Search
York Central School District – Financial Management (2022M-96)
… is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… provided adequate approval and oversight of the revolving loan program. Key Findings Corporation officials did not … provide adequate approval and oversight of the revolving loan program: Six of the 11 loans reviewed were approved and paid but lacked required documentation of a commercial loan denial letter. The Director did not adequately follow up …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… exceeding the conditions of the contract, including pricey rooms at the Carlyle Hotel and a “team dinner” that included … exceeding the conditions of the contract including pricey rooms at the Carlyle Hotel and a team dinner that included …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsOpinion 2000-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to be filed with the State Comptroller a certified copy of each determination or order establishing or extending a … a resolution approving the establishment or extension of a town special district under Town Law is required to be …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Response Planning for Unexpected Events
… Objectives To determine whether the Metropolitan Transportation … Metro-North Railroad (Metro-North) has plans or procedures to address unexpected or unplanned events and whether those … To determine whether it has plans or procedures to address …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsState Agencies Bulletin No. 2350
… instructions for processing the 2025 CSEA ASU Work-Related Clothing Allowance for employees in the Racing Inspector title. Affected Employees: All … memorandum dated 06/05/2025 provides for a Work-Related Clothing Allowance. Effective Dates: The 2025 CSEA ASU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2350-2025-work-related-clothing-allowance-asu-employees-title-racingControls Over Capital Improvements at City-Owned Homeless Shelters
… based on safety, stability of the infrastructure, and cosmetic nature of renovations. Once a capital project is …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersDiNapoli: State Tax Receipts Exceeded Updated Projections in First Quarter
… year through the quarter ending in June 2022, according to the monthly State Cash Report released by New York State … are showing signs of weakness. My office will continue to closely monitor economic conditions and what it means … in 2022 on collections from returns in April and May. Year-to-date consumption and use tax collections totaled $5.4 …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-tax-receipts-exceeded-updated-projections-first-quarterState Contract and Payment Actions in March
… Correctional Facility in Westchester County. Department of Health $48.8 million with Magellan Medicaid Administration … to Beacon Health Options Inc. for benefit services for the Mental Health & Substance Abuse Program of the Empire Plan. … to Cuti Hecker Wang LLP for legal services. Office of Mental Health $1.6 million to support the COVID-19 pandemic …
https://www.osc.ny.gov/press/releases/2022/04/state-contract-and-payment-actions-marchOpinion 98-20
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties (establishment of … Whether a board of fire commissioners in its discretion may provide that … newlyappointed members not be immediately assigned to the fire police squad …
https://www.osc.ny.gov/legal-opinions/opinion-98-20DiNapoli Announces $2B Strategic Partnership With Goldman Sachs Asset Management For Global Equity Investments
… State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund (CRF or the Fund) has created a $2 billion strategic partnership with … strategies viewed as having strong potential to enhance the Fund’s return. The partnership is the first of its kind …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-2b-strategic-partnership-goldman-sachs-asset-management-global-equity-investmentsTioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… Determine whether the Board of Directors and Executive Administrator Administrator properly approved and monitored …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalPersonal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds (refunds) … Tax Relief and Property Tax Relief, collectively referred to as credits) processed by the Department during the period … examination period, the Department approved and submitted to our Office nearly 7.7 million refunds for payment totaling …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxOpinion 90-14
… . . . . (emphasis added) (141 AD2d at 652, 529 NYS2d at 549). The Court further stated: The petitioner is not … (emphasis added) (141 AD2d at 652-653, 529 NYS2d at 549) Thus, a petitioner is not estopped from recovering a …
https://www.osc.ny.gov/legal-opinions/opinion-90-14Opinion 89-42
… of the village, under the "Treasury Direct" program. This is in reply to your letter concerning the investment of … (Committee on Uniform Security Identification Procedures) number of the bills, as well as pertinent transaction data … Section 357.21 of the regulations contains provisions for registration of securities and provides, that, except in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-42DiNapoli: With 2 Million People Fishing and Hunting in the State, New York Ranks Third Nationwide
… Fishing and hunting bring a stream of cash to New York’s economy, generating the second-highest … programs.” Nearly two million people fish, hunt or trap in New York, ranking the state third nationwide, DiNapoli’s report found. In several New York counties, the number of resident licenses sold …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-2-million-people-fishing-and-hunting-state-new-york-ranks-third-nationwideOpinion 2007-6
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to one-time payment made to next … Whether the police chief would be entitled to a monetary payment in the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Lease Classification Changes as Required by GASB Statement No. 87
This bulletin explains the GASB’s new definition of a lease (including outlining the types of leases that are excluded by this new standard) and an explanation of what a lease term is per Statement 87.
https://www.osc.ny.gov/files/local-government/publications/pdf/lease-classification-changes-required-by-gasb-statement-87.pdfTermination Request - Employer Contribution Stabilization Program or Alternate Program
The termination request form is used to terminate participation in the Contribution Stabilization Program (Chapter 57, Laws of 2010), or the Alternate Program (Chapter 57, Laws of 2013), for payment of retirement contributions.
https://www.osc.ny.gov/files/retirement/employers/pdf/csp-termination-request.pdfDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… could not show that caseworkers contacted children in foster care within the first 30 days of their placement and lacked documentation proving children were placed in foster homes that met program certifications, according to an … frequent contact with children, their parents and their foster parents. While the demands on the agency are …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversight