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Facilities Planning Bureau Project Review
… $1.2 million. State aid is available for certain projects with construction costs of $10,000 or more (excluding … and that projects are being constructed in accordance with approved plans and specifications. Take steps to improve …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewNew York Youth Jobs Program
… is ensuring that employers meet New York Youth Jobs Program (Program) eligibility requirements and are certified, and that the youth they hire are eligible for the Program. This audit also determined if the Department of … Labor is ensuring that employers meet New York Youth Jobs Program eligibility requirements and are certified and that …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programState Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not provide the board with complete and accurate information in a timely manner to … the county treasurer for a period of three years, together with all accumulated interest less the county treasurer’s …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 289
… SEFA Campaign Guidelines Agencies must review the authorization card and verify the completeness, accuracy and … Federated Code, which appears at the top right of the form, must be used as the deduction code. Cards, which have … Update/Display All. Enter the Social Security No. from the authorization card in the Empl ID field of the Dialog Box and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/289-2002-sefa-campaign-agencies-participating-continuous-giving-pilotForfeiture of Benefits for Convicted Felons
… Article 5, Section 7 of the New York State Constitution and Article 3-B of the Retirement and Social Security Law (RSSL) (“The Public … Reform Act”) govern the potential reduction and revocation of pensions of public officials and public officers in New … may have benefits reduced or revoked if they are convicted of a felony related to their public service …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsComptroller DiNapoli Releases State Audits
… to most efficiently meet agency missions. Department of Health (DOH): Payments for Fraudulent and Improper Claims … auditors determined DOH made progress addressing the problems identified in the initial report. At the time of the … aid awards. New York City Department of Health and Mental Hygiene (DOHMH): Administration of the Contract With …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsSupplemental Payments to Executive Employees
… has a formal supplemental compensation program and whether the payments under the program were warranted and justified. The audit covered the period January 1, 2012 through January … has a formal supplemental compensation program and whether the payments under the program were warranted and justified …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesDiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… who are the only directors up for election in 2025, bear responsibility for enabling inflated and poorly … a 3% ownership stake to file a shareholder derivative lawsuit against the company’s officers or directors. Tesla’s bylaw change, instituted in May 2025, blocks nearly every shareholder from enforcing their …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesTown of Cohocton – Procurement (2025M-13)
… with Town policy, statutory requirements and good business practices? Audit Period January 1, 2023 – January 31, 2025 … policy, statutory requirements or good business practices and stated it was an inconvenience for them to … with Town policy statutory requirements and good business practices …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13DiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… for Stephen’s deceased father. “Stephen and Kelly Tuomey hid his father’s death and forged his deceased father’s name …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-paymentsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … totaling nearly $1.6 million. This has also contributed to the accumulation of an unexpended surplus fund balance … officials did not have specific criteria to document how they arrived at their decisions when approving or denying …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases School Audits
… , Liberty Central School District , School District Energy Performance Contracts , Vestal Central School District … complies with the property tax levy limit. School District Energy Performance Contracts (2013MR-1) Auditors reviewed a total of nine energy performance contracts in eight school districts – …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0DiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… water systems though investments in aging infrastructure, energy efficiency, and renewable energy, primarily in North America. $150 million to the … Background on Climate Investment Actions Since taking office in 2007, DiNapoli has been recognized as a global …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programOpinion 89-51
… on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Contracts (additional payments for the … items of cost, including the cost of extra equipment, and that a town is without authority to make payments in …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Opinion 98-11
… TAXES AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … Whether real property tax payments postmarked day after the last day for tax payments wo penalty is timely when last day …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Compliance With the Safe Schools Against Violence in Education Act
… statistics on crime and incidents to the State Education De …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actComptroller DiNapoli Releases School Audits
… School District , Franklin-Essex-Hamilton BOCES , Indian Lake Central School District , Liberty Central School … accurately paid their approved salaries and wages. Indian Lake Central School District – Claims Auditing (Hamilton …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1213
… Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to … taxable income in box 1 on the employee’s 2012 Form W-2. Social Security/Medicare tax deficiency deductions will be initiated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsSelected Aspects of the Pay for Success Program
… for Employment Opportunities (CEO) upon release (treatment group). Their outcomes are then compared with an equal number … employment services provided by CEO upon release (control group). Although not specifically referred for employment services, individuals in the control group can request and receive such services. Success is …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/selected-aspects-pay-success-programOpinion 2000-24
… 5-G, the definition of "joint service" includes the extension of appropriate territorial jurisdiction necessary … Municipal Law §353-a, joint airports). Further, the extension of extra-territorial jurisdiction that is provided …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24