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Broker Search for Internal Equity and Fixed Income

… The New York State Common Retirement Fund (Fund) will … for instructions on how to apply. Requirements As part of the due diligence process, and prior to the approval of any … following a firm’s initial approval. Additionally, all approved broker-dealers will be required to certify that …

https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-income

Wallace Fire District – Board Oversight (2024M-126)

… [read complete report – pdf] Audit Objective Determine whether the Wallace … and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to … The Treasurer has not filed the 2023 Annual Financial Report (AFR) and the Board did not conduct an annual audit of …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126

Privacy and Links Policy

… is collected. Interactive Applications If you use one of our online interactive applications that requires you …

https://www.osc.ny.gov/online-services/privacy-and-links-policy

Maintenance, Inspection, and Testing of the Event Recorder System

… Purpose The objectives of our audit were to determine whether the the Long Island Rail Road (LIRR) … and inspection program for ERS; however, it was not always in compliance with the program. For example, from … if the ERS is functioning properly. The LIRR also does not have a corrective action plan/program to ensure defects are …

https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-system

Cost-Saving Ideas: Capital Planning for Local Governments and School Districts

… allow you to: Document procedures to help guide management in decision making; Establish priorities and determine … fund capital assets; Identify which assets need attention in any given year; and Inform the public and solicit input on … of the new capital assets needed; The priority in which assets are to be acquired, replaced or repaired; …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districts

DiNapoli: Investors Expand Corporate Disclosure of Political Spending

… of political spending helps shareholders evaluate whether money is being spent on objectives that foster long-term value. This year … are concerned about political spending and want to know how their dollars are spent on lobbying," DiNapoli said. "We …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spending

Comptroller DiNapoli Releases Municipal Audits

… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … and reports. In addition, collections for clerk fees and real property taxes were not physically secured prior to …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0

DiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized

… of Agriculture and Markets is generally doing well to ensure animal shelters across New York are providing safe … "However, state officials and local shelters can improve how they track and document each dog that comes into their … Find out how your government money is spent at Open Book New …

https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-are

Opinion 97-4

… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's … fire insurance tax moneys, the moneys may be expended only in the manner prescribed by the special act (see, e.g., 1995 …

https://www.osc.ny.gov/legal-opinions/opinion-97-4

Opinion 2001-10

… a town must require vendors to certify claims submitted for payment for the provision of goods and services. Town Law §118 … a town must require vendors to certify claims submitted for payment for the provision of goods and services …

https://www.osc.ny.gov/legal-opinions/opinion-2001-10

SUNY Bulletin No. SU-265

… the Fall and Spring semesters are due a lump sum payment of $435.80. Employees employed for the Fall or Spring semester only are due a lump sum payment of $217.90. Eligible employees on Military Stipend Leave are …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-265-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2018

Assertive Community Treatment Program

… Purpose To determine whether the Office of Mental Health (Office) is effectively … The Office promotes the mental health and well-being of all New Yorkers. Its mission is to facilitate recovery for … recertified timely. Program data is complete and accurate. All program staff complete required training. Program …

https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-program

SUNY Bulletin No. SU-254

… the Fall and Spring semesters are due a lump sum payment of $410.66. Employees employed for the Fall or Spring semester only are due a lump sum payment of $205.33. Eligible employees on Military Stipend Leave are …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-254-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2017

CUNY Bulletin No. CU-478

… same-sex spouse’s health coverage and of the potential tax impact for non-residents of New York State. Affected … health coverage to be taxable as imputed income for NYS tax purposes, regardless of whether the taxpayer was married … by NYS to be taxable as imputed income for federal tax purposes, regardless of where the taxpayer now resides. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-478-changes-taxation-imputed-income

Mission Statement and Performance Measures

… construction management and debt issuance. It assists a variety of public and private institutions with various … to develop a mission statement and performance measures for evaluating their operations. For the fiscal year ended … formal projections, not the baseline figures established when projects are initiated. This type of analysis can make …

https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measures

SUNY Bulletin No. SU-338

… Purpose The purpose of this bulletin is to provide instructions for processing Discretionary Lump … and CYP are affected. Background Pursuant to the MOU Side Letter dated 08/05/1998 between UUP, GOER, and OSC, certain … using the Flat Rate method. Yonkers Flat Rate Withholding is 1.95975% for Yonkers residents and 0.50% for Yonkers …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-338-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2022

Opinion 88-63

Whether the countys practice is proper or whether the moneys should be held and administered by the village for which the auxiliary police unit was established

https://www.osc.ny.gov/legal-opinions/opinion-88-63

SUNY Bulletin No. SU-352

… Purpose: The purpose of this bulletin is to provide instructions for processing Discretionary Lump … CYP are affected. Background: Pursuant to the MOU Side Letter dated 08/05/1998 between UUP, OER, and OSC, certain … using the Flat Rate method. Yonkers Flat Rate Withholding is 1.95975% for Yonkers residents and 0.50% for Yonkers …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-352-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2023