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Opinion 90-57
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Corporation Law, §1402[e][1]; see also 1990 Opns St Comp No. 90-19, p 42), a service award program for the volunteer … in connection with the contract (see 1981 Opns St Comp No. 81-347, p 380; but cf . Volunteer Firefighters' Benefit …
https://www.osc.ny.gov/legal-opinions/opinion-90-57DiNapoli: Employment Recovery for New Yorkers with Disabilities Lags Nation
A new report released today by State Comptroller Thomas P DiNapoli finds that after a nationwide spike in unemployment New Yorkers with disabilities continue to face a higher unemployment rate than the national average for those with disabilities
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-employment-recovery-new-yorkers-disabilities-lags-nationSUNY Bulletin No. SU-256
… agency instructions for processing the April 2018 SUNY MC Discretionary Parity Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-256-april-2018-state-university-new-york-suny-management-andXII.9.H Audit Recoveries – XII. Expenditures
… Business Units for recovering moneys due and owing to the State from contractors. The State Comptroller has authority, as a function of his … an amount equal to any debt owed by the contractor to the State (see N.Y. Const. Article V, § 1; State Finance Law § … Business Units for recovering moneys due and owing to the State from contractors …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesVillage of Canastota - Board Oversight (2018M-256)
… with the State Comptroller’s Office (OSC) or the Board in a timely manner. Department of public works (DPW) … prepares and submits AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Town of Danby – Audit Follow-Up (2022M-8-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Danby’s (Town’s) progress, as of May 2025, in implementing our recommendations in the audit report … The purpose of our review was to assess the Town of Danbys Towns progress …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fDiNapoli: Special Education Providers Shortchanging Special Needs Children
… services in New York are predominantly provided by for-profit and not-for-profit private contractors rather than the … was no evidence that they worked for MDS; $198,888 in executive compensation that was improperly allocated to MDS; … from 3 to 21 years old, spent nearly $2 million on non-competitive contracts with companies that had ties to …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
Determine whether City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation payments and health insurance buyouts were accurate.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/yonkers-city-2024-36.pdfMonitoring of Select Programs (2020-S-47)
To determine if the New York State Office for the Aging’s policies and procedures for select programs are adequate to ensure Area Agencies on Aging are appropriately monitored and the older New York population is adequately served.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s47.pdfTown of Prattsville – Justice Court (2012M-243)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2011, to June 29, 2012. Background The Town of Prattsville is located in Greene County, and has a … Town of Prattsville Justice Court 2012M243 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Reporting Workers' Compensation Benefits – Legacy Reporting
… Workers’ compensation benefits can be paid to your employees … to us: All payments made directly to the member from workers’ compensation, with no salary paid by employer: Tier … and part payments made directly to the member from workers’ compensation: Tier 1 — Report salary paid by …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsMore About This Retirement Plan – New Career Plan
… These benefits are provided by Sections 375-h and 375-i of the New York State Retirement and Social Security Law … York State Legislature. PFRS members employed by the city of Yonkers who joined July 1, 2009 through January 8, 2010 … and Local Retirement System, headed by the Comptroller of the State of New York, administers these plans. Our main …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planState Agencies Bulletin No. 1911
… Purpose The purpose of this bulletin is to provide instructions for processing payments related to COVID-19 vaccine activities and to inform agencies of new Time Entry …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… they did not adequately monitor financial activity or close completed projects in a timely manner. As a result, … of which must be transferred to the debt service fund or reserve for debt. The remaining 30 completed projects had … because they either did not receive the expected financing or were over-expended. Key Recommendations Monitor each …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-2482025ABC State of New York General Obligation Bonds, March 2025
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-os.pdfBet on the Farm: Farmland Protection as a Strategy for Economic Growth and Renewal, October 2010
New York State's Farmland Protection Program was created in 1992 to preserve high quality working farmland and to reduce pressures on farm families to sell the
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-farmland-protection-2010.pdfDiNapoli: Queens Economy Takes Off
… rate, according to an economic report released today by New York State Comptroller Thomas P. DiNapoli. “The … unemployment rate according to an economic report released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-queens-economy-takes-offTown of Amenia – Leave Accruals (2013M-361)
… Purpose of Audit The purpose of our audit was to determine whether employees were receiving the amount of compensation and leave accruals approved by the Board for … The purpose of our audit was to determine whether employees were receiving the amount of compensation and leave accruals approved by the Board for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Overtime Compensation – Legacy Reporting
… or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety overtime … pay; Inconvenience pay; Location pay; and Straight pay for holidays. *Not all holiday premium pay is considered …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationOversight of Select High-Technology Projects
… and equipping of high-tech facilities for private companies. In some instances, the private companies then operate and maintain the facilities with lease … Findings ESD has provided millions of dollars to private companies in high-tech sectors with the ultimate goal of …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projects