Search
Conflicts of Interest of Municipal Officers and Employees
… complete brochure [pdf] As a municipal officer or employee, your job by its very nature … conflict. The full text of Sections 800-809 of the General Municipal Law, which details conflicts of interest and is … State laws govern conflicts of interest on the part of municipal officers and employees? In general, conflicts of …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesState Comptroller DiNapoli Releases Audits
… Part C Claims (2023-S-13) Under Medicare Part C, private insurance companies administer Medicare benefits … and payment system to prevent incorrect payments. Homes and Community Renewal: Housing Trust Fund Corporation – … New York City Department of Parks & Recreation – Park Accessibility for People With Disabilities (Follow-Up) …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsDiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionTown of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… - pdf ] Audit Objective Determine whether the Town of Amherst Industrial Development Agency (AIDA) Board (Board) … Determine whether the Town of Amherst Industrial Development Agency AIDA Board Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalDiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… System (NYSLRS) that she never received a $4,055 loan check to get a replacement check in the same amount. Both checks were then cashed … System by lying that she had never received a loan check,” said State Comptroller DiNapoli. “Thanks to my … to the NYSLRS that she never received a $4055 loan check …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkYouth Facility Chargeback Rates to Localities (Follow-Up)
… included in our original report, Youth Facility Chargeback Rates to Localities (2009-S-20). Background Our … which was issued on March 21, 2012, examined whether chargeback rates used by the Office of Children and Family … We found that OCFS calculates juvenile facility chargeback rates correctly. However, in general, OCFS has …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followLetter to Largest Greenhouse Gas Emitting Companies
DiNapoli sent a letter to 10 of the largest greenhouse gas emitting companies held by the Fund, urging them to reduce emissions.
https://www.osc.ny.gov/files/press/pdf/nys-comptroller-dinapoli-emission-reduction-targets-paris-agreement.pdfComptroller DiNapoli Statement in Response to President Trump’s Withdrawal From the Paris Agreement
… away from the Paris Agreement is a mistake, is bad policy and relegates the United States to the sidelines of the global response to … "The creation of a lower carbon future is inevitable and is already underway. Governments around the world and … away from the Paris Agreement is a mistake is bad policy and relegates the United States to the sidelines of the …
https://www.osc.ny.gov/press/releases/2017/06/comptroller-dinapoli-statement-response-president-trumps-withdrawal-paris-agreementGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials … properly plan for the District’s long-term financial and capital needs, which inhibited the Board and officials from … managing finances and addressing future operating and capital needs. In addition, the Board’s ability to assess the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
Determine whether the Town Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200DiNapoli: City of Corning Audit Details Stolen Funds
… collections in August 2013. The audit details how Burlew, over a three month period, allegedly stole fees for parking permits, code enforcement, water, sewer and parking summons, as well as utility receipts. “This … For example, she stole code enforcement fees for 11 building permits totaling $1,200, 18 parking permits …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-fundsCUNY Bulletin No. CU-865
… Purpose: The purpose of this bulletin is to inform CUNY agencies of the new process to report FLSA compensatory time an employee … The purpose of this bulletin is to inform CUNY agencies of the new process to report FLSA compensatory time an employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-865-reporting-cuny-flsa-compensatory-time-earned-lieu-overtimeState Agencies Bulletin No. 845
… determinations can, if followed, minimize the risk of exposure to an IRS audit and subsequent financial penalties …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Depew Union Free School District , Erie 1 BOCES , … fund balance to exceed the statutory limit. As of June 30, 2015, unrestricted fund balance totaled $3.8 million and was 9 percent of 2015-16 budgeted appropriations, which exceeded the limit …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2164
… Purpose: The purpose of this bulletin is to notify agencies of the 2023 year end processing schedule for AC-230s (Report of Check Returned for Refund or … The purpose of this bulletin is to notify agencies of the 2023 year end processing schedule for AC230s Report of Check Returned for Refund or Exchange …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2164-schedule-submitting-2023-year-end-returned-checksNYSLRS Announces Employer Contribution Rates for SFY 2026-27
… plan combinations. In the SFY that ended March 31, 2025, NYSLRS paid out nearly $16.8 billion in benefits. … rates. In 2012, DiNapoli began providing employers with access to a two-year projection of their annual pension … return assumption for public pension funds was 7% in July 2025, according to the National Association of State …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… of the six recommendations included in our initial report, Forensic Audit of Select Payroll and Overtime Practices and … Other Related Audit/Report of Interest MTA- Metro-North: Forensic Audit of Payments to On-Board Service Managers … of 6 recommendations included in our intl report Forensic Audit of Select Payroll Overtime Practices Related …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… include version and release upgrades, security updates or patches, performance enhancements, compatibility …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsDiNapoli: Dangerous Dodd-Frank Roll Back Plan Threatens Consumers, Markets and Investors
… Thomas P. DiNapoli today wrote to members of the House Financial Services Committee, including Chairman Rep. … Comptroller Thomas P DiNapoli wrote to members of the House Financial Services Committee to express his strong …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-dangerous-dodd-frank-roll-back-plan-threatens-consumers-markets-and-investorsDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… tax option, which establishes separate tax rates for residential and non-residential property. In 2013, the city’s tax rate for residential property was 25 percent lower than for …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factors