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Opinion 92-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … with significant recycled content; Pacificorp v City of New York , 741 F Supp 481, relative to a pre-1953 provision of …
https://www.osc.ny.gov/legal-opinions/opinion-92-50DiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… selected aspects of NYC’s high school admissions process from the 2018–2019 to 2024–2025 school years, excluding … student, which meant as many as 7,000 students in shelters or temporary housing may not have received geographic … policy. Low-Income Students Overlooked NYCPS used free or reduced-price lunch eligibility data to identify …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processState Agencies Bulletin No. 993
… also provides for an additional increase to the job rate of certain salary grades on the 2010 salary … Processing of Increases After payroll processing for Pay Period 3 (Administration) is completed, OSC will process … the 2010 salary increase for eligible employees whose Pay Basis Code is ANN, 21P, CAL or HRY as follows: OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/993-2010-salary-increase-employees-represented-public-employees-federationState Agencies Bulletin No. 997
… authorize the payment of the 4% increase for the payroll periods for which payment is made in paychecks dated … OSC Actions: Automatic Processing of Increases After payroll processing for Pay Period 4 (Institution) is … mailbox. Questions about Deductions may be directed to the Payroll Deductions mailbox. All other questions may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/997-2010-salary-increase-employees-represented-public-employees-federationOversight of Nurse Hiring and Retention
… before they were hired and had policies and procedures in place to ensure that nurses are routinely monitored once … care services to more than 1 million New Yorkers annually. For the fiscal year ended June 30, 2017, Health and Hospitals … $7.6 billion – personal service expenses accounted for $3.6 billion of this amount. As of May 2, 2017, Health …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionDiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… found they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as … State Education Department (SED) regulations, according to a new report issued by State Comptroller Thomas P. DiNapoli. … annual safety training for staff and students, among other things. Based on SED guidance, at a minimum, staff should be …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… villages as “susceptible to fiscal stress.” The village of Coxsackie (Greene County) was classified in “moderate … No municipalities were designated in the highest category of “significant fiscal stress” in this round of scoring. “Federal pandemic relief packages provided …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… its fiduciary duty and allowed Cozzolino to assume near unfettered control of the program. It is because of the …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionDiNapoli: Archer Daniels Midland Co. Agrees to Shareholders' Request For 'No Deforestation' Policy
… of the world’s leading suppliers of agricultural products to food companies, has agreed to use only sustainably-sourced palm and soy products that are certified free of any link to deforestation, a leading cause of climate change. As a …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-archer-daniels-midland-co-agrees-shareholders-request-no-deforestation-policyDiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… go unused.” DiNapoli’s audit examined a five-year period, from 2017 to 2021, which included the height of the COVID-19 … Program (HCV). HCR received an additional $31.7 million from the Coronavirus Aid, Relief, and Economic Security Act … required to maintain a log of inspections that failed one or more HQS, submitting logs of failed inspections to HCR, …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisImplications for the Future – 2021 Financial Condition Report
… the State has returned to pre-pandemic employment levels with New York City trailing its February 2020 levels by over … employer behavior all provide a high level of uncertainty with regard to the pace of the recovery and its impact on tax … pandemic-related federal spending over a five-year period with significantly more going directly to local governments, …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureDiNapoli: Wall St. First Half Profits Jumped
… member firms. There are now about 120 member firms, down from more than 200 before the financial crisis. While net … industry was $153,700 in 2018, a 17 percent drop from the year before. Although profitability increased … industry. OSC also estimates that each job gained or lost in the industry leads to the creation or loss of …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-wall-st-first-half-profits-jumpedComptroller DiNapoli Releases School Audits
… gross pay of $80,888 during May 2016 to determine whether salaries and wages were accurately paid. Except for minor …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Announces Municipal Audits
… (Cortland County) The board did not adopt a fund balance and reserve policy or create comprehensive multiyear … 2014 through Dec. 31, 2017, general fund unrestricted fund balance increased by $106,230 (110 percent). Over the same three-year period, highway fund unrestricted fund balance increased by $50,007 (24 percent). Find out how your …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsOversight of the STEM Incentive Program
… 1, 2014 to July 23, 2018. Background HESC administers 27 State scholarship and loan forgiveness programs (including … our audit, recipients could attend any State University of New York or City University of New York two-year or four-year …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… our audit was to determine whether FFI tax money was spent in accordance with special act legislation, city charters or … against loss or damage by fire on property located in the State. The insurer will collect and remit the tax … had a process for administering FFI tax money, officials in Buffalo, Syracuse and Yonkers did not always use it …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Comptroller DiNapoli Releases State Audits
… with total costs over $221 million using New York Works funds. However, additional work is needed to safeguard the …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0CUNY Bulletin No. CU-513
… Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 582 CUNY SS/Med Deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-513-cuny-retroactive-salary-rate-increases-plumbers-supervisorCUNY Bulletin No. CU-736
… the University Manager of Payroll Systems and Operations at CUNY Central Office. Questions regarding processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateCUNY Bulletin No. CU-733
… December 28, 2021 between the Comptroller of the City of New York and the City Employees Union, Local 237, International … 403(b) 406 Strike/Discip Fine 416 Deferred Comp 425 Repay State Loans/Debt 432 SED Tax Deferred Annuity 433 Total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increases