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Savings Programs: NY 529 and NY ABLE
… benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) Comptroller … Education Services Corporation. He is also trustee of the NY ABLE program and oversees all of its assets. NY’s 529 …
https://www.osc.ny.gov/savingsMessage from the Comptroller – 2023 Financial Condition Report
… At the same time, new risks to financial stability are emerging. These include unexpected costs to support an … for revenue, spending, capital investments and debt. It highlights major issues in programmatic areas ranging from …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerOversight of Hazardous Materials and Waste
… University of New York (SUNY) is the largest comprehensive system of public education in the nation, comprising 64 … SUNY’s System Administration established the Environmental Health & Safety Office (EHSO). The EHSO serves as a technical … Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery ( 2014-S-14 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteCollection of Fines Related to Tenant Complaints (Follow-Up)
… the Program Homes and Community Renewal consists of the State’s major housing and community renewal agencies, … regarding the nearly 1 million regulated apartments in New York State. Our audit focused on harassment and …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followNYS Comptroller DiNapoli: SEC Upholds Shareholders' Right to Seek Racial Equity Audit
… Staff's determination that it was unable to agree with Amazon Inc.’s request to keep the New York State Common … about racial inequity in corporate America. Companies like Amazon need to show they are doing more than just talking the … systemic racism. An independent examination of just how Amazon is addressing racial injustice in its workplace, in …
https://www.osc.ny.gov/press/releases/2021/04/nys-comptroller-dinapoli-sec-upholds-shareholders-right-seek-racial-equity-auditDiNapoli: Wall Street Bonuses Edge Up in 2014
… The average bonus paid in New York City's security industry … New York State Comptroller Thomas P. DiNapoli. Even though the industry was slightly less profitable in 2014, it added 2,300 jobs in New York City , the first year the industry has added jobs since 2011. "The …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
Determine whether Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services (BOCES) officials used competitive methods when procuring goods and services.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-lewis-hamilton-herkimer-oneida-board-of-cooperative-educational-services-2022-128.pdfShareholder Resolution on Compensation of Coca Cola CEOs
Shareholders request that Coca Cola consider salaries of all Company employees when setting target amounts for CEO compensation.
https://www.osc.ny.gov/files/press/pdf/coca-cola-company-compensation-resolution.pdfDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… Thomas P. DiNapoli today announced that an audit of the New York City Department of Education (DoE) found it did … not report hundreds of violent and disruptive incidents to the State Education Department (SED) as required under the Safe Schools Against Violence in Education (SAVE) Act. …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsDiNapoli: Monster Beverage Needs To Diversify Board
… the New York State Common Retirement Fund (Fund) has filed a shareholder proposal with Monster Beverage Corporation … and racial diversity on its board. The Fund's proposal is co-sponsored by the Connecticut Retirement Plans and Trust … was also filed last year, asks that the board describe what steps it has taken or will take to include women and …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-monster-beverage-needs-diversify-boardNYS Comptroller DiNapoli Supports Warren & Rosen Legislation to End Secrecy in Workplace Harassment Settlements
… and their investors in peril. As a major investor in companies from Wynn Resorts to News Corp., we've seen the damage that occurs when companies fail to stop such abhorrent behavior." …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-supports-warren-rosen-legislation-end-secrecy-workplace-harassmentEffectiveness of the Information Technology Transformation
… Purpose To determine how effective the IT Transformation process has been in ensuring that the … considerable risk that material information pertaining to the IT Transformation was withheld. Further, throughout the … Determine how effective the IT Transformation process has been in ensuring that …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationDiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… Unrestricted state aid for cities, towns and villages has remained flat or declined over the last decade, according … York State Comptroller Thomas P. DiNapoli. When adjusted for inflation, unrestricted aid to local governments has … Unrestricted state aid for cities towns and villages has remained flat or declined …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationChurchville-Chili Central School District – Procurement (2025M-18)
… with the District’s procurement policies or GML. As a result, officials cannot assure taxpayers the 12 CIP … with the Districts procurement policies or GML As a result officials cannot ensure taxpayers the 12 CIP contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18XII.6.E Making an Emergency Payment – XII. Expenditures
… to vendors when an emergency procurement exists and the vendor cannot be added using the Vendor Add process prior to payment. An emergency procurement … to vendors when an emergency procurement exists and the vendor cannot be added using the Vendor Add process prior to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… must also be corrected through the following process. In the event that funds have since lapsed, please see Chapter … Contract Expenditures . Process and Document Preparation: In the event that a Business Unit issues a payment against the wrong purchase order, and the funds in question are still active, the Business Unit must correct …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Report 2020-S-4) . About the … the Residential Emergency Services to Offer Home Repairs to the Elderly (RESTORE) program, which assists … funds within the required time frames to ensure emergency repairs were addressed promptly. We also found that, for the …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsPreferred Source Contracting (Follow-Up)
… Purpose To determine the extent of implementation of the five … State Finance Law (Law), grants “preferred source” status to Corcraft and not-for-profit organizations that serve and … disabled, and veterans. The intent of the Program is to advance social and economic opportunities for these …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followMount Vernon City School District – Procurement of Natural Gas (2019M-91)
Determine whether the Mount Vernon City School District (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of District taxpayers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-vernon-2019-91.pdfState Agencies Bulletin No. 1852
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages. This income is … Regulations. Agencies should have an established process in place requiring employees to substantiate their business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1852-procedures-reporting-taxable-value-personal-use-employer-provided