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Opinion 90-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … rel Bush v Houghton , 182 NY 301; In re Board of Health of Village of Lansingburg , 43 App Div 236, 60 NYS 27; but cf . …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Unified Court System Bulletin No. UCS-82
… the change in payment procedures for Judges in order to pay their statutory salary in twenty-six (26) approximately … (26) approximately equal payments over the twenty-six (26) pay periods occurring during calendar year 2005, and each … 1: Determine the Total Amount Due in the pay period at the Old Daily Rate Old Statutory Salary divided by 26 Pay Periods …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005Inventory Controls
… assigned to users and distributed, ITS’ Asset Management team updates the record within ITSM to reflect the changes. … adequately navigate ITSM to provide reports to the audit team or search the ITSM database for devices by serial … ITS officials imposed scope limitations on the audit team. They placed unwarranted restrictions on access to …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsCongregate Meal Services for the Elderly
… meals (meals served in a group setting) in its senior centers. Our audit covered the three fiscal years ended June … we conducted on-site observations and interviews at senior centers through March 7, 2017. Background The New York City … number of budgeted congregate meals for each senior center based on the eligible population in the area and …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyCUNY Bulletin No. CU-196
… to the payment of the 1% Additional Compensation Fund (ACF). Eligible Criteria and Effective Dates Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-196-additional-compensation-fund-acf-increase-and-longevityState Agencies Bulletin No. 1926
… process this payment via direct deposit. For employees who do not have direct deposit, this payment will be processed in … if additional copies are needed. Add employees who do not appear on the listing, such as: Eligible employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1926-april-2021-managementconfidential-mc-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1925
… process this payment via direct deposit. For employees who do not have direct deposit, this payment will be processed in … if additional copies are needed. Add employees who do not appear on the listing, such as: Eligible employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1925-april-2020-managementconfidential-mc-retroactive-longevity-lump-sum-llsGlossary
… must be formally appointed by the Court to safeguard these funds until the child becomes 18. Usually, a parent (the … assigned to a specific property held by the Office of Unclaimed Funds and is for our internal use only. Original …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Purpose of Audit The purpose of our audit was to determine if controls were adequate to … The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the Town to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialSelected Controls Over the Property Tax Assessment Process
… Purpose To determine if the New York City Department of Finance has sufficient … determined whether all changes to the assessments were authorized. This audit focused on Tax Class 2 properties that … valuation calculations. For co-ops and condos, assessors can select comps contained in CAMA. Once CAMA determines the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processOpinion 89-8
… by the Office of the State Comptroller to establishment by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for … §6-d and not Education Law, §3651. March 16, 1989 George O. Milroy, School District Treasurer Town of Webb … Whether a …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 92-33
… involving development and implementation of marketing strategies would fall within the professional services … Because the development and implementation of marketing strategies calls for not only specialized skills and … involving development and implementation of marketing strategies, such as preparation and placement of …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Controls Over the Empire State Supportive Housing Initiative
… plan for affordable and supportive housing to ensure all New Yorkers have access to safe and secure housing. As part … 3,021 units. Of the 87 projects, only 66 (relating to 2,087 units) are currently active and providing supportive …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeDiNapoli Op-Ed in Times Union: NY Needs an Independent Commission to Review State's COVID Response
… us all, and especially for the families of those who died in nursing homes, the time is overdue for a full analysis of the state’s response to the pandemic. We … and at times data was interpreted incorrectly, resulting in erroneous conclusions. One of the most glaring examples …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-op-ed-times-union-ny-needs-independent-commission-review-states-covid-responseDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… The majority of New York City’s capital projects are over their initial budgets and behind … undertaken by the School Construction Authority for the NYC Department of Education, as well as loans for housing and …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededComptroller DiNapoli Releases Municipal Audits
… estimating revenues and expenditures and determining how much fund balance it could appropriate to finance the ensuing … the recovery of previously provided financial assistance if job creation and economic goals or other terms of the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-152
… employees and employees who are currently collecting a pension from the New York State Retirement System are not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-152-unified-court-system-separation-buyout-incentive-paymentDiNapoli: Moderate Growth in Local Sales Tax Collections for First Half of 2017
… across New York grew 3.3 percent in the first six months of 2017, according to a report released today by State … across the state is welcome news, especially for many of our upstate communities that have struggled with tough … said. "Sales tax, however, can be a volatile source of revenue and local officials must remain cautious. While …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-moderate-growth-local-sales-tax-collections-first-half-2017DiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… program, according to a progress report released today by State Comptroller Thomas P. DiNapoli. "Superstorm Sandy … copy of the report, click here , or visit: https://www.osc.state.ny.us/osdc/index.htm … Superstorm Sandy added three years to …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsOversight of the Title Insurance Industry
To determine if the Department of Financial Services adequately monitors the States title insurance industry
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industry