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Opinion 2000-16
… social group in society consisting [especially] of a man and woman and their offspring" (The American Heritage …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Opinion 89-17
… the opinion. SCHOOL DISTRICTS -- Reserve Fund (authority to establish fund to pay tax certiorari claims) REAL PROPERTY TAXES AND … -- Certiorari Proceedings (authority for school district to establish reserve fund to pay certiorari claims) EDUCATION …
https://www.osc.ny.gov/legal-opinions/opinion-89-17State Agencies Bulletin No. 1579
… Purpose To inform agencies of the change in the New York City withholding tax rates. Affected Employees Employees who are residents of the City of New York Background Recent legislation on New York City … To inform agencies of the change in the New York City withholding tax rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeCUNY Bulletin No. CU-329
… the procedures to process nonresident alien scholarships in PayServ. Affected Employees CUNY nonresident alien … income tax treaty rate for nonresident aliens temporarily in the United States on “F,” “J,” “M” or “Q” visas. In order to report this income separately, OSC has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsState Agencies Bulletin No. 332
… or run queries Effective Date 08/19/2002 Parent Tables with the Added Tables in QRY1 Users must have access to the … the query table, information available and the field names Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/332-query-access-additional-tablesPiseco Common School District – Authorized Investments (2023M-172)
… not invest in accordance with statutory requirements. As a result, District investments were at an increased risk of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… Determine whether Town officials have adequate controls in the Highway Department to safeguard assets. Determine whether … in potential overpayments of $4,500. Key Recommendations The Superintendent should: Maintain an inventory list for non-insurable assets, report to the Board when assets are sold and ensure all scrap metal is …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Coeymans Hollow Fire District – Board Oversight (2021M-211)
… (Board) ensured it had an adequate service contract in place, annual financial reports were filed in a timely manner and disbursements were supported and … Hollow Volunteer Fire Corporation (Company) was adequate in addressing what periodic financial reports the Company had …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211XII.8 Overview – XII. Expenditures
… approves a voucher. The voucher is routed to the Office of the State Comptroller (OSC) for audit. The OSC approves … Department generates payment to the vendor in the form of a check, Automated Clearing House payment, or wire transfer. Sections A and B will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewLicensing and Monitoring of Proprietary Schools (Follow-Up)
… monitoring schools and utilizing its database to look for warning flags of future closings. Overall, we found …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followCUNY Bulletin No. CU-632
… automatic processing of the December 2018 minimum wage increases for hourly employees in the titles of College … U1 Student Aide title. Effective Date(s) The minimum wage increases for eligible hourly employees will be processed … automatic processing of the December 2018 minimum wage increases for hourly employees in the titles of College …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-632-minimum-wage-increases-certain-hourly-city-university-newEnvironmental, Social & Governance Principles and Proxy Voting Guidelines
The New York State Common Retirement Fund votes by proxy on each proposal at annual meetings and special meetings of U.S. portfolio companies, as well as selected international companies.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2022.pdfThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual (2019-S-57)
To determine whether the costs submitted by The Kelberman Center, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s57.pdfBorrowing for College, May 2009
Over the past five years, the average cost of a college education has grown by over 30 percent, more than twice as fast as the inflation rate during this period
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-borrowing-college-2009.pdfOpinion 90-55
… department remains obligated to pay benefits in accordance with General Municipal Law, §207-c to police officers injured … municipalities to apply for an accidental disability retirement, a retirement for disability incurred in … or modify the rights of disabled firefighters whose jobs are eliminated subsequent to the occurrence of their …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Criminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… to adequately safeguard patients through requests for required criminal history background checks when hiring unlicensed persons in direct care positions. The … determination letters were not completed timely and, as a result, the individuals could have been allowed to work for …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followState Comptroller DiNapoli Releases Municipal & School Audits
… statements, as required. Greenville Fire District – Investment Program (Orange County) District officials developed a comprehensive investment program but did not effectively manage the … Had officials considered other legally permissible investment options, the district may have earned an …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Canal Corp. Must Address Gaps
… significant number of critical structures along the system’s 524 miles of waterways, according to an audit released … largely concur with our recommendations.” The Canal Corp., a subsidiary of the New York State Thruway Authority, … condition, and the corporation has established inspection requirements and frequency standards, including in-depth …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsXI.6.B Quick Contracting – Construction – XI. Procurement and Contract Management
… processed by OSC in three business days or less. Guidance on requirements for Quick Contracting for non-construction … responsive and responsible bidder from at least three bids or, where two bids were received, the award was made to the low bidder that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6b-quick-contracting-constructionDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… an Arizona address, a treadmill mat, a cooking apron, and toys) totaling $2,512 and restaurant payments totaling …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchell