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Comptroller DiNapoli Releases State Audits
… Department of Motor Vehicles (DMV): Controls over Cash Advance Accounts (2014-S-65) DMV has designed effective … However, auditors also found that DMV’s three cash advance accounts are overfunded in comparison to their … (CUNY): Time and Attendance Practices for Public Safety Staff (2013-S-65) Inadequate internal controls over time and …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Campbell-Savona Central School District , Cortland City School District , Fort Edward Union Free School District , Glens Falls Common School District and the … his office completed audits of the CampbellSavona Central School District Cortland City School District Fort Edward …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Reporting of Billboard Income
… due September 1st of 2009 and 2010 and used to compute tax assessments for the 2010-11 and 2011-12 City tax years. … If the average is applied to the 235 properties then we estimated that property owners did not report $19.9 million … identified $9 million of additional billboard income estimated to generate $500,000 of tax revenue in the first …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeCompliance With Outcome Reporting Requirements
… Purpose To determine whether Empire State Development (ESD) meets legal and regulatory requirements to report on the outcomes of its programs and initiatives, … To determine whether Empire State Development ESD meets legal …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsDiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… at their annual meetings last year. "Since the Supreme Court's landmark decision in Citizens United was handed down … Since the 2010 Supreme Court ruling in the Citizens United case, which struck down prohibitions on independent corporate …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… to types of intergovernmental agreements and whether they are subject to the Office of State Comptroller (OSC) review … Attorney General further concluded that such "agreements" are not formal contracts and should not contain standard … referred to as memorandums of understanding (MOUs), are not legally binding "contracts," such MOUs do not require …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… appropriated $1.71 billion through State Fiscal year (SFY) 2025 to help counties implement the provisions of the “Raise … and was therefore not included in the analysis. As of SFY 2025, state appropriations for RTA included $160 million for … counties. Those funds totaled $468.5 million through SFY 2025. In the aggregate, amounts counties have been approved …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
To determine the extent of implementation of the seven recommendations included in our initial audit report Medicaid Program Excessive Payments for Durable Medical Equipment Rentals Report 2021S36
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followTown of Wethersfield – Capital Project (2025M-46)
… [read complete report – pdf] Audit Objective Did the Town of Wethersfield (Town) Board (Board) properly plan for and … The Board is responsible for the oversight and management of capital projects, including ensuring they are properly … projects are generally large in scale, require large sums of money and are long-term. In May 2017, the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46DiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… five years of probation for stealing more than $101,000 from the department. He was also ordered to pay a total of … and then later as chief to steal $101,000 over four years. From January 2020 to July 2024, he made numerous personal … the fire department’s debit cards and made direct payments from the department’s bank accounts to his personal accounts. …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-departmentDiNapoli: Former Durhamville Fire Department Treasurer Pleads Guilty to Stealing Over $92,000
… Simchik diverted fire department resources to bankroll her personal life, betraying the trust of the community she … the New York State Police for their partnership in holding her accountable.” Carville said, “The Oneida County District Attorney’s Office would like to thank the New York State Police and …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-durhamville-fire-department-treasurer-pleads-guilty-stealing-over-92000DiNapoli: Brooklyn Economy Sets Records
… (25.3 percent) than the citywide rate for this population (21.6 percent). Median rent has soared in a number of …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsCost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… is growing interest by citizens and local governments to explore consolidation of justice courts, when practicable. … Benefits of consolidation include, but are not limited to, maximizing services by pooling resources and streamlining … justice court matters arising in the village. What needs to happen The village board must abolish the office of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsDivision of Housing and Community Renewal Bulletin No. DH-18
… whose degree of disability as determined by the State Insurance Fund (SIF) is more than 50% and the statutory … or disease is required to serve a seven (7) calendar day waiting period. During the waiting period, an employee has … the Monitor Workplace path ( Monitor Workplace/Monitor Health/Safety (GBL)/Use/Incident Details ), the agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-18-eligibility-and-processing-instructions-workersUnified Court System Bulletin No. UCS-251
… notify agencies of new Salary Administration Plan UCO (UCS Court Officers of NYS). Affected Employees Employees in the … Officers Association Bargaining Unit SR New York State Supreme Court Officers Association Bargaining Unit SY … Unit SR) and between the UCS and the New York State Supreme Court Officers Association (Bargaining Unit SY), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsXIX.2.C.1 Statewide Standard Activities – XIX. Project Costing (PCIP)
… a limited number of standard activities that are unique to DOT and begin with “DOT”, all other standard activities are applicable statewide … the work effort cost. CONST, CONEW BLDG_IMPRV_BD20 DOT Bldg Imprv - 20yrs This activity is intended to be used …
https://www.osc.ny.gov/state-agencies/chapter-xix/xix2c1-statewide-standard-activitiesPrivacy and Links Policy
… of the State Comptroller is committed to protecting your privacy when you access our website and the online services … Consistent with New York State’s Internet Security and Privacy Act, Freedom of Information Law and Personal Privacy Protection Law, this policy explains the use of …
https://www.osc.ny.gov/online-services/privacy-and-links-policyXI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… added]. Contracts “for or by” the State University of New York, City University of New York, Office of General Services and hospitals operated … is to procure goods or services for the State of New York. In such instances, the State Contractor usually …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateUnified Court System Bulletin No. UCS-208
… issued by the Office of Court Administration (OCA) Payroll Operations, authorizes the December 2014 payment. … OCA memorandum for a list of eligible titles); and Have a Payroll Status of Active, Leave With Pay or Leave of Absence … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-208-december-2014-unified-court-system-ucs-uniform-and-equipmentUnified Court System Bulletin No. UCS-222
… issued by the Office of Court Administration (OCA) Payroll Operations, authorizes the December 2015 payment. … OCA memorandum for a list of eligible titles); and Have a Payroll Status of Active, Leave With Pay or Leave of Absence … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-222-december-2015-unified-court-system-ucs-uniform-and-equipment