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Southold Union Free School District - Leave Accruals (2018M-113)
… a system to accurately record employee benefits and usage. Key Findings The system for tracking leave … Implement procedures for maintaining leave accrual records and ensure that accurate information is maintained and monitored. Provide oversight of duties performed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Opinion 2000-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of service … FIREFIGHTERS -- Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6State Agencies Bulletin No. 1445
… To provide Agencies with general guidance on the services and processes of the Bureau of State Payroll Services Tax Audit and Compliance Unit. Effective Date(s) Immediately Agency … inquiries/requests must be submitted in writing to the Tax and Compliance mailbox. Requests sent to individual OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1445-general-tax-tipsDiNapoli Releases Climate Action Plan
… the Decarbonization Advisory Panel , which he created with Gov. Cuomo. The Plan incorporates many of the Panel’s …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planMonitoring Town Asphalt Road Projects (2012MS-7)
… can verify that the HMA product from the vendor meets bid specifications by reviewing the batch reports and delivery … applied to verify that the product matches contract specifications. New York State Labor Law requires vendors … ensure that asphalt products vendors provide meet bid specifications. Our review of a total of 26 asphalt projects …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7Opinion 88-11
… of lands subject to reversionary interest) VILLAGE LAW, §1-102(1): When land is conveyed to a village for use as a … right are necessary for such land to be conveyed to a party other than the grantor or his successor in interest. … act of the Legislature to convey the property to a third party to which the grantors' heirs had transferred their …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… to manage fuel inventories. Complete fuel inventory, delivery and usage records are not maintained and … manage fuel inventories. Ensure accurate fuel inventory, delivery and usage records are maintained and periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Poland Central School District - Claims Audit Process (2018M-214)
… before payment. Key Findings With the exception of debit card purchases, which bypass the claims audit process, … and approved before payment. District officials made 36 debit card purchases totaling about $8,000 during the audit … auditor. Key Recommendations Discontinue the use of the debit card. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Caucus 2025: Important Information for New Yorkers
… 2024) Children & Families New York Children In Need: The Urgency of Lifting Children Our of Poverty (May 2024) New … (November 2023) Protecting Our Elderly Population: Select Elder Care Program Audits (April 2024) Food Insecurity … (May 2023) About the Office (July 2024) Welcome Back to New York: An Analysis of Post-Pandemic Travel (July 2024) …
https://www.osc.ny.gov/reports/caucus2025Opinion 88-46
… LAW, §§11, 119-o: Pursuant to a cooperative investment agreement, school districts and municipalities may, on a … investing their moneys pursuant to a municipal cooperation agreement. In your letter, you have described the substance of the proposed agreement and ask our opinion as to whether such an agreement …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Purchasing and Procurement Practices
… approved by the New York State Franchise Oversight Board (FOB). NYRA’s Purchasing Policy and Procedures Manual … were about $250.3 million for goods and services. Key Findings Our audit found NYRA does not have adequate … of duties, and a lack of risk assessment and analysis. Key Recommendations Strengthen the integrity of the …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesStatewide Compliance With Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions
… appropriately approved new and renewed licenses in accordance with the State’s Alcoholic Beverage Control Law … any local laws or policies that could impact licensing in specific communities, including “on premises” establishments in New York City where licensing may require input from local …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/statewide-compliance-administrative-requirements-retail-liquor-license-approvals-renewalsDiNapoli: California Parcel Worker Arrested for Allegedly Stealing $120K in Checks
… further harm,” Chula Vista Police Department Acting Chief Dan Peak said. Comptroller DiNapoli’s office, along with the …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-california-parcel-worker-arrested-allegedly-stealing-120k-checksDiNapoli: State Pension Fund Adds $350 Million to Investment Funds Geared to New York Companies
… provide $50 million in additional capital to the Hudson River Co-investment Fund III, which it already invests in, and another $300 million in the new Hudson River Co-investment Fund IV. The funds make equity …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-state-pension-fund-adds-350-million-investment-funds-geared-new-york-companiesDiNapoli Releases Economic Report on the Bronx
… decline. The pandemic, however, has stalled progress in the borough that is home to one-fifth of New Yorkers and has threatened to reverse the gains it has made in recent years. “More than a year of sustained damage caused … in April 2021. The extension and increases in unemployment payments have been particularly important resources for Bronx …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxSUNY College of Optometry - Selected Employee Travel Expenses (2012-S-148)
We recently audited selected travel expenses of the State University of New York College of Optometry (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s148.pdfSelected Employee Travel Expenses (2012-S-95)
We recently audited the travel expenses of three employees of the Department of Taxation and Finance (Department).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s95.pdfSelected Employee Travel Expenses (2012-S-78)
We recently audited the travel expenses of 23 employees of the Department of Corrections and Community Supervision.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s78.pdfArticle 18 General Municipal Law
Conflicts of Interest: Municipal Officers and Employees The Fundamentals of Article 18 of the General Municipal Law
https://www.osc.ny.gov/files/local-government/resources/pdf/Article18GeneralMunicipalLaw.pdfLegislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… A Message from Comptroller Thomas P. DiNapoli As a member of … year of service credit, with no benefit cap. Section 80-a(g) At age 55, you are eligible for the retirement benefit … of this benefit is paid in the form of group term life insurance that, under present rules, is exempt from Federal …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80