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Adoption Subsidy Program (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, … … To determine the extent of implementation of the two recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followDiNapoli Issues Report on Public-Private Partnerships
… New York broadens the authority of the state to enter into public-private partnership (P3) projects or goes forward with private financing of public projects. DiNapoli’s recommendations follow the … said. “If New York allows private companies to finance public infrastructure projects, they should protect taxpayers …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsIntroduction – Federal Funding and New York
The budget resolutions passed by the 119th Congress will lead to a dramatic restructuring of the federalstate relationship This online resource focuses on federal funding and how it supports services in the State of New York
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionNY State Comptroller DiNapoli Calls on Wynn Resorts to Disclose All Political Spending
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), is asking fellow investors in Wynn Resorts to …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-calls-wynn-resorts-disclose-all-political-spendingGreene County – Court and Trust Funds (2014M-294)
… Purpose of Review The purpose of our review was to determine whether County … are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294DiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsTown of Butternuts – Accounting and Reporting (2016M-323)
… 24, 2016. Background The Town of Butternuts is located in Otsego County and had a population as of the 2010 Census … aid across differing and incorrect tax bases, resulting in taxpayer inequity. Town officials maintained inaccurate accounting records resulting in misstatements in several funds. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Town of West Seneca – Audit Follow-Up (2019M-195-F)
… manage the capital project and was not fully transparent on the anticipated project costs. As a result, original …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fOpinion 88-53
… for working vacations from calculation of final average salary) RETIREMENT AND SOCIAL SECURITY LAW, §§302(9)(d), 431: … includable in the calculation of one year final average salary. You ask whether compensation paid to police officers … agreement indicate that a purpose for the benefit is to increase the member's final average salary. Common examples …
https://www.osc.ny.gov/legal-opinions/opinion-88-53State Agencies Bulletin No. 1451
To notify agencies of the 2016 maximum salary limit for members of TIAACREF Plan Type 7Z in Tiers 1 through 5
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1451-maximum-salary-limit-tiaa-cref-retirement-tiers-1-through-5-plan-typeState Agencies Bulletin No. 2030
… Purpose The purpose of this bulletin is to inform agencies that position pools and/or chartfield strings in PayServ may require updates for … allocated to certain chartfield strings will be lapsing on the above date and will no longer be available for payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2030-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 2238
… Employees: All agencies with appropriations due to lapse on June 28, 2024, are affected. Background: Appropriations … allocated to certain chartfield strings will be lapsing on the above date and will no longer be available for payroll … pools that are affected by lapsing. A link will be posted on the PayServ Bulletin Board as well as the OSC website. See …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2238-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 2137
… Purpose: The purpose of this bulletin is to inform agencies that position pools and/or chartfield strings in PayServ may require updates for … allocated to certain chartfield strings will be lapsing on the above date and will no longer be available for payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2137-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 2346
… agencies that position pools and/or chartfield strings in PayServ may require updates for lapsing. Affected … See attachment: June 30, 2025 Lapsing Chartfield Strings in PayServ Agency Actions: Agencies will have to ensure that … need to contact their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2346-updating-payserv-chartfield-strings-june-lapsing-eventsDiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… A non-profit, paid millions by New York City to provide … benefits of these youth programs,” DiNapoli said. “Young men and women looking for work or for an afterschool program … fees for COMPASS participation. Ensure that providers do not employ relatives of managerial employees. In response … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsDiNapoli: MTA Needs To Do More To Increase Procurement Efficiencies and Save Money
… independently. Consolidation, efficiency, and savings in this area was promised years ago, but has yet to be fully … Function went into effect Oct. 2021. There are four units in MTA’s Procurement Function: Procurement Operations (PO), … which handles direct purchases of things like parts for train cars and buses, has not changed its procurement …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-mta-needs-do-more-increase-procurement-efficiencies-and-save-moneyDiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… as possible before the October 2023 deadline to inform public debate and ensure targeted investment. Although the … improve reporting on capital spending to better align its public data with the Governor’s recent transparency …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherNiagara County – Court and Trust Funds (2015M-228)
… Purpose of Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Orleans County – Court and Trust Funds (2024-C&T-6)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County … pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … County Clerk and Surrogate’s Court were generally up to date and complete. However, we identified one action …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over selected financial … District provides services and funds projects related to the conservation of soil and water resources, the … or businesses with which the former Director appears to have been affiliated, resulting in a potential conflict of …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-over