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Opinion 97-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … slab. You state that it has been argued that, because the building may be removed after it is constructed, it may be … installment purchase contracts for the financing of "capital improvements". This term was defined to include both …
https://www.osc.ny.gov/legal-opinions/opinion-97-10General Brown Central School District - Building Renovation Project (2019M-21)
… garage renovation project. District officials ensured that work was completed within the scope of the project. We reviewed 34 check disbursements totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mUnified Court System Bulletin No. UCS-201
… NYS Unified Court System (UCS) in Negotiating Units SY, SR, S9, DR, F8, 87, G9 and 86 who meet the eligibility … Payment for eligible employees in Negotiating Units SY, SR and 86. The Uniform Blazer Allowance Payment for eligible … Blazer Allowance Payment: Be in Negotiating Unit SY, SR, S9, DR, F8, 87, 86 or G9 (Uniform Blazer Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-201-december-2013-unified-court-system-ucs-uniform-and-equipmentTown of Crawford – Town Clerk (2021M-82)
Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/crawford-town-2021-82.pdfWalton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Management of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… that more than 1.4 million adults and 315,000 children are living with asthma. The COVID-19 pandemic had significant impacts on those living with chronic diseases such as asthma. According to the … populations, including low-income and minority families, living in homes and neighborhoods with a disproportionate …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followAvoca Central School District – Separation Payments (2015M-273)
… Central School District is located in the Towns of Avoca, Bath, Cohocton, Fremont, Howard, Prattsburgh and Wheeler in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Vendor File Advisory No. 7
… Subject : Changes to Supplier registration and forms and Supplier Self-Serve Portal … Section 4.A - Vendor Classification Guidance : The Office of the New York State Comptroller will be updating our policy … also be able to use the Portal to self-certify as a small business as defined in the 15-day prompt payment legislation …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesState Agencies Bulletin No. 300
… taxes based on the annual table. Advance Payment of Earned Income Credit In 2002, employees whose earned income is less than $29,201 may be eligible for the advance payment of the Earned Income Credit (EIC), with a maximum credit of $1,503. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… procedures or its manuals for cemeteries to reflect the latest laws and regulations. As such, it has limited …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followPractices Used by the Transit Adjudication Bureau to Collect Fines and Fees (Follow-Up) (2018-F-20)
To determine the extent of implementation of the 11 recommendations included in our initial report, Practices Used by the Transit Adjudication Bureau to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f20.pdfVillage of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… Purpose of Audit The purpose of our audit was to determine whether … 1, 2015 through April 13, 2017. Background The Village of New Paltz is located in the Town of New Paltz in Ulster County and has a …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Member & Retiree E-News Archive — 2025
… Retirement System member and retiree news. September 2025 Members How School Employees Earn NYSLRS Service Credit … Payments Get a Pension Income Verification Letter Online July 2025 Retirement Online Tools and Tips Look Up Your … Available in Retirement Online Tier 6 Member Contribution Rate Changes Retirees Retirement Online: The Fast, Convenient …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025Oversight and Enforcement of the Rechargeable Battery Law (2021-S-19) 180-Day Response
To determine whether the Department of Environmental Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s19-response.pdfState Agencies Bulletin No. 2295
… Purpose: The purpose of this bulletin is to notify agencies of the maximum contribution limits for … maximum amount for employees over age 50, their deferral election must be adjusted accordingly. For SUNY Agencies: … To start or change Flat Amount (for employees of the NYS Education Department, School for the Blind, and School …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaRenaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… and certain disbursements were made without knowing what was purchased or whether the disbursements were for … or delete data in the financial software and the CEO signs checks. The lack of adequate controls increases the … detection. Key Recommendations Ensure disbursements are reviewed, approved, adequately supported and for a School …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up) (2020-F-23)
To determine the extent of implementation of the five recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2016-S-41).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f23.pdfSubway Wait Assessment
… reported to the Metropolitan Transportation Authority (MTA) Board and customers are accurate and consistently … at a station beyond their scheduled wait time; Additional Train Time, the average time customers spend on board a train … with complete performance results. For example, WA for the E train shows that it was met about 72 percent of the time …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentDiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… the state’s fiscal year. For the three-month period ending Sept. 30, 2022, Fund investments returned an estimated -3.85%. “The recent volatility in the markets and concerns … of March 31, 2022, the end of the state fiscal year. As of Sept. 30, the Fund had 42.33% of its assets invested in …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… in five school districts were changed from failing to passing without proper documentation or supporting … lax policies could easily be manipulated and graduation rates, college placement and teacher performance could be … changes, 97 (50 percent) were changed from failing to passing, 36 (18 percent) increased a grade, 10 (5 percent) …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changes