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Opinion 88-78
… Village Law, §8-800, including those with respect to the appointment of a chief and notification to the Division of …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Alternate Contribution Stabilization Program
… original Contribution Stabilization Program (CSP) enacted in 2010. Like the original program, the Alternate … rate system. Once an employer elects to participate in the Alternate Program, their contributions are based on … rate system regardless of whether they choose to amortize in any year. The program limits the increases or decreases in …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programOpinion 2006-4
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … issued by a qualifying federal home loan bank. This is in response to your inquiry regarding the use of a letter of … Municipal Law §§10 and 11, all deposits and investments in excess of the amount insured under provisions of the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … sentence represents the first time a public official in New York surrendered her pension as a penalty for corruption … which included the renovation of a church into the new town hall and food pantry. The board did not develop or …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… School District – Lead Testing and Reporting (S9-25-14) (Franklin County/St. Lawrence County) District officials … exceeded the lead action level. Auditors determined that 14 of these 22 outlets (64%) with actionable lead levels were …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Administrative Hearings
… inclement weather that prevents all reasonable travel. It does not include any event that can be prevented or mitigated … not already used two adjournments, and You were unable to make a timely request. NYSLRS will not grant a third …
https://www.osc.ny.gov/retirement/members/administrative-hearingsPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… and school district employees, and their dependents. In 2017, NYSHIP cost the State, other government employers, … by United. Members also pay a nominal copayment to the in-network provider. Empire Plan members may also choose to … higher than reimbursements for the same services provided in-network. Also, when Empire Plan members elect to use an …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programComptroller DiNapoli Releases School District Audits
… distributing paychecks and processing direct deposits for employees’ pay. Buffalo United Charter School – Financial … approved by a previous board in 2011. NHA is responsible for the general management and control of the school’s … addition, officials have not developed formal procedures for seeking competition when procuring professional services, …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsSelected Programs to Assist Businesses in New York City
… Objectives To determine whether the New York City Department of Small Business Services provided available services under … Small Business Services’ (SBS) mission is to help “unlock economic potential and create economic security for all New …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityArea #1 – IT Policy – Information Technology Governance
… dictate the content and number of policies necessary. A small entity with uncomplicated, modest computing resources … notification be given to certain individuals when there is a breach of the security of the system as it relates to … online banking activities. The policy should identify what online banking activities are allowed; who is authorized …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyStreet Construction-Related Permits
To determine whether the New York City Department of Transportation DOT ensures that all street construction permittees have complied with the application requirements and permit conditions including completing the project by the scheduled permit expiration date We also determined whether DOT
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
… New York City’s restaurant, retail and recreation (RRR) sectors … for example, that the money ran out quickly, leaving many restaurants across the nation unfunded. In New York state, …
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
… March 2021 was 11.3%. The New York State Employment First Commission, established by executive order and comprised of … system, failed to fully address a range of aspects of the commission report’s recommendations to inform people of their … benefits such as nutrition and housing assistance. The commission report had suggested implementing a specific …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-audit-finds-state-falling-short-helping-people-disabilities-find-workState Comptroller DiNapoli Releases Audits
… Program (HCV) and the Section 8 Performance-Based Contract Administration Program across the state. HCV provides rental … as a temporary agency to coordinate and direct statewide administration of the federal funds used for recovery and …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsStreet Construction-Related Permits (Follow-Up)
… the Permit Office. Once the permittee is registered, they can apply for a permit to do work and pay the permit fees. A … review an application for a street opening permit only when the applicant can demonstrate that the work could not … street construction projects. The objective of our follow-up was to assess the extent of implementation, as of March 6, …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followNew York State Employees and Federal Funding – Federal Funding and New York
… including state taxes, fees and federal funding. The New York State Division of the Budget (DOB) projects 189,700 Full … maintenance and operations activities. Federal funds for Office for the Aging (SOFA) staffing primarily supports the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingState Comptroller DiNapoli Releases Audits
… facilitated enrollment, contrary to the intent of a policy change that was initiated from the Governor's Medicaid … annual savings that should occur as a result of the policy change. For fiscal year 2014-15, auditors estimate DOH paid …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… . Caledonia-Mumford Central School District – Online Banking (Genesee County) Although the district’s policy indicates that it has a written online banking agreement with its bank, district officials told us … the bank. They also did not adequately segregate online banking duties and did not dedicate a separate computer for …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Local Sales Tax Collection Growth Highest Since 2013
Local sales tax collection growth accelerated in 2017 according to a report released today by State Comptroller Thomas P DiNapoli Collections across the state grew by $620 million or 39 percent from the previous year marking the highest yearoveryear growth since 2013
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-local-sales-tax-collection-growth-highest-2013Oversight of School Fire Safety Compliance
… Develop a risk-based approach for verifying, by site visit or other means, whether information provided in …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-compliance