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Opinion 89-31

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Recall … Initially, we note that it is well-established in this State that government by representation is the rule. Direct …

https://www.osc.ny.gov/legal-opinions/opinion-89-31

New York’s Economy and Finances in the COVID-19 Era

… of the Comptroller’s website. New Yorkers can respond today via the Census Bureau’s online response form .   Prior … Budget: Budgeting in a Time of Crisis Subscribe for Latest News and Updates …

https://www.osc.ny.gov/reports/covid-19-september-2-2020

Park Accessibility for People With Disabilities

… 2015 to October 2022. About the Program The New York City (NYC or City) Department of Parks & Recreation (Parks or agency), a mayoral agency, is the chief steward of City parkland. Parks’ … surveys of 2,745 properties and facilities. The compiled results of these surveys (hereafter referred to as 2006–2009 …

https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilities

Selected Management and Operations Practices – BuildSmart NY/Executive Order 88

… by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the … through December 8, 2020 was to provide clean, low-cost, and reliable energy consistent with its commitment to the environment and safety, while promoting economic development. On December …

https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88

State Comptroller DiNapoli Releases Audits

… system to prevent incorrect payments. Homes and Community Renewal: Housing Trust Fund Corporation – Internal Controls … Program (Follow-Up) (2024-F-21)   Homes and Community Renewal (HCR) receives federal funding from the U.S. … four of the five recommendations. Homes and Community Renewal – Internal Controls Over the Governor’s Office of …

https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-audits

XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures

… Each year an outreach and escheatment must be completed for all checks that remain uncashed one year after the year … State to perform certain payee notification requirements for checks that have gone uncashed for one year or more.  OSC performs outreach for refund …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatment

State Medicaid Bought Erectile Dysfunction Drugs for Sex Offenders

… The state’s Medicaid program paid more than $60,000 for sexual and erectile dysfunction (ED) drugs and treatments for 47 sex offenders, according to an audit released today by State Comptroller Thomas P. … The states Medicaid program paid more than $60000 for sexual and erectile dysfunction ED drugs and treatments …

https://www.osc.ny.gov/press/releases/2019/06/state-medicaid-bought-erectile-dysfunction-drugs-sex-offenders

DiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays

… Capital Program is the latest approved capital program, with an original budget of $29.57 billion. After previous … no evidence that the contractor’s quality staff were on site even though they are required to be full time. For the … audit. Read the report , or go to:  https://osc.state.ny.us/audits/allaudits/093019/sga-2019-18s15.pdf Find out how …

https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delays

Haverstraw-Stony Point Central School District – Financial Management (2025M-20)

… [read complete report – pdf] Audit Objective Did the Haverstraw-Stony Point Central School District (District) Board of Education (Board) and officials effectively manage the District’s financial condition? Audit Period July 1, 2019 … Did the HaverstrawStony Point Central School District District …

https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025m

DiNapoli: Fewer School Districts Overriding Tax Cap

… high-need districts did so. DiNapoli’s office also found, based on individual calculations, 363 school districts could … us/localgov/pubs/research/snapshot/schooldistricttaxcap0215.pdf For a district-by-district breakdown of tax levy data, download the Excel file here: …

https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-cap

Available Pension Payment Options – State Police Plan

… contributions have been paid out, all payments will stop when you die. Mandatory contributions made by Tier 5 and … If your beneficiary dies before you, all payments will stop when you die. Joint Allowance — Half* This option will … If your beneficiary dies before you, all payments will stop when you die. Pop-Up/Joint Allowance — Full or Half* …

https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-options

Applying for Benefits – State Police Plan

… State Police Plan information for PFRS Tier 2 5 and 6 members under …

https://www.osc.ny.gov/retirement/publications/1518/applying-benefits

Available Pension Payment Options – Special 20- and 25-Year Plans

… contributions have been paid out, all payments will stop when you die. Mandatory contributions made by Tier 5 and … If your beneficiary dies before you, all payments will stop when you die. Joint Allowance — Half* This option will … If your beneficiary dies before you, all payments will stop when you die. Pop-Up/Joint Allowance — Full or Half* …

https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-options

DiNapoli and Schneiderman Announce Guilty Plea in $110,000 Health Contract Theft

… filing in the first degree, a Class E felony, in Albany County Court.  He will repay the state $110,044 at his … on Oct. 31, and is expected to receive 30 days in jail, five years probation, and up to 100 hours of community …

https://www.osc.ny.gov/press/releases/2014/09/dinapoli-and-schneiderman-announce-guilty-plea-110000-health-contract-theft

CUNY Bulletin No. CU-445

… Agencies should refer to the CUNY RF Payment Authorization Form and the Summer Research Lag Payment Schedule for … CUNY RF Payment Authorization 2012 Summer Salary Awards Form prior to the submission of the payment. Any changes made after the initial …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-445-2012-cuny-research-foundation-cuny-rf-grant-payments-summer

State Agencies Bulletin No. 2093

… Employees Tier 6 VDC members are affected. Background On March 16, 2012, the Governor signed legislation creating … April 2013, employee contribution rates are to be based on an employee’s annual wage as required by legislation. Once … of membership, an employee’s contribution rate is based on annual pensionable salary from the earlier of the two …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2093-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdc

State Agencies Bulletin No. 2186

… Purpose: The purpose of this bulletin is to provide agencies with instructions to update Tier 6 … years of membership, an employee’s contribution rate is based on annual pensionable salary from the earlier of the … of employee records that need to be reviewed. The report is based on information provided to the record keeper. If the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2186-2024-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-and

Operational Advisory No. 13

… October 2017. Transactions that are initiated close to month end with an accounting date in a period that is about to be closed should be monitored. Agencies are asked to process these transactions with the appropriate accounting …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periods

State Agencies Bulletin No. 2157

… Purpose: The purpose of this bulletin is to provide agency … CSEA ASU Work-Related Clothing Allowance for employees in the Racing Inspector title. Affected Employees: Employees … The purpose of this bulletin is to provide agency instructions for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2157-2023-work-related-clothing-allowance-asu-employees-title-racing

City of Yonkers - Budget Review (B21-6-7)

… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … Our review found the City’s budget: Continues to rely on $46.8 million in nonrecurring revenue, such as fund balance, one-time State funding and sale of property, to balance its budget. …

https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7