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Opinion 91-24
… or individuals outside the district (1971 Opns St Comp No. 71-358, unreported; 10 Opns St Comp, 1954, p 52; 4 Opns St Comp, 1948, p 83). The … maintenance costs incurred by the district (County Law, §§266, 267, 270, 271; see also Y.M.C.A. v Rochester Pure Waters …
https://www.osc.ny.gov/legal-opinions/opinion-91-24V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… detail. The Fund ChartField is five numeric characters in length. ChartField attributes have been assigned to Funds to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingPublic-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… associated with forming those partnerships, according to a report released today by State Comptroller Thomas P. … the next 20 years,” DiNapoli said. “The big question is, how are we going to pay for that? Public-private partnerships are a good …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedNYS Comptroller DiNapoli: SEC Upholds Shareholders' Right to Seek Racial Equity Audit
… more than just talking the talk when it comes to taking a stand against systemic racism. An independent examination of …
https://www.osc.ny.gov/press/releases/2021/04/nys-comptroller-dinapoli-sec-upholds-shareholders-right-seek-racial-equity-auditOrdinary Death Benefit
… and the New York State Teachers' Retirement System (TRS) is in service to the full retirement age. Memo Bill Text … NYSLRS and the New York State Teachers Retirement System TRS is in service to the full retirement age …
https://www.osc.ny.gov/legislation/ordinary-death-benefitCompliance With Executive Order 95 (Open Data)
… Conservation (DEC) is complying with Executive Order 95 (EO 95), including providing, in a timely manner, … responsible for managing water, land, and air pollution in order to enhance the health, safety, and welfare of the … the requirements of EO 95; however, certain aspects of the order have not been fully addressed. DEC was not in …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-executive-order-95-open-dataChurchville-Chili Central School District – Procurement (2025M-18)
… reviewed the contracts to ensure the District was permitted to award the contracts pursuant to the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18DiNapoli: Lack of Oversight Delayed Access to Emergency Home Repairs for Elderly New Yorkers
… program contributed to delays in urgent home repairs for seniors. The audit found the agency needs to do more to … program. “The RESTORE program has been a vital resource for seniors across our state whose homes may be at risk if … program contributed to delays in urgent home repairs for seniors …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-lack-oversight-delayed-access-emergency-home-repairs-elderly-new-yorkersDiNapoli Announces $2B Strategic Partnership With Goldman Sachs Asset Management For Global Equity Investments
… Fund) has created a $2 billion strategic partnership with Goldman Sachs Asset Management (GSAM) to invest in a diverse … global co-heads of the Investment Management Division at Goldman Sachs. “We are excited to provide customized access … Fund has created a $2 billion strategic partnership with Goldman Sachs Asset Management to invest in a diverse group …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-2b-strategic-partnership-goldman-sachs-asset-management-global-equity-investmentsNYS Comptroller DiNapoli Prohibits New Russian Investments and Directs Investment Review
… unlawful invasion of Ukraine has led to unprecedented sanctions against Russian companies and individuals,” DiNapoli said. “While American sanctions already prohibit investments in many Russian … Putin’s unhinged, tyrannical foreign policy, leading to sanctions that have significantly hobbled Russia’s already …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-prohibits-new-russian-investments-and-directs-investment-reviewBirch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) … Day Care, and Universal Pre-Kindergarten (UPK) programs; a Training Institute; Day Rehabilitation and Residential …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 816
… Office of Parks, Recreation and Historic Preservation State University of New York Department of Correctional … the 2003-2005 Arbitration Award/Agreement between New York State and Council 82 Security Supervisors Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/816-new-query-identifying-employees-bargaining-units-61-and-91-eligible-preState Agencies Bulletin No. 2169
… of a new program that will automatically update the Form 8233 information on the Employee Tax Data page when the form is no longer valid, to ensure employees with expired … of a new program that will automatically update the Form 8233 information on the Employee Tax Data page when the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatySUNY Bulletin No. SU-382
… agencies of a program that will automatically update the Form 8233 information on the Employee Tax Data page when the Form is no longer valid, to ensure employees with expired … withholding exemption. To notify the withholding agent, Form 8233 should be accurately and timely completed, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-taxApplying for Benefits – Special 20- and 25-Year Plans
… Retirement System benefits, you must file the appropriate application with the Office of the State Comptroller in a … it must be submitted electronically through Retirement Online , or in the case of a paper application, received by … or send your question using our secure contact form . Service Retirement Benefits You must apply for a service …
https://www.osc.ny.gov/retirement/publications/1517/applying-benefitsVillage of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… 26 of 36 sports leagues were not maintained. The former Director awarded scholarships (i.e., waived registration … any guidelines, Board oversight or approval. The former Director inappropriately used Village bank accounts for … As a result of our audit and investigation, the former Director was arrested and pleaded guilty in December 2022 to …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Warsaw Fire Department Internal Controls Over Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… the County Treasurer and County Clerk properly performed bank reconciliations for the period January 1, 2016 through … to 2016. The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), … The Treasurer did not properly reconcile the general fund bank account resulting in an unaccounted for balance $36,091. …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Campbell-Savona Central School District – Budget Review (B2-13-12)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Campbell-Savona Central School District, located in Steuben County, issued debt totaling $3,250,000 to … appear reasonable. This tentative budget, as well as those from the last five years, is likely to produce an operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Clarence Public Library – Audit of Claims (2016M-355)
… written claims audit policy. The Board President pre-signs blank checks and does not review the claims for which checks …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355