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State Comptroller DiNapoli Releases School Audits
… period, which consisted of an employee benefit accrued liability, retirement contribution, unemployment insurance, workers’ compensation and insurance reserve. As of … a debt reserve and overfunded the employee benefit accrued liability reserve by $220,000 (20 percent). …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: New York City's Budget Outlook Improves
… revenues and planned cost savings benefited New York City’s budget outlook for Fiscal Year (FY) 2025, but … DiNapoli’s analysis of the city’s latest financial plan . “New York City’s finances were boosted by … track. Report Review of the Financial Plan of the City of New York (2024) Related Reports and Analysis Review of the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesOpinion 90-20
… custody of foreign fire insurance tax moneys to an unincorporated firemen's association. The firemen's … We are not aware of the precise purposes for which the unincorporated firemen's association in question was … custody of foreign fire insurance tax moneys to an unincorporated firemens association …
https://www.osc.ny.gov/legal-opinions/opinion-90-20DiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… pre-pandemic levels. Restaurants As of March 2023, the restaurant sector has recovered 95.5% of pre-pandemic jobs, … Arts, Entertainment and Recreation Construction Office Restaurant Retail Securities Tourism Industry Sector Reports …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsDiNapoli: NYC Vehicle Fleet Meeting Goals on Fuel Efficiency but Aging Emergency and Sanitation Trucks Often Sidelined for Repairs
… use and emissions across its municipal vehicle fleet, but the average vehicle age is now the highest since 2012, and aging emergency and … use and emissions across its municipal vehicle fleet but the average vehicle age is now the highest since 2012 and aging emergency and service …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-nyc-vehicle-fleet-meeting-goals-fuel-efficiency-aging-emergency-and-sanitation-trucks-oftenOpinion 2001-8
… or for the portion of the district not included in any zone. The notice of the public hearing must specify the boundaries of the proposed zone(s), and the items of expense of the district which shall be charged only against the zone(s), or the other respects in which the rates of tax for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Opinion 90-6
… Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and Duties … accept a corporate grant for the purpose of providing day care services pursuant to the Social Services Law on the condition that a day care room be permanently named in a manner which identifies …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Performance of the Excelsior Jobs Program
… jobs and/or make significant capital investments. Empire State Development (ESD) administers the Program and is … to receive annual tax credits. As of March 31, 2015, the State has committed over $548 million in Program tax credits … as of June 2015, ESD had authorized Program tax credits on 39 occasions totaling $4.84 million. Based on our testing, …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programEffectiveness of the Information Technology Transformation
… how effective the IT Transformation process has been in ensuring that the resulting Office of Information … and whether the Transformation has been successful in standardizing the processes followed by each agency. The … of Information Technology Services (ITS) was established in November 2012 as part of a New York State Information …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationCompliance With the Clery Act (Follow-Up)
… Act, which requires colleges and universities to disclose crime statistics and security policies to help the public … identified that certain SUNY colleges published inaccurate crime statistics on their Annual Security Reports and/or to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followOversight of the Early Intervention Program
To determine whether the Department of Health was effectively administering the Early Intervention Program Program in compliance with all applicable laws and regulations and ensuring equitable and timely access to services for children across the State
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programEnroll in the Vendor Self-Service Portal
… with a NYS Vendor ID* can use the Vendor Self-Service Portal on the Statewide Financial System (SFS) to check the … with a NYS Vendor ID can use the Vendor SelfService Portal on the Statewide Financial System SFS to check the …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portalHiring Members with the Enhanced Report – Enhanced Reporting
… NYSLRS Members or Retirees When hiring employees, it is important to ask the employee whether they are an existing … and they are: An existing NYSLRS member; or A retiree who is receiving a pension from one of the eight public … retirement systems in New York State. If your employee is an existing NYSLRS member, they will make mandatory …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportXII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… lists the handling codes available and when Business Units can use them. Process and Document Preparation: HANDLING CODE … “A” allows a Business Unit’s courier to pick up a vendor’s check for payment of goods and services at the Department of … L Land Purchase N Wire Transfers – For more information on how to process a wire transfer, see Section 8.G – Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… AND POLICIES Business Units must select the appropriate voucher style when entering payments in the Statewide … Online Business Units Business Units should only use the voucher styles listed in the chart below. “Reversal,” “Register,” and “Third Party” voucher styles are not used. Voucher Style Description of Use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleXI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
… for capital projects 2 located in New York State related to physical infrastructure undertaken by an “authorized state entity” subject to certain restrictions bulleted below. New York State … $5 million. 3 Contracts authorized by the Act are subject to the Comptroller’s prior approval under State Finance Law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-actXII.9.D Refunds Owed to the State – XII. Expenditures
… This section provides Business Units with guidance on how to process monies owed to the State using the Statewide … This section provides Business Units with guidance on how to process monies owed to the State using the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9d-refunds-owed-stateDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… Orders (DROs) are subject to review and acceptance by the NYSLRS Matrimonial Bureau. NYSLRS’ Divorce and Your Benefits information and the appropriate publication for the member’s tier and retirement plan should be carefully reviewed before a DRO is …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateImplementation of the Security Guard Act
… The Department is also required to maintain a computerized registry of all security guard registration applicants, … are issued registration cards, and maintaining an accurate registry of security guard applicants. The Department lacks …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actThe Increasing Threat of Identity Theft
… pain of the pandemic is a dramatic increase in identity theft during the past year. More than 67,000 complaints of identity theft were reported in New York State during 2020, … credit cards, bank accounts, business or personal loans, government benefits or other types of transactions, it …
https://www.osc.ny.gov/reports/increasing-threat-identity-theft