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City of Yonkers – Budget Review (B23-6-5)
… operating budget. Includes $8.5 million for contractual settlements. Five of the City’s eight union collective … Does not include a specific appropriation for contractual settlements. Three of the District’s CBAs expired June 30, … payments and provide a financing source for tax certiorari settlements. Review the estimate for the City’s contractual …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5DiNapoli: Chipotle Needs to Address Concerns Over Racial Equity and Inclusion
… (Fund) to fellow Chipotle Mexican Grill Inc. shareholders in advance of the company’s annual meeting on May 18 seeking … have an independent review led by auditors with experience in rooting out discrimination. Failure to assess the risks … they would be conducting such audits. DiNapoli noted: In April 2020, the U.S. Court of Appeals allowed a collective …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-chipotle-needs-address-concerns-over-racial-equity-and-inclusionDiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms
… York has several agricultural products ranked in the top 3 nationwide, including beets, apples, maple syrup, cabbage … acres located in agricultural districts classified as solar electric generation facilities. While agriculture …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farmsCUNY Bulletin No. CU-414
… an exemption from the employer's share of social security tax on wages paid after March 18, 2010 to certain employees … of social security taxes and will update the employee Tax Balance Page as displayed below: Records for employees … than February 3, 2010. OSC will also update the employee Tax Balance Page to reflect the employer share of the social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-414-hiring-incentives-restore-employment-act-hire-actDiNapoli Urges Vote Against eXp's Proposed Move to Texas and All Directors
… to reincorporate eXp World Holdings Inc., the cloud-based real estate brokerage, from Delaware to Texas and against all … drugged and raped [other] agents at company-sponsored events.” The court noted that the lawsuit filed by …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-urges-vote-against-exps-proposed-move-texas-and-all-directorsState Agencies Bulletin No. 1276
… insurance deductions (life, auto, home, etc.), each vendor will determine the catch-up methodology which may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1276-impact-27-pay-periods-calendar-year-2013-nys-legislative-membersState Agencies Bulletin No. 827
… procedures to process the lump sum payment for Special Assignment to Duty Pay ( SAD ) for PEF employees. Affected … will be eligible for a lump sum payment for Special Assignment to Duty Pay. The Special Assignment to Duty lump sum payment is for employees whose …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/827-50000-retroactive-lump-sum-payment-special-assignment-duty-pay-sadFixed Income
The program has nine program partners who oversee the emerging managers on behalf of the Fund The partners source perform due diligence and recommend managers
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/fixed-incomeComptroller DiNapoli Releases State Audits
… (Follow-Up) (2014-F-18) An initial report issued in May 2013 determined OCFS officials were not effectively … achieved the 35 percent energy reduction goals set forth in Executive Order 111. In a follow-up, auditors determined that OCFS has implemented … An initial report issued in May 2013 determined OCFS officials were not effectively …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Opinion 2007-4
Whether a village may hold the proceeds of unneeded village real property sales to finance appropriations for annual ambulance services agreements
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2007-5
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Fund Transfers (referendum … Capital Reserve Fund (referendum requirements for transfer in counties) REFERENDUM -- Permissive (need for transfer of monies from capital reserve fund in county) GENERAL MUNICIPAL LAW § 6-c: With limited …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 89-5
… provides that a county clerk is entitled to a fee with respect to a notice of pendency, as follows: For filing or … or order continuing or cancelling same. As noted, with respect to a notice of pendency offered for filing in a …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 2002-14
… a village project to reconstruct a certain stream channel. After the project was completed, several village … a village project to reconstruct a certain stream channel …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the US HHS due to: Excessive cash … returned to the U.S. Treasury. In all such instances, the award is considered closed . This process should not be used … REGULAR PAYMENT VOUCHER To generate an electronic refund of federal funds to the U.S. HHS, it is necessary for …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsState Agencies Bulletin No. 1935
… instructions for submitting the Retroactive January 1, 2021 Salary Increases for Executive Law Section 169 … of the Executive Law Section 169 Retroactive January 1, 2021 Salary Increases. If an employee receives a payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… in order to sustain or extend the vehicle’s useful life. At SFS, PM includes annual and light service … and were properly disposed of at the end of their useful life. The audit found that Transit and MTA Bus did not always … may invalidate the warranty, have a shortened useful life, or be subject to more repairs, resulting in higher …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary emergency shelter to every eligible person who requests services. … to ensure the safety and security of all residents. Shelter providers can use their own security employees, …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersOversight of New York State Forest Tax Programs
… received tax exemptions under the 480 and 480a programs for the period January 2017 through December 2019 and … storage, forest products (e.g., timber), jobs, scenic beauty, and outdoor recreation opportunities. Of the 19 … Tax Law 480a – a tax incentive program (480a Program) for qualifying private forest landowners. Forest land …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsOversight of Juvenile Justice Facilities
… operates juvenile justice facilities for court-placed youth to ensure they meet State standards and regulations for … its Division of Juvenile Justice and Opportunities for Youth (DJJOY), is responsible for the operation and oversight … juvenile justice facilities that serve court-placed youth. The nine facilities include three secure facilities, …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… to August 2022. Background In the decade since Superstorm Sandy, weather predicting models have indicated that, with … restoration-resiliency projects stemming from Superstorm Sandy, which hit the New York City area in October 2012 … reviewed. Another project was initiated to prevent flood water from entering 14 fan plants; however, only 11 fan …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditions