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DiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… not always keep records of those assets; and often failed to safeguard them from theft or damage. As a result, nearly … purchased or leased during the audit period were subject to potential theft, loss or misuse, according to a report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentMidway Fire District – Claims Auditing (2025M-143)
… (Board) properly audit claims? Audit Period January 1, 2024 – August 31, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0Comptroller DiNapoli and State Fiscal Officers Urge Federal Administration to Curb Harmful Immigration Enforcement Actions
… Fiona Ma, California State Treasurer Zach B. Conine, Nevada State Treasurer Malia Cohen, California State …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-state-fiscal-officers-urge-federal-administration-curb-harmful-immigrationDiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… The state’s Thruway Authority (Thruway) generally bills … an audit by New York State Comptroller Thomas P. DiNapoli. The audit identified some exceptions and recommended better monitoring and corrective actions. “The Thruway Authority has come a long way since it first …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsClaim Submitted—What’s Next?
… your claim. If the email: Includes an attached claim form, complete the form and provide any documents listed. See Required … updates via text message. Request for New Email/Claim Form You can request a new email/claim form online through …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-submitted-whats-nextNew York State Comptroller DiNapoli, CalPERS CEO Marcie Frost and NYC Comptroller Mark Levine Raise Alarm on Reports of Proposed SpaceX IPO Governance
… Marcie Frost and New York City Comptroller Mark Levine, in a joint letter to SpaceX executives , raise objections to the … beneficiaries. The letter follows press reports detailing a novel and extreme governance structure within SpaceX’s … the fundamental rights that protect shareholders to be upheld by SpaceX management,” DiNapoli said. The full text …
https://www.osc.ny.gov/press/releases/2026/05/new-york-state-comptroller-dinapoli-calpers-ceo-marcie-frost-and-nyc-comptroller-mark-levine-raiseVillage of Rhinebeck – Claims Auditing (2025M-147)
… 543 claims totaling $430,129 which included 124 credit card transactions totaling $15,517 and determined that the … $351,321. Specifically, the Board approved: 130 non-credit card claims totaling $264,582 and one credit card transaction totaling $1,406 without obtaining quotes in …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Death Benefits
… or beneficiaries. Your beneficiary information is listed in your Retirement Online account and on your Member … call 866-805-0990 and press 3 then 1. We’ll also need a certified death certificate. After we receive the death …
https://www.osc.ny.gov/retirement/members/death-benefitsOpinion 91-14
… -- Procedures (necessity for referendum) -- Refuse and Garbage (town refuse and garbage district collecting refuse for village) … to cooperation agreement for refuse collection) REFUSE AND GARBAGE -- Collection of (for village by town refuse and … General Municipal Law a town board on behalf of a garbage and refuse collection district may contract with villages …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 90-30
… SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage where the county … department of social services is not liable for any such fee. This is in reply to your letter concerning fees for … is delivered to the mortgagor. You ask whether a recording fee is due the county clerk when the satisfaction is offered …
https://www.osc.ny.gov/legal-opinions/opinion-90-30What is a Defined Benefit Plan?
… Defined benefit plans provide several advantages over the 401(k)-style plans offered by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planOversight of Language Access Services
… Queens (see Exhibits A and B). Language Access Services (LAS) are pivotal to DOHMH’s work because hundreds of … Affairs, is responsible for creating and disseminating LAS resources to all public-facing DOHMH programs, training staff, and evaluating LAS. DOHMH uses over-the-phone, video-remote, in-person, and …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-servicesUnified Court System Bulletin No. UCS-341
… Chief Administrative Judge $225,000 $248,200 DCAJ (NYC) $222,200 $245,100 DCAJ (outside NYC) $222,200 $245,100 AJ (in NYC; Judicial District; County) $218,500 $241,000 Supreme …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… the vehicle. If either of these cannot be identified, the image is “rejected.” NYCSC labels rejected images with codes … Key Recommendations Improve NYCSC access to the complete image files to decrease leakage. Periodically review and monitor the rejected image review process to ensure staff is accurately …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsNon-Revenue Service Vehicles and On-Rail Equipment
… Objectives To determine whether the Metropolitan Transportation … and maintains an accurate inventory of parts required to repair the on-rail equipment. This audit covered the period from January 2018 to April 2022. Background The MTA is responsible for … To determine whether the Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentOversight of the Pesticide Reporting Law
… efforts to implement an in-house database and web-based portal through April 24, 2018. Background The Department’s …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawComptroller DiNapoli Releases School District Audits
… when the superintendent signs the certification form he does not date the signature; thus there is no way to … when procuring professional services, including what documentation should be maintained to support decisions. … District – Leave Records (Nassau County) Although leave accrual balances were accurate, the employees had sufficient …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsHow to Search & Claim Property
… resident of New York, you may have lost money waiting to be claimed. All claims can be filed online within minutes, … days. We will contact you if any documentation is needed to prove your claim. To prevent fraud, we cannot tell you the value of the funds … resident of New York you may have lost money waiting to be claimed …
https://www.osc.ny.gov/unclaimed-funds/claimants/how-search-claim-propertyOpinion 88-40
… that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION - Municipal Funds (allocation of moneys held for joint … VILLAGES -- Fiscal Year (change in fiscal years) GENERAL MUNICIPAL LAW, §119-o(2)(a), (c),(h): (1) The respective …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 96-19
… of building for use as town hall and fire station) MUNICIPAL COOPERATION -- Capital Improvements (joint … of building for use as town hall and fire station) GENERAL MUNICIPAL LAW, §119-o; TOWN LAW, §§64(2), 81(1)(c), 176(14), … a fire district located therein may, pursuant to General Municipal Law, article 5-G, enter into a municipal …
https://www.osc.ny.gov/legal-opinions/opinion-96-19