estimate submitted …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Village of Fredonia – Financial Condition (2025M-149)
… such as reducing expenditures, reviewing revenues for sufficiency and adopting financial policies, including fund balance and multiyear policies, when necessary. … totaled $11.6 million, which included general fund appropriations totaling $7.4 million, water fund …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149U. S. Steel and DiNapoli Agree on Enhanced Disclosure of Corporate Political Contributions
… in 2013 vote) Peabody Energy 2013 Dr. Pepper Snapple Group Harley-Davidson Inc. KeyCorp Noble Energy Inc. PepsiCo …
https://www.osc.ny.gov/press/releases/2015/03/u-s-steel-and-dinapoli-agree-enhanced-disclosure-corporate-political-contributionsDiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… Officials at Erie Community College (ECC) gave more than $100,000 in raises and bonuses … during the period of September 2010 through February 2015, college officials created 10 senior executive positions with … written authorization from the board of trustees. The college also provided these employees with benefits including …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-boardAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five … (Regulations). Key Findings In our opinion, the financial statements referred to above present fairly, in all material … an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018