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Compliance With Payment Card Industry Standards
… standards. Key Recommendations To Central Office: Develop strategies to enhance compliance with PCI DSS and improve …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsOversight of Industrial Hemp
… industrial hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol (THC) concentration … only 57 percent of growers in the Program and tested plant THC levels for only 58 percent of the growers during …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… the Department of Corrections and Community Supervision (DOCCS), 11 Office of Children and Family Services facilities, … and unusual incidents regarding various aspects of DOCCS facilities operations, it had not analyzed and tracked …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followTown of LaGrange – Selected Financial Activities (2013M-107)
… 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves approximately 15,700 residents. … two Justices; each Justice has a clerk to assist them. The Court received $146,479 of bail money and $903,837 in fines … it already owns to process and print payroll checks in house rather than using a contractor to process payroll. Town …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… trust of the Vernon Center Fire Department members and the public when he used his position to steal funds that were … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000NY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… necessary to adapt to the changing world. Those of us who are working to make the Paris Agreement a reality may take …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskEmpire BlueCross – Overpayments for Physician-Administered Drugs
… in a hospital, skilled nursing facility, or hospice are paid under the Empire Plan’s separate Prescription Drug …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… who break our laws accountable. The victims in this case are the people of New York who put their trust in the former …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsDiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… the fiscal year. “With the steady pace of economic growth and strong financial markets in 2024, the state’s tax … policy decisions at the federal level, such as tariffs and federal aid cuts, are currently causing economic … was primarily attributable to stronger withholding and quarterly estimated tax payments associated with the 2024 …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25Local Governments Should Improve Accessibility for New Yorkers
… improving physical accessibility to their facilities for people with disabilities, according to a report released … could be improved to prevent potential hardships for individuals with disabilities. “No one should face … are committed to ensuring access to services and programs for the millions of New Yorkers with disabilities and these …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersFormer West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… The former Deputy Clerk-Treasurer of the Village of West Carthage, Kaytlin Ennis, was … New York State Police Superintendent James. “This former treasurer allegedly took money from the village to support … working for West Carthage in October 2018 as Deputy Clerk-Treasurer and was appointed Treasurer in January 2021 after …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageFinancial Statements and Supplementary Information
… Annual Financial Report Financial Statements and Supplementary Information March 31, 2025 Financial … Statement Schedules of Employer Allocations and Pension Amounts 2024 Employer Allocations and Pension Amounts 2023 … Actuary — Summary of Valuation of Assets, Liabilities, and System Membership 2024 Report of the Actuary 2023 Report of …
https://www.osc.ny.gov/retirement/resources/financial-statements-and-supplementary-informationOpinion 89-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 89-4
… and stockholder) GENERAL MUNICIPAL LAW, §§801, 802(1)(a), (1)(g); LOCAL FINANCE LAW, §60.10: (1) A town supervisor … in a contract which is not prohibited under subdivision two of section 802 (General Municipal Law, §803[2]). The town … would otherwise be prohibited, provided that at least two other banks are unwilling or unable to purchase the notes …
https://www.osc.ny.gov/legal-opinions/opinion-89-4State Agencies Bulletin No. 1184
… the various tiers, employees should not be impacted by the DRL, as long as there is no other reduction in days worked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… Ethnicity Race / Ethnicity Sector Workers All NYC Workers White 56% 35% Hispanic or Latino 17% 27% Black or African … Workforce by Demographic Group Establishments Immigrant White Hispanic or Latino Black or African American Asian …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Opinion 2002-5
… that there may be paid into a capital reserve fund, "[s]uch an amount as may be provided therefor by budgetary … a period of probable usefulness of twenty years for a new recreational area of not less than 50 acres or an …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 91-9
… items were legal and further stated as follows: Such items are indispensable in the practical carrying on of the affairs … annual estimate, we note that cities of the second class are subject to the SCCL until it or a provision thereof "is … the comptroller and the president of the common council) are elected officers, unless otherwise provided by State or …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Opinion 91-7
… rescue and first aid squad composed of firefighters who are members of the village fire department, the governing … department and the emergency rescue and first aid squad are required before the village may enter into any such … Health Law. In the two former instances, the contracts are subject to the provisions of General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 91-55
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … Revenues" (depreciation not deducted from gross revenues to calculate) GENERAL MUNICIPAL LAW, §6-k; LOCAL FINANCE LAW, … §123.00; STATE CONSTITUTION, ART VIII, 5(C): Depreciation is not a "cost of operation, maintenance and repairs" to be …
https://www.osc.ny.gov/legal-opinions/opinion-91-55