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State Comptroller DiNapoli Releases Audits
… (2022-F-1) An audit issued in October 2020 found DEC had established procedures to help ensure that applicable … alert program and were not reporting overflow events. DEC had also not followed up with potentially non-compliant … in a timely manner. In a follow up, auditors found DEC made progress in addressing the problems identified in …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsOpinion 88-77
… A member of a school district board of education who is also an employee of a not-for-profit corporation would … letter in which you inquire whether a school board member, who is also the salaried director of a local council for the … Whether a school board member who is also the salaried director of a local council for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 95-30
… in the form of a true trust are subject to the "prudent investor" provisions of Estates, Powers and Trusts Law, … the form of a true trust would be governed by the "prudent investor" provisions of the Estates, Powers and Trusts Law … in the form of a true trust are subject to the "prudent investor" provisions of Estates, Powers and Trusts Law, …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Westchester School for Special Children – Compliance With the Reimbursable Cost Manual
… dealer; $1,723 for lodging at the Majestic View Lodge near Zion National Park; $1,620 at a cigar store; and $369 at …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualXI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… ($20,000,000) or more in credit for a minimum of 45 days to a person for purposes of providing goods or services … in investment activities in Iran and update it every 180 days. The list is available on the OGS website at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… the claims it submitted. Today, Queens Country Supreme Court Justice Peter F. Vallone, Jr. unsealed an indictment … seeking over $8.7 million in damages plus penalties. Court papers unsealed today alleged that Value’s owners made … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyOpinion 89-49
… This opinion represents the views of the Office of the State Comptroller at the time it was … as substitute for a previously named fiduciary, a fee is properly charged pursuant to SCPA, §2402(7), based on the … Whether a fee is properly imposed pursuant to subdivision 1 or 2 of section …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 94 - 23
… shall be acknowledged or proved in the same manner as a deed to be recorded. [Emphasis added]. Thus, section 170(1) … shall be acknowledged or proved in the same manner as a deed to be recorded. [Emphasis added]. Under section 170(2), … shall be acknowledged or proved in the same manner as a deed to be recorded. * * * Under this section, joint town …
https://www.osc.ny.gov/legal-opinions/opinion-94-23DiNapoli Releases Analysis of SFY 2024-25 State Budget
… The estimated $237 billion Enacted Budget for State Fiscal Year (SFY) 2024-25 increases spending for vital state … will total 15% of State Operating Funds spending. The recent improvements in reserve fund levels and statutory … Structuring & Short-Term Borrowing The budget reauthorizes 50-year maturities for state-supported bonds issued for MTA …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetState Comptroller DiNapoli Releases Audits
… other actions, the MTA launched the Fare Enforcement and Worker Safety Program (Program) to deter fare evasion. A … Division of Homeland Security and Emergency Services – Cyber Incident Response Team (Follow-Up) (2023-F-8) In 2017, the Cyber Incident Response Team (CIRT) was created within the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0IV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… upon separation from State employment for up to 30 days of accrued vacation. 50108 Regular Employee – Additional … upon separation from State employment for up to 30 days of accrued vacation. 50208 Temporary Employee – … upon separation from State employment for up to 30 days of accrued vacation. 50308 211/212 Retiree – Temp – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceUpstate Transportation Authorities Suffer Revenue Plunge
… by disrupting operations, decreasing ridership, and severely reducing revenues; however, these authorities … pandemic deficits. If ridership continues to languish and does not return to pre-pandemic levels, the authorities … Regional Transportation Authority (RGRTA) and the Niagara Frontier Transportation Authority (NFTA) …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeDiNapoli Releases Report on FY 2027 Proposed Executive Budget
… Independent oversight and broader competition in the procurement process are not obstacles but are essential … show a $9.4 billion (10%) decrease in SFY 2027 from SFY 2026 levels. The largest dollar change in projected federal … to increase by nearly 40% over the next five years. Rainy Day Reserves The FY 2027 Executive Budget Financial Plan …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-releases-report-fy-2027-proposed-executive-budgetState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Coxsackie – Supervisor’s Records and Reports (Greene … transactions could occur and go undetected. The town’s accounting system was not properly set up and … services to LCIDA for the last quarter of 2023 and for 2024. However, the board did not ensure the fees paid to the …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1878
… of OSC’s automatic processing and to provide instructions for reporting transactions in Administration Pay Period 19C. … the NYS Legislature who are paid using the LEG Pay Basis Code in the following departments are affected: 04210 NYS … with the following information: Earnings Begin Date: 12/10/2020 Earnings End Date: 12/23/2020 Earnings Code: ADJ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1878-2020-year-end-adjustment-members-nys-legislatureFinal Average Salary – Article 14 Benefits
… years of credited service and your final average salary (FAS). FAS is the average of the wages you earned during any 36 … types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the FAS period; …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryOverview – Regional State Park Police Plan
… years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 … types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – Forest Rangers Plan
… years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 … types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in …
https://www.osc.ny.gov/retirement/publications/1864/overviewOverview – En-Con Police Officers Plan
… information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/overviewTransportation – 2021 Financial Condition Report
… in the Past Year After Declining Since 2016 The State is responsible for maintaining more than 42,700 lane miles of … was responsible for maintaining 8,528 bridges.* A bridge is considered to be in poor condition (previously known as … to one or more major components. The fact that a bridge is in poor condition does not imply that it is unsafe or …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportation