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Oversight of Shelter Placements
… Objective To determine whether the New York City Department of Homeless Services is effectively placing clients into … oversight of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary emergency … To determine whether the New York City Department of Homeless …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsA Step-by-Step Guide for Elected and Appointed Officials
A step-by-step guide for NYSLRS employers reporting time worked by elected or appointed officials.
https://www.osc.ny.gov/files/retirement/employers/pdf/elected-appointed-step-by-step-guide.pdfDiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… State Comptroller Thomas P. DiNapoli and Nassau County … are senior citizens who trusted the defendants with their retirement savings. In total – at least 40 victims came … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationDiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… again spiked in late 2024. In the first quarter of 2025, the United States saw $92.9 billion in deal activity, … in 2015 (32.6% of total funding in the country) to $100 billion in 2024, accounting for nearly half of all investment that year. In the first half of 2025, the share jumped to 57.8%, with more than $94 billion …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalCity of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdfAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfOpinion 88-58
… for fund established for type of improvement) STREETS AND HIGHWAYS -- Highway Garage (referendum requirement) … highway superintendent to erect a building for the housing and storage of machinery, tools, implements and equipment owned by the town, but that the total cost, …
https://www.osc.ny.gov/legal-opinions/opinion-88-58IX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… billing purposes, grant award applications, and drawdowns of federal grant funds from the Department of Treasury. The Department of Treasury’s Bureau of the … grant payment without regard to which state agency is drawing federal funds. The Department of Treasury offsets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundDiNapoli: Audits Lead to Millions of Dollars in Medicaid Savings from Drug Rebate Collections
… but could still be collected by the state Department of Health (DOH). "New York has been leaving millions of dollars … on the table," DiNapoli said. "The state Department of Health deserves credit for taking steps to correct the errors … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-audits-lead-millions-dollars-medicaid-savings-drug-rebate-collectionsDiNapoli: Albany Man Pleads Guilty to Stealing More Than $230,000 From Elderly State Pensioner
… Amber Diacetis, a 31-year-old Albany woman, pleaded guilty to grand larceny in the third degree last year. “Preying on a … finances. Investigators found that the defendants did not pay the victim’s mortgage, property taxes or other bills for … vehicle to be repossessed and his electricity to be turned off. Instead, the defendants stole the money for their …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensionerManagement of Unexpected Delays and Events During Winter 2017-18
… passengers on its ten branches and the City Terminal Zone. The LIRR’s Mission Statement states, in part, “We, the …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Death Benefits
… death benefit to the beneficiaries of certain retirees who participated in the World Trade Center rescue, recovery … NYSLRS retirees who die may leave their survivors a lifetime pension benefit …
https://www.osc.ny.gov/retirement/retirees/death-benefitsBelleville-Henderson Central School District - Information Technology (2019M-128)
… officials did not provide IT security awareness training to all employees. District officials did not develop … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide periodic IT security awareness training to all employees who use IT resources. Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mOpinion 2008-4
… as other town charges ( i.e . on an ad valorem basis) (11 Ops St Comp No. 7841, at 744). 2 Further, Town Law § 202-b … expense payable out of the general fund ( see e.g . 1995 Ops St Comp No. 95-17, at 36; 1988 Ops St Comp No. 88-33, at 61; 1979 Ops St Comp No. 79-748, at …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4DiNapoli Statement on His Placement Agent Ban Becoming Law
… New York State Comptroller Thomas P. DiNapoli today issued … the use of placement agents or intermediaries by the New York State Common Retirement Fund (Fund). This bill … lobbyists from involvement with investment decisions. New York was one of the first states in the nation to …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-lawPension Payment Options
… for retirement , it’s important to understand the pension payment options available to you, so you can make an informed … Or you can choose to receive a reduced monthly pension payment to provide for a possible payment to a beneficiary upon your death. If you are divorced …
https://www.osc.ny.gov/retirement/members/pension-payment-optionsDiNapoli Releases Annual IDA Report
… reported $784 million in net tax exemptions in 2018, up 4.4 percent from 2017, according to an annual report … reported $784 million in net tax exemptions in 2018 up 44 percent from 2017 …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportForensic Audit of Dual Employment Approvals and Conflicts
… employees who also worked for a New York State or City agency had approval to do so; were working their required … in connection with his/her outside employment. Each MTA agency may develop its own outside employment policy to … from both the MTA and either a State, City, or another MTA agency during the exact same time periods. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… 2021, spending from local assistance appropriations would then be withheld across-the-board by the budget director, …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerXII.6.I Paying a Non-State Employee – XII. Expenditures
… Statement: State agencies must appropriately classify workers as either employees or independent contractors so the workers are properly taxed. The Internal Revenue Service’s … circumstances that apply to a group of similarly situated workers, then Business Units may make and document one worker …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employee