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Opinion 90-13
… through the change order, you object to a "10% supervision fee" which DOT informs you must be paid to the State. You … for and at the expense of such municipality, any work of construction or reconstruction, including the removal and … in connection with the performance of any work of construction, reconstruction or improvement under the …
https://www.osc.ny.gov/legal-opinions/opinion-90-13DiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… due to the pandemic, property tax bills continued to rise. The State Comptroller determined this was due in part … while the bottom 20th percentile saw the market value rise by 1.7% and tax bills go up by 11%. Overall, the … consideration for tax incentives to promote their construction and rehabilitation. Report Residential Real …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… are responding to global warming’s unprecedented challenge with a business-as-usual approach,” DiNapoli said. “It’s time … Common Retirement Fund is currently participating in a study, conducted by Mercer with other global institutional investors, to study the impact that various climate change scenarios could …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryNYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies
… environmental policies and practices and take steps to address climate risk. “Climate change is a significant threat … environmental policies and practices and take steps to address climate risk …
https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policiesUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… Purpose To determine if Davis Ethical Pharmacy inappropriately billed United … reimburses United for all properly adjudicated claims. Davis Ethical Pharmacy (Davis Ethical) is an independently owned pharmacy located in … To determine if Davis Ethical Pharmacy inappropriately billed United …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyOversight of Persons Convicted of Driving While Intoxicated
… Purpose To determine whether the New York City Department of … Program. Our audit covers the period August 15, 2010 to May 19, 2015. Background In New York, Driving While … If a person is convicted of DWI, the offender is subject to a range of sanctions, including license suspension or …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedSelected Wage Investigation Procedures
… including conducting outreach to claimants about case status and recovered wages. Our audit covered the period … employer within 60 days of creating a wage investigation case in the Department’s tracking system (docketing), as … make initial contact with employers within 60 days of case docketing and fully document their actions. Make efforts …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresState Agencies Bulletin No. 1716
… dues increase Affected Employees Employees represented by District Council 37 (DC37), Local 1359 in Bargaining Unit 67 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1716-district-council-37-local-1359-dues-increaseCapital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… Purpose of Audit The purpose of our audit was to review the BOCES’ claims auditing process for the period …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mQuestar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… Purpose of Audit The purpose of our audit was to review the BOCES’ purchasing procedures for the period …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361Gloversville Enlarged School District - Claims Auditing (2019M-244)
… York State Education Law (Education Law), Section 2524. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
… before payment. Noteworthy Achievements Due to the District’s well-designed system of internal controls, we designed our testing to determine whether the District’s control procedures were consistently followed. We … purposes and properly audited and approved before payment. District officials implemented well-designed internal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Town of Willsboro – Audit Follow-Up (2014M-68-F)
… Based on our limited procedures, it appears that the District has made limited progress in implementing the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/05/town-willsboro-audit-follow-2014m-68-fTown of Guilderland – Employee Compensation and Benefits (2015M-262)
… County and has a population of approximately 35,300. The District is governed by a five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Guide to Financial Operations
… The New York State Guide to Financial Operations (GFO) acts as a reference … accounting policies, procedures and the Office of the State Comptroller (OSC) related-mandates for use by State agencies. The Guide provides policies and procedural … The New York State Guide to Financial Operations GFO acts as a reference …
https://www.osc.ny.gov/state-agencies/gfoPlacement Agent Ban
Codifies the current OSC policy which bans the use of placement agents paid intermediaries and registered lobbyists in obtaining investments with the CRF
https://www.osc.ny.gov/legislation/placement-agent-banStandardizing Overtime Reporting
… New York State and Local Employees’ Retirements System. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/standardizing-overtime-reportingTax Check-off Funds
… annual reports relating to the use of such monies. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/tax-check-off-fundsTravel Advisory No. 9
… Potential Consequences of Assigning an Incorrect Official Station Guidance : The Office of the State Comptroller … Potential Consequences of Assigning an Incorrect Official Station of the Guide to Financial Operations to clarify the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/9-taxability-transportation-expensesNYS 529 Program, Qualified Withdrawals
… the New York state college choice tuition savings program. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/nys-529-program-qualified-withdrawals