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City of Troy – Budget Review (B20-5-11)
… [ read complete report ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11Rockland County – Budget Review (B21-6-12)
… reasonable. The County’s proposed budget includes a tax levy of $143,878,300. Key Recommendation In adopting the 2022 … be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly overrides …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… did not adopt a written policy to administer and account for ticket distribution. Corporation officials used resources … vendors and charities. Had these resources been used for promotions such as retaining and rewarding loyal …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andDelaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… documentation to support efforts were made to obtain the best price. None of the 10 professional service providers we …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesChanging Employers – Membership and Enrollment
… of age. If an employee is considering a promotion to a civilian or administrative position, or considering a … situation contact us before accepting the new position to be sure they understand the consequences to their NYSLRS membership For example, ERS sheriff or …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… Objective Determine whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials … and staff accurately billed and collected resident district tuition for the sample of 50 students we … action. … Determine whether the KIPP Troy Prep Charter School School Board of Trustees Board and officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsNYS Comptroller DiNapoli Prohibits New Russian Investments and Directs Investment Review
… events. New York stands with the Ukrainan people. We hope for a peaceful resolution.” The Fund estimates it has $110.8 …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-prohibits-new-russian-investments-and-directs-investment-reviewDiNapoli:Two Fortune 500 Retailers Agree to Increased Use of Renewable Energy
… DiNapoli said. “These companies are to be commended for protecting their long term value by committing to diverse … proposals that asked the companies to set measurable goals for increased use or production of renewable energy by … A growing coalition of companies, called RE100, has called for 100 percent renewable energy use and includes Johnson & …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energyOpinion 89-63
… in Supreme Court, a County Court, the Civil Court of the City of New York or the City Courts outside of the City of … fees unless a statute expressly so provides (see 1988 Opns St Comp No. 88-38, p 75; 1983 Opns St Comp No. 83-20, p 22; … (2 Opns St Comp, 1946, p 290; see also People v Brooklyn Garden Apartments, Inc. , 283 NY 373, 381 [1940]). Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-89-63DiNapoli & NYC Make it Easier to Save for College
… City officials announced today. "We're making it easier for all New Yorkers, regardless of income level, to invest in … We're grateful to New York City and to NYC Kids RISE for their efforts to increase college attendance among … and chair of NYC Kids RISE . "The NYC Kids RISE Save for College Program provides a platform to empower …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeNYS Common Retirement Fund Reports First Quarter Results
… of the State Fiscal Year (SFY) 2019-20 was 3.38 percent for the three-month period ending June 30, 2019, raising its … percent target rate of return to determine if it is due for an adjustment as a matter of prudent fiscal management. … state and municipal employees with retirement security for generations to come." The Fund's estimated value reflects …
https://www.osc.ny.gov/press/releases/2019/08/nys-common-retirement-fund-reports-first-quarter-resultsState Agencies Bulletin No. 1837
… The purpose of this bulletin is to inform agencies of the new Action Reason codes to place employees on a Paid Leave of … regular rate of compensation but are subject to a cap of $511.00 per day and $5,110.00 for the 2 week period. … for the FEPSLA and EFMLA can be found in the New York State Department of Civil Service Attendance and Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1837-new-paid-leave-action-reason-codes-and-earnings-code-related-covid-19Opinion 92-21
… to receive a fee under this section for each individual case. You have asked if towns and villages are entitled to … and other proceedings: (a) for all services in each case of a misdemeanor or other offenses, including … present procedure, by which a single fee is paid for each case, originated with the enactment of Laws of 1947, chapter …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … did not have a sampling plan to identify all water outlets for sampling or exemption. District officials also did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Opinion 91-2
… information relative to potential conflicts of interest by requesting that OTB officials fill out a confirmation form … Authority , Court of Appeals, decided 12/20/90; cf . NY Const, art V, §1, relative to Comptroller's audit … the Comptroller "may issue a subpoena ... requiring a person or persons to attend before the comptroller, ... and …
https://www.osc.ny.gov/legal-opinions/opinion-91-2DiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State
… P. DiNapoli, Damian Williams, the United States Attorney for the Southern District of New York, and Daniel B. … unconscionably stole people’s identities to submit claims for money that did not belong to them, stealing from those … investigations team, the United States Attorney’s Office for the Southern District of New York, the United States …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-stateXVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the use of professional … surrounding each particular case. Except as provided in the instructions to the Agency Financial Reporting Package, no omissions of fact shall be made on the basis of immateriality. The Office of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityReport on Estimated Receipts and Disbursements State Fiscal Years 2011-12 through 2013-14 - Mid-Year Update, November 2011
The following tables summarize the Office of the State Comptroller’s estimates compared to the estimates of the Division of the Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-addendum-2011-14.pdfDiNapoli: System Glitch Left Too Many NYC Heat & Hot Water Complaints Ignored
… or hot water is a hazard that is supposed to be addressed in 24 hours, but the city’s Department of Housing … DiNapoli. “It is unacceptable that families could be left in the cold because of a database flaw that went unnoticed … complaints to be unique, often mistakenly. For example, in fiscal years (FY) 2018 and 2019, auditors found 5,019 …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-system-glitch-left-too-many-nyc-heat-hot-water-complaints-ignoredNew York State Comptroller Thomas P. DiNapoli Offers Christmas Greetings
… together to celebrate Christmas we should also reflect on the fact that we have so much to be thankful for. Stocking stuffers and gifts … Christmas we should also reflect on the fact that we have so much to be thankful for …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-offers-christmas-greetings