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Opinion 2012-1
… in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (purchases of highway related products from company … has an "interest" in any "contract" with his or her municipality if, among other things, the officer or employee … not involve the negotiation, preparation, authorization or approval of contracts for the purchase of products for use by …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1DiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… is the norm in overseas apparel production. The 2014 Rana Plaza garment factory collapse in Bangladesh is the most … with Ralph Lauren. The same year, in the wake of the Rana Plaza collapse, DiNapoli traveled to Bangladesh as part of …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyState Agencies Bulletin No. 2413
… Purpose: The purpose of this bulletin is to provide agencies with … and procedures for addressing overpayments, including the creation of a new earnings code to track pending recovery … and procedures do not apply to the recovery of lost time. Affected Employees: Any employee who has received an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2413-revised-policies-and-procedures-addressing-overpaymentsJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… (3)(c) of the Education Law and Section 170.12 of the Regulations. To the extent practicable, implementation of the … to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79Comptroller DiNapoli Releases State Audits
… help ensure its independence. Tuition Assistance Program (TAP): State Financial Aid Program at LIM College (2015-T-2) … risk that a significant number of students certified for TAP were not eligible for awards. Nonetheless, tests did …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsDiNapoli: State Pension Fund Value $192 Billion
… today announced that the New York State Common Retirement Fund (Fund) earned an estimated 11.42 percent return on investments … in the state fiscal year that ended on March 31, 2017. The Fund has an estimated value of $192 billion. “Strong returns … today announced that the New York State Common Retirement Fund earned an estimated 1142 percent return on investments …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionState Comptroller DiNapoli Releases State Audits
… by traditional carriers decreased with reliance on black car services and taxis increasing. Auditors found AAR and the … was an unquantified liability risk associated with black car services and taxis that was expanding and was not being … by traditional carriers decreased with reliance on black car services and taxis increasing …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: Woman Arrested for Stealing Deceased Sister's Pension Checks
… ID at a check cashing location. “Ms. Dixon attempted to scam the pension system by allegedly pretending to be her …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-woman-arrested-stealing-deceased-sisters-pension-checksPrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Westchester County, New York. PFLL provides preschool … June 30, 2015, PFLL reported approximately $2.3 million in reimbursable costs on its CFRs for one rate-based … fiscal years ended June 30, 2015, we identified $66,597 in ineligible costs that PFLL reported on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Mill Neck Manor School for the Deaf (Mill Neck School) on its … calculated, adequately documented, and allowable pursuant to the State Education Department's Reimbursable Cost Manual … To determine whether the costs reported by the Mill Neck …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Arc of Orange County (Arc Orange) on its Consolidated Fiscal Reports (CFRs) were … the Reimbursable Cost Manual (RCM). We audited costs that Arc Orange reported on its CFR for the year ended December … To determine whether the costs reported by The Arc of Orange County Arc Orange on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualReview of the American Academy of Pediatrics
… was to determine whether payments made to American Academy of Pediatrics, District II (AAP) for various … was to determine whether payments made to American Academy of Pediatrics District II AAP for various …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsCity of Olean – Budget Review (B18-1-1)
… and a multiyear financial plan, and make both plans an integral part of the budget process. Add $40,000 to the …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsOpinion 90-37
… in the opinion. REAL PROPERTY -- Sales (authority of village to accept offer lower than highest offer) VILLAGES -- … Property (authority to sell for less than highest offer) VILLAGE LAW, §1-102(1): This section does not require either … a public hearing or public sale for the sale of unneeded village real property. A village may not accept the lower of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… of $40,000 Infrastructure Assets in excess of $1,000,000 For major construction projects, the $100,000 capitalization … capital expenditures rather than the individual assets. For bulk purchases of furniture, equipment, etc., the … from the entity or from other rights and obligations. For intangible right-to-use lease and subscription-based …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureRockland County – Budget Review (B6-13-22)
… if the budget is not adjusted. Issuing serial bonds to cover the costs of tax certiorari claims and operating … appropriations in the budget that will be sufficient to cover estimated uncollected property taxes in 2014. If …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Gouverneur Central School District – Financial Management (2016M-351)
… Gouverneur, Hermon, Macomb, Pitcarin and Rossie in St. Lawrence County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Attica Central School District – Financial Management (2016M-127)
… period July 1, 2012 through March 18, 2016. Background The Attica Central School District is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon … Attica Central School District Financial Management 2016M127 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Town of Conesus – Justice Court (2013M-140)
Town of Conesus Justice Court 2013M140
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140