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Protection of Child Performers (Follow-Up) (2018-F-24)
To determine the extent of implementation of the two recommendations included in our initial audit report, Protection of Child Performers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f24.pdfProtection of Child Performers (Follow-Up) (2018-F-24) 30-Day Response
To determine the extent of implementation of the two recommendations included in our initial audit report, Protection of Child Performers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f24-response.pdfEnvironmental, Social and Governance (ESG) Strategy Report
We consider environmental, social and governance (ESG) factors in our investment process because they can influence both risks and returns.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/esg-strategy-report.pdfState Agencies Bulletin No. 1571
… Affected Employees Employees designated management or confidential in the following bargaining units who meet … M/C 2% Parity Salary Increase. In addition, per guidance from DOB, employees whose position is NS (grade 600) or grade … who were promoted or appointed to positions in M/C from positions represented by one of the State’s public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1571-managementconfidential-mc-third-2-parity-increase-effective-april-2017State Comptroller DiNapoli Releases Audits
… eligible for coverage by Medicare. Homes and Community Renewal – Division of Housing and Community Renewal (DHCR): Administration of Mitchell-Lama Waiting Lists … that their systems were regularly reviewed and kept up to date, nor did they maintain a single clear inventory of IT …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases State Audits
… Port Authority of New York and New Jersey: New York City Airport Lease (2014-S-28) Based on testing, auditors found … an obligation to provide information and support to the Airport Board. State Education Department: Elmcrest …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases State Audits
… Port Authority of New York and New Jersey: New York City Airport Lease (2014-S-28) Based on testing, auditors found … an obligation to provide information and support to the Airport Board. State Education Department: Elmcrest …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-auditsOpinion 2000-2
… law or the Constitution (see, e.g., Barone v Town of Huntington , 211 AD2d 691, 622 NYS2d 68, motion for leave to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2DiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… Regent Family Residence (Manhattan) a plan to reroute 13 heating pipes -- needed to repair ceiling and flood damage from burst pipes that had … from the new shower fixtures. Upgrades to the stairway, heating system, and roof at the Willow Ave. Men’s Shelter …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixSelected Aspects of Toll Collections
… in November 2020, an E-ZPass customer with a negative balance for more than 60 days after being sent a revocation …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsOpinion 88-46
… The fiscal officer of a participating school district or municipality may be given custody of the funds and the … decisions relating to those funds. The school district or municipality designated under the agreement to invest moneys for the participants (the "lead municipality") would be authorized to contract with an …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Common Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfInformation for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/2020/pdf/information-for-town-officials.pdfState Comptroller DiNapoli Releases Municipal Audits
… to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and active … and failed to monitor budgetary results during the year. In addition, the board allowed excessive levels of surplus … funds were $134,448, or 89% of actual expenditures. In addition, the highway fund’s surplus funds were $386,162, …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1381
… Period/Type Pay Period Begin Date Check Date Institution 26 Current 03/19/2015 04/02/2015 Administration 1 Current … is equal to Terminated, Retired or Deceased on all record numbers , the Earnings field is equal to the Goal Amount for … is equal to Terminated, Retired or Deceased on all record numbers , OSC will pay the balance of PEF DRP reductions in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1381-repayment-public-employees-federation-pef-deficit-reduction-plan-drpState Agencies Bulletin No. 1230
… transit benefit exclusion (under section 132 (f) (2) (A) of the Internal Revenue Code) from $125 to $240 per month for the period of January 1, 2012 through December 31, 2012. … Affected Employees Employees who participated in the NYS-Ride Benefit Plan, for tax year 2012, with total monthly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1230-retroactive-pre-tax-transit-adjustmentState Agencies Bulletin No. 1240
… Purpose To inform agencies of the procedures for reporting line number changes and to explain how account codes will be … fiscal year 2013-2014. Affected Employees Employees with line number changes reported in the New York State Electronic … 04/04/13 – Institution Agency Actions Reporting Line Number Changes Line number changes must be reported …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1240-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2013Management and Control of Overtime Costs (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Management and Control of … lacked assurance that overtime was used only when it was in the best interest of HHC. Moreover, we found indications that overtime was often used when it was not in the best interest of HHC, as employees responsible for …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followOpinion 92-7
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … to pay debts incurred in the operation of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for … incorporating volunteer firemen's benevolent associations) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Improper Payments Related to the Medicare Buy-In Program (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, Improper Payments Related to the Medicare Buy-In Program ( 2010-S-76 ). … To determine the extent of implementation of the five recommendations made …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-follow