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DiNapoli & NYC Make it Easier to Save for College
… Plan has eliminated the $25 minimum contribution required to open an account in an effort to make the important college … attend college. We're grateful to New York City and to NYC Kids RISE for their efforts to increase college attendance … is great news for children and families. As the first in my family to go to college, I understand the obstacles on the …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeState Agencies Bulletin No. 1837.3
… Criteria for additional information. Background In response to the COVID-19 health crisis, the United States … total of $10,000.00 for the 10 week period. Important: List of earnings codes that should be included when … Pay Earnings Codes – Overpayment Recovery). Attached is a list of earnings codes that should be included when …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveHiring Public Retirees – When Employees Retire
… (RSSL) Under Section 212, there is a calendar-year limit on a service retiree’s earnings from public employment. The … before retirement and the pension was based, in part, on that salary and/or service. Earnings from work for a … a waiver, you must prepare a detailed recruitment plan and show either that: There is an urgent need as the result of an …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesJamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… for processing and reviewing rebates and credits. Ensure all rebates and credits have appropriate documentation and …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Town of Tully – Justice Court Operations (2021M-10)
… our fieldwork, the Court upgraded its software system to better track receipts. The Town Board (Board) did not … Court’s records or retain an independent public accountant to perform the audit. Town officials agreed with our recommendation and indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… ensured officials did not have prohibited interests in District contracts. Determine whether claims were for … required by law. A Commissioner had a prohibited interest in the contracts between the District and his snow plowing … Board ensured officials did not have prohibited interests in District contracts and whether claims were for appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Albany Community Charter School - Resident Tuition Billing (2019M-138)
… complete report - pdf] Audit Objective Determine whether School officials completely and accurately billed resident school districts. Key Findings Officials did not obtain …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… and deposited timely and intact (in the same amount and form as received). Key Findings Town officials did not … and deposited timely and intact in the same amount and form as received …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Opinion 91-45
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements … may only make repairs and improvements to town highways in the manner provided in the superintendent's agreement with the town board. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 88-18
… among the town and certain villages in the town for the period October 1, 1986 through March 31, 1987. The … within a town is to receive a share of the mortgage tax money allocated to the town. That share is based upon the … section 3-334 did not fix any other date as controlling for that purpose. Upon reexamining the views expressed in 23 …
https://www.osc.ny.gov/legal-opinions/opinion-88-18State Comptroller DiNapoli Releases Municipal & School Audits
… Review (Rockland County) Auditors identified a number of issues with revenues and expenditures. They found the … in 2023-24 and unassigned fund balance as a percentage of the ensuing year’s appropriations increasing from 1.7% in … adopted inadequate policies and procedures that did not address segregation of duties to safeguarding collections. …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… determined the district could have saved $3,800 if it had purchased propane at state contract prices. Auditors … policy. Town of Patterson – Information Technology (IT) (Putnam County) The board did not adopt adequate IT policies or a disaster recovery plan. Auditors found town …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Wall Street Bonuses Edge Up in 2014
… The average bonus paid in New York City's security industry rose by 2 percent to $172,860 in 2014, according to an estimate released today by New York … Even though the industry was slightly less profitable in 2014, it added 2,300 jobs in New York City , the first …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014New York City Agency Services Monitoring Tool
… for its residents, workers and prospective visitors. In New York City, the demand for services is especially high, being the most populous municipality in the country by far with more than eight million residents. … including for programs funded with one-time aid . In September 2023 , OSC highlighted where the City does and …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolNew York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… A year after the first case of COVID-19 was reported in New York State, the economic disruption caused by the … claiming unemployment insurance (UI) benefits. As shown in the top line of the graph below, the figure remains … before the pandemic hit New York, for weeks ending in late February and early March 2020, statewide UI claims …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021Model Code of Ethics for Local Governments - Frequently Asked Questions
… ("Model Code"”) be adopted by municipalities within New York State? No. The Model Code is intended to be a guide for …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsCity of Long Beach – Budget Review (B17-7-9)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are … or resolve recommendations from our budget review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Arlington Fire District – Station Number 5 Renovation (2022M-54)
… Arlington Station 5 and appropriately disclosed interests in leasehold agreements. Key Findings Members of the Board did not use competitive methods to renovate leased … officials: Approved a lease agreement, which included the District providing $248,000 in additional rent to fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… complete report - pdf] Audit Objective Determine whether Town officials adequately safeguarded Highway Department (Department) assets. Determine whether Town officials used a competitive process to procure highway … services and complied with statutes related to conflicts of interest. Key Findings The Highway Superintendent did not …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Village of Islandia – Procurement (2021M-203)
… Determine whether Village of Islandia (Village) officials used a competitive process to procure goods and services. Key … Revise the procurement policy to provide a detailed method for procuring professional services. Ensure that officials … … Determine whether Village of Islandia Village officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203