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Opinion 95-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Tax Limit (withholding State aid as penalty for levy … Whether the provisions of section 54a of the State Finance Law authorize the State …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Independent Oversight: OSC's Contract Review Safeguards Public Funds
… Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending without a competitive process or the benefit of … an OSC review. These actions build on exclusions adopted in prior budgets that have significantly eroded the Comptroller’s vital role in independent review and approval of contracts. OSC’s …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsClimate Act Goals – Planning, Procurements, and Progress Tracking
… the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) … States. The Climate Act builds on the 2015 New York State Energy Plan and the Clean Energy Standard (CES) designed to fight climate change, … the Public Service Commission PSC and the New York State Energy Research and Development Authority NYSERDA adequately …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingOversight of the Nourish New York Program
… organizations (i.e., regional food banks, food pantries, soup kitchens, and community-based organizations that provide … dedicated to the program through six rounds of funding, with actual spending totaling $142,096,533. The program is … a contact for vendors, and verifying that purchases made with Nourish NY funds are products sourced from New York …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of … Industrial Hemp (Follow-Up) (2021-F-9) A report covering the period April 1, 2016, through May 31, 2019, found that while the department’s industrial hemp program had expanded …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… adequate internal controls to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs to ensure they meet grant requirements. The audit covered the period April 2017 through December 2022 … adequate internal controls to oversee and monitor the Governors Office of Storm Recoverys GOSR federally funded …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsState Comptroller DiNapoli Releases Audits
… agency administrative allocation costs. New York State Health Insurance Program (NYSHIP): Preventing Inappropriate … written standard operating procedures to guide staff on how to perform and document the required oversight reviews … documentation. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1893
… of overtime adjustments in PayServ, new Earnings Codes have been created. Effective Dates Effective immediately. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtimeService Diversions for Maintenance and Capital Projects
… 16, 2011. Background The LIRR is a constituent agency of the Metropolitan Transportation Authority (MTA), and … service between New York City and the suburban counties of Nassau and Suffolk. A "service diversion" takes place when LIRR must close all or a part of a track line for capital projects or maintenance. When …
https://www.osc.ny.gov/state-agencies/audits/2014/03/18/service-diversions-maintenance-and-capital-projectsOpinion 98 - 19
… would have been required to be subject to a supermajority vote (see Local Finance Law, §33.00), a mandatory or … for equipment, machinery or apparatus is "subject to such vote, referendum or such referendum and vote, as the case may be, in the same manner as provided for …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Lehman College – Controls Over Bank Accounts
… (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate … purposes and transactions. The audit covered Lehman’s bank accounts for the period of January 1, 2013 through … and has more than 12,000 students. Lehman maintains bank accounts for various purposes, such as tuition and fees. …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsOpinion 90-63
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Appropriations and Expenditures … MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of municipal service - dinner for volunteer … are also authorized to accept gifts, absolutely or "in trust", when such gifts will further a proper public …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Controls Over Tablet and Kiosk Usage by Incarcerated Individuals
… material; the ability to purchase Department-approved music, videos, e-books, and other media; and the opportunity … such as educational material, videos, e-books, music, and games. While the static and law library tablets …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsOversight of Shelter Placements
… New York City Department of Social Services (DSS), is the primary agency responsible for providing transitional housing … behavioral health assessment, as needed. The screening results are entered into DHS’ electronic case management … of clients in specialized shelters based on assessment results, diagnoses, and other factors. DHS does not fully …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsOperational Training and Medical Assessments of Train Crews
… agency that operates a single rapid transit line on Staten Island, which runs from the St. George Ferry … and Signals annually), intended to update the employees on current operating, communications, fire, and evacuation … Engineers are required to take Refresher Training courses on BOR biennially and RWP and Signals annually. The BOR …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0Valley Stream Central High School District – Capital Assets (2025M-16)
… corrective action. Appendix C includes our comments on issues raised in the District’s response letter. We … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16IX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… and Customer Contracts under their own agency PCBU Use the Commitment Control Module in SFS to budget for Federal … Grant Projects Split costs manually on source transactions against an award for Federal and State share if applicable, … Upon billing, these transactions will create temporary bills that will then get approved systematically by SFS, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesTown of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… Supervisor and four council members, is the legislative body responsible for managing Town operations. The Town … prepare bank reconciliations and accountability analyses on a monthly basis. Ensure that all moneys are deposited … passwords. Perform a thorough audit of the Court records on an annual basis. Evidence of an audit indicating the tests …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195State Agencies Bulletin No. 422.1
… Bulletin 422 Purpose The purpose of this Bulletin is to notify agencies of the procedures to be used when requesting a stop payment or reversal of a direct deposit transaction . Affected Employees Direct deposit … To notify agencies of the procedures and a new form AC 3197 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsWhat is a Defined Benefit Plan?
… minimum age and service requirements established by your retirement plan, you will receive a monthly pension payment … a preset formula and provide a specified payment amount at retirement. These plans are supported by contributions from … to your pension plan is the New York State Common Retirement Fund . Over the past 20 years, the Fund’s …
https://www.osc.ny.gov/retirement/members/defined-benefit-plan