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Oversight of Industrial Hemp (Follow-Up)
… and State law define industrial hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… York State Education Department (SED). To be eligible for reimbursement, the expenses must comply with the guidelines … adjustments to the costs reported by NHS, and reduce NHS reimbursement rates, as appropriate. NHS should ensure that …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualNYS Common Retirement Fund Reports Second Quarter Results
… 2019, the Fund had 38.1 percent of its assets invested in publicly traded domestic equities and 15.2 percent in … one of the strongest in the nation, behind only Wisconsin, South Dakota and Tennessee. DiNapoli initiated quarterly investment performance reporting in 2009 as part of his ongoing efforts …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… The City Council of Mount Vernon did not have adequate financial information for the effective … reports and issue audited statements. In addition, they did not have financial information available to develop … Thomas P. DiNapoli. “Our audit found city officials did not establish basic and routine financial policies and …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesNYS Common Retirement Fund Reports Second Quarter Results
… but gains are clearly fragile in this volatile financial climate. Wall Street continued to exceed expectations in the … percent), real estate and real assets (8.5 percent) and credit, absolute return strategies and opportunistic …
https://www.osc.ny.gov/press/releases/2020/11/nys-common-retirement-fund-reports-second-quarter-resultsRiverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… (Parks) administration of the concession services at Riverbank State Park operated by Riverbank Restaurant Group, LLC (RRG), for … contract with RRG to provide food concession services at Riverbank. The anticipated State revenues resulting from … Parks administration of the concession services at Riverbank State Park operated by Ri …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… provide reimbursement from the state to municipalities for costs incurred for hiring financial advisors to assist in the development of … continued slow economic recovery underscore the need for accurate, balanced budgets reflecting realistic …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by HTA of New York, Inc. (HTA) on its Consolidated Fiscal Report (CFR) … special education provider located in Westchester County, New York. HTA provides preschool special education services … To determine whether the costs reported by HTA of New York Inc HTA on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualForms and Resources – Reporting Elected and Appointed Officials
… and Samples Standard Work Day and Reporting Resolution Form (RS2417-A) Use this form to establish a standard work … questions while completing the RS2417-A. Recertification of the Record of Activities (RS2419) If your elected or … and appointed officials. Record of Activities (ROA) Template This template allows officials to easily log their …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesThe Child School – Compliance With the Reimbursable Cost Manual
… personal service (OTPS) costs that were ineligible for reimbursement. The ineligible personal service costs … in our report and adjust the School’s CFRs and tuition reimbursement rates for the audit scope period as …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualOpinion 88-73
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … This is in reply to your letter asking whether a town of the second class may establish a capital reserve fund for … Whether a town of the second class may establish a capital reserve fund for …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE …
https://www.osc.ny.gov/legal-opinions/opinion-88-69DiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… Steven G. James said, “The arrest of Ms. Simchik sends a clear message that alleged criminal behavior among those … spent Fire Department funds on personal items like a movie channel subscription, plane tickets and at a spa and nail …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000Town of LaGrange – Selected Financial Activities (2013M-107)
… Purpose of Audit The purpose of our audit was to examine potential cost savings and internal … fines and surcharges during our audit period. Key Findings We found that the Town could potentially save as much as $7,000 annually if it used assets that it already …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… A former Treasurer of the Vernon Center Fire Department was arrested for allegedly stealing more than … Rose allegedly violated the trust of the Vernon Center Fire Department members and the public when he used his … a six-year period from May 2018 to May 2024. Rose wrote fire department checks to cash and deposited checks …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… Purpose of Audit The purpose of our audit was to assess financial controls over financial … District No. 1 is located in Rensselaer County. The Board of Fire Commissioners (Board) consists of five elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsCharlotte Valley Central School District - Budget Review (B4-15-6)
… was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Charlotte Valley Central School District, located in Delaware, Otsego and Schoharie Counties, has a tentative … in the preliminary budget are reasonable. The District’s preliminary budget complies with the tax levy limit. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Tuxedo Farms Local Development Corporation – Collections and Disbursements and Adherence to Bylaws (2021M-187)
… with the sewer agreements and whether the Tuxedo Farms Local Development Corporation (TFLDC) Board of … with the sewer agreements and whether the Tuxedo Farms Local Development Corporation TFLDC Board of Directors …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/tuxedo-farms-local-development-corporation-collections-andSpencer-Van Etten Central School District – Information Technology (2021M-155)
… accounts, providing adequate training and adopting and distributing a written information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/spencer-van-etten-central-school-district-information-technology-2021mState Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… Along with other investors, I will continue to voice my opposition to these actions and my support for greater corporate accountability." …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changes