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About Statement No. 68 – Governmental Accounting Standards Board
… Reporting for Pensions : Requires employers participating in state and local government pension plans to report their … share of the collective Net Pension Liability in their financial statements, as well as pension expense and … compensation package. The employer’s participation in a pension plan provided by a separate entity or pension …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68DiNapoli: Rochester Woman Pleads Guilty to Stealing $121,000 in Pension Checks Sent to Late Grandmother
… its members.” “Elona Roberts abused a system that is meant for dedicated public servants who spend long careers working for the people of their communities,” Doorley said. “I am pleased that the defendant is taking responsibility for this major theft from the taxpayers of the State of New …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-rochester-woman-pleads-guilty-stealing-121000-pension-checks-sent-late-grandmotherReporting Unclaimed Funds to New York State
… securities to the New York State Comptroller’s Office of Unclaimed Funds. Entities required to report and remit unclaimed funds include, for example, banks, insurance …
https://www.osc.ny.gov/unclaimed-funds/reportersDiNapoli: Women in New York Still Earn Far Less Than Men
… men in New York earned in 2023. Median earnings in 2023 for women working full-time, year-round in New York were $62,111 compared to $71,168 for men. Women’s median earnings as a share of men’s earnings … 2021 and remained lower than in 2015. “A pay disparity for women in the workforce persists in New York and across …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-women-new-york-still-earn-far-less-menArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… Recent Trends and Impact of COVID-19 February 2021 Watch a discussion of … and recreation employment declined by 66 percent from one year earlier, the largest decline among the City’s … jobs citywide. Three-fourths of all employment and nearly two-thirds of all employers in the sector were located in …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial … during this time by appropriating $400,000 in fund balance each year, but did not need to use these funds due to …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 2008-5
… village and a town on behalf of a fire protection district for the services of a village fire company: (1) there is no … the fire protection district; (3) the contract may provide for the town receiving fire protection to directly remit to … contract may provide, as a negotiated term or condition, for the setting aside of monies paid to the fire company to …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 88-78
… in the opinion. POLICE AND POLICE PROTECTION -- Contract for (additional protection by county to village); (additional … village) -- Financing (exemption of village from town tax for town police services) -- Police Chief (necessity for in village) -- Police Department (abolishment of in …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Alternate Contribution Stabilization Program
… portion of your future invoice payments until your reserve funds are depleted. Reserve funds will be applied toward your invoice up to the maximum … will notify you when you are able to use your reserve funds during the annual billing cycle. If you withdraw from …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programAdministrative Hearings
… an online tool that allows users to host or participate in video conferencing, online meetings, and screen sharing … benefit you seek by presenting evidence in support of your claim. A hearing record is made and will be provided to you … by: Email: Email the Hearing Administration Bureau. Mail: Hearing requests sent by regular mail will be …
https://www.osc.ny.gov/retirement/members/administrative-hearingsOpinion 2006-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … under or subject to the provisions of article 3 of the New York State Banking Law (General Municipal Law §10[1][d]; …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… reminding them that, by regulations, they must charge all patients the same price for the same service. As a result …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programUse of Electronic Benefit Cards at Prohibited Locations
… locations, and thereby comply with applicable federal and State laws. Our audit scope period covered March 1, 2014 … machines (ATMs) and point of sale terminals throughout the State. The federal Middle Class Tax Relief and Job Creation … OITS receives EBT transaction data directly from the EBT vendor (Xerox Corp.) and uploads the data into SFARS. …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … auditor was unaware of the district’s informal policy for securing price quotes for purchases under the competitive bidding thresholds. …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2DiNapoli: Local Communities Reducing Number of Homeless Veterans
… from 2011 to 2016. Due to federal funding uncertainty for programs that assist homeless veterans, some programs may … need support when they transition back into civilian life. For some veterans, it isn't an easy road, but we're turning a … states, California, Florida, New York and Texas, accounted for half of the homeless veterans in the nation, almost twice …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransSelected Programs to Assist Businesses in New York City
… “unlock economic potential and create economic security for all New Yorkers by connecting New Yorkers to good jobs, … Superstorm Sandy and educates businesses on how to prepare for potential future disasters. CAs and SBAs provide … briefly described below: ECSP allows businesses to qualify for reduced costs for energy provided to them by regulated …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityArea #1 – IT Policy – Information Technology Governance
… IT policies define the Board’s expectations for appropriate user behavior, describe the tools and … and privacy policy that aligns with the National Institute for Standards and Technology’s Framework for Improving Critical Infrastructure Cybersecurity. 3 Such …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyStreet Construction-Related Permits
… Objectives To determine whether the New York City Department of Transportation (DOT) ensures that all street construction permittees have … when the applicant can demonstrate that the work could not have been reasonably anticipated prior to the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsDiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… State Comptroller Thomas P. DiNapoli. The losses accounted for 41% of total private sector jobs lost in the city during … where jobs declined by 40% compared to an average of 13% for the other boroughs. While slow growth can be attributed … funding. The SBA was so overwhelmed with applicants for RRF awards, for example, that the money ran out quickly, …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicDiNapoli: Audit Finds State Falling Short in Helping People with Disabilities Find Work
… and other benefits because the state Office of Mental Health (OMH) failed to include key features in its web-based … because, according to OMH, it does not currently have access to the necessary data sources from other entities and …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-audit-finds-state-falling-short-helping-people-disabilities-find-work