Search
Opinion 91-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … before planning board represented by board member's personal attorney) ZONING AND PLANNING -- Planning Boards … by board member's personal attorney) GENERAL MUNICIPAL LAW, §§800(2),(3), 806, 809: When a planning board member's …
https://www.osc.ny.gov/legal-opinions/opinion-91-48New York State Financial Reporting
… Statements and Other Supplementary Information, along with 10 years of statistical data. 2025 Annual Comprehensive …
https://www.osc.ny.gov/reports/financeDiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… portfolio, including ExxonMobil Corp., AES Corp. and Duke Energy Corp. Letters were sent to: Phillips 66 Co. Xcel Energy Inc. Valero Energy Corp. Martin Marietta Materials … the assets of the New York State and Local Retirement System on behalf of more than one million state and local …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsContact Us
… can reach: Reports Processing Unit at [email protected] For electronic reporting assistance, FTP login, extension … Or call us at: 1-800-221-9311 (Monday through Friday, 8:00 am – 5:00 pm) Press 4 for information for reporters and … mobile and/or fax number you agree that we may correspond with you using these methods. Standard data fees and text …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usNew York’s Economy and Finances in the COVID-19 Era
… Yorkers’ average student loan balance rose by 3.9 percent from the previous year to $37,600 as of June 2020, according to newly available data from the Federal Reserve Bank of New York. That figure has … past due accounts that are late 90 days or more) decreased from 11.1 percent in 2019 to 7.4 percent in 2020, a drop of a …
https://www.osc.ny.gov/reports/covid-19-january-7-2021SUNY Bulletin No. SU-162
… Earnings Program to NBW for Bargaining Unit 08 positions with a BIW Pay Basis Code. All other attributes of the … on Job Data using the Action/Reason code of DTA CHG/Z12 with an effective date of July 9, 2009 and change the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-162-establishment-new-earnings-program-suny-employees-biweeklyColumbia County – Payroll (2014M-121)
… 2012 through October 3, 2013. Background Columbia County is located in eastern New York and has a population of approximately 63,000. The County is governed by a 23-member Board of Supervisors. Budgeted … attorneys for hours not worked. The County does not have comprehensive written policies and procedures over leave …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Greenville Central School District – Information Technology (2016M-221)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Greenville Central School District is located in the Town of Greenville in Greene County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Greenville Fire District - Fixed Assets (2019M-223)
… to safeguard fixed assets. The District’s inventory list did not contain identifiable information for each asset … could have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces of …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223DiNapoli: Fast Food Companies Agree to Stronger Supplier Oversight
… food companies Wendy’s and YUM! Brands, the parent company of Kentucky Fried Chicken, Pizza Hut and Taco Bell, have agreed to conduct assessments of human rights risks related to labor standards in their … assessments on their websites later this year. As a result of the agreements, DiNapoli has withdrawn his shareholder …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-fast-food-companies-agree-stronger-supplier-oversightForms and Templates
… on Tax Anticipation Notes to be Purchased [pdf] Model Custodial Agreement for Use with Collateral Pools [pdf] Model Code of Ethics for Local Governments [docx] Model Code of Ethics for Fire Districts [docx] Model RFP for …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesComptroller DiNapoli Releases Municipal Audits
… supervisor. Town of Queensbury – Information Technology (Warren County) The purpose of this audit was to determine … plan. Town of Queensbury – Water System Cybersecurity (Warren County) Water officials have not implemented …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsMonitoring the Green Innovation Grant Program
… Purpose To determine if the Environmental Facilities Corporation (Corporation) is effectively monitoring projects awarded under the Green Innovation Grant Program (GIGP), and if grant … agreements and meeting post-construction requirements. The audit covered the period January 1, 2010 through …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-programSex Offender Registration (2014-MS-2)
… county police department in Suffolk [pdf] County. Purpose of Audit The purpose of our audit was to determine if local law enforcement … a Sex Offender Registry within the NYS Division of Criminal Justice Services (DCJS). SORA was enacted to …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2NY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… New York State Comptroller Thomas P. DiNapoli today announced … of Sylvester (Sly) McClearn to interim director of the New York State Common Retirement Fund’s (Fund) Emerging … who was recently appointed CEO and President of the New America Alliance. Hernandez served nearly 15 years with …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorOversight of Pupil Transportation Services (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Oversight of Pupil Transportation Services (Report 2019-S-49 ). About … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… budget for 2018 as well as a multi-year financial plan. In September, the county received a designation of "significant fiscal stress" in the latest round of scoring from DiNapoli's Fiscal Stress … The county has the fourth-highest fiscal stress score in the state. "A healthy fund balance is a key measure of a …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressOpinion 92-26
… in the opinion. ELECTIONS -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, … be borne by taxpayers on essentially the same basis; that is, the expenses will be apportioned among the towns and … that: [s]uch clerk shall thereupon notify the proper local official or officials, who, in spreading upon the …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Lump Sum Payments – Legacy Reporting
… Lump Sum Vacation Payments For members of certain tiers and plans, we can include a lump sum payment … for up to 30 unused vacation days in the calculation of a three-year final average salary. We add this lump sum payment to the member’s last year of earnings. We cannot include lump sum vacation payments in …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsOpinion 89-26
… districts) GENERAL MUNICIPAL LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its officers and employees, but if it fails to do so … officers and employees", each "local political party official" and each "candidate for local elected official" to …
https://www.osc.ny.gov/legal-opinions/opinion-89-26