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Domestic Violence Awareness, Prevention, and Assistance Programs (2023-S-39)
To determine whether the Office for the Prevention of Domestic Violence provided effective awareness, assistance, response to, and prevention of domestic violence.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-23s39.pdfOpinion 96-5
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (exemption from when … the fees imposed by section 8022 (b) of the CPLR. This is in reply to your correspondence requesting an opinion on the … the word "fee" should be given its commonly understood meaning (2 Opns St Comp, 1946, p 290; see also People v …
https://www.osc.ny.gov/legal-opinions/opinion-96-5DiNapoli: $246,900 Average Bonus on Wall Street, Up 6% in 2025
… Wall Street’s securities industry bonus pool reached a record $49.2 billion in 2025, up 9% from the … higher. When adjusted for inflation, however, the bonus pool peaked in 2006 at $53.7 billion. Securities industry … for which taxes have not been withheld. Charts Bonus Pool Chart from 1996 to 2025 Annual Profits and Employment …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-246900-average-bonus-on-wall-street-up-6-percent-in-2025New York’s Economy and Finances in the COVID-19 Era
… of lost jobs. 53% of New York adults age 18 and over live in households that have lost employment income since … Data For example, while 10 percent of all U.S. adults live in households reporting not having enough to eat in the … In the wake of COVID19 more than half of adult New Yorkers live in households that have lost employment income …
https://www.osc.ny.gov/reports/covid-19-july-9-2020Opinion 2009-1
… claims submitted by the treasurer ( e.g ., for travel reimbursement), reviewing the treasurer's annual accounting …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… pdf] Audit Objective Did the Town of Willsboro (Town) Town Clerk/Tax Collector (Clerk) properly record, deposit, report and remit … reviewed the matter. Understanding the Audit Area The Clerk collects fees for a variety of purposes including … Did the Town of Willsboro Town Town ClerkTax Collector Clerk properly record deposit report and remit collections …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Opinion 92-22
… in assessment review proceedings) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (village comptroller representing … term "contract" for purposes of article 18 is defined to mean any claim, account or demand against or agreement with a … rolls), it appears that the comptroller's private practice does not involve a "contract" with the village for purposes …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Other Bulletin No. 14
… a row on the Additional Pay page for employees who meet ALL of the following criteria: Employee is in an eligible … was in an eligible bargaining unit. The system will total all monies for the following earnings codes where the … the system will calculate the deficit reduction amount on all eligible earnings where the earnings end date falls …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-14-2011-2012-deficit-reduction-plan-state-universityOther Bulletin No. 15
… a row on the Additional Pay page for employees who meet ALL of the following criteria: Employee is in an eligible … was in an eligible bargaining unit. The system will total all monies for the following earnings codes where the … the system will calculate the deficit reduction amount on all eligible earnings where the earnings end date falls …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-15-2012-2013-deficit-reduction-plan-state-universityTown of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… the Town used the Urban Development Action Grant (UDAG) repayment money for eligible purposes and if the … and reported. Key Findings The Board’s use of UDAG repayment money totaling $4.5 million for long-term loans to … adequate records to account for loans made from UDAG repayment money to enable the Board to determine actual loan …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216State Police Bulletin No. SP-215
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-215-april-2021-increases-location-pay-supplemental-location-pay-andOpinion 88-36
… for the loss of public funds and the constitutional directive that the county may not assume the liability of the … subordinates. This distinction again involves the directive of New York Constitution, Art XIII, §13 that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Use, Collection, and Reporting of Infection Control Data (Follow-Up)
… of COVID-19, the pandemic has had devastating consequences for older populations residing in congregate settings, such … infection control practices. The Department is responsible for overseeing nursing homes, long-term care facilities, and … disease and infection. The Department uses three systems for collecting and reporting infection control data: the …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followMeridale Rural Fire District - Management of Fund Balance (2018M-178)
Determine whether the Board properly managed fund balance
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Library’s internal controls over donations and circulation desk cash receipts for the period June 1, 2013 through … documentation. Remit cash collections from the circulation desk to the Clerk on a timely basis. … Ballston Spa Public Library Donations and Circulation Desk Cash Receipts 2015M101 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mSUNY Bulletin No. SU-378
… after the effective date of the payment as the result of new military orders. If the employee received a stipend, OSC … gross subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-378-july-2025-state-university-new-york-sunyState Comptroller DiNapoli Releases School Audits
… limit from 2014-15 through 2016-17 by an annual average of approximately $860,000. Unrestricted fund balance exceeded the statutory limit because the board and district officials consistently overestimated … services, the services may not have been obtained for the best value. …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli and Attorney General Schneiderman Announce Three Arrests in $200,000 Contract Fraud
… today announced the arrests of three contractors for conspiring to defraud the state of over $200,000 by submitting false invoices over a two year period for HVAC equipment, supplies and labor. “These vendors … caught and punished. I thank Attorney General Schneiderman for his continued work as part of our joint task force to …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-and-attorney-general-schneiderman-announce-three-arrests-200000-contract-fraudOpinion 94-13
… firefighters to certify periodically that they are not engaged in prohibited employment or to file copies of … Municipal Law to certify periodically that they are not engaged in any prohibited employment activities or file … a disabled firefighter to certify that he or she is not engaged in prohibited employment or to file a copy of his …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Controls and Management of the Unemployment Insurance System (2021-S-3) 180-Day Response
To determine whether the Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s3-response.pdf