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Opinion 93-11
Whether the term outstanding indebtedness as used in connection with the 115 limitation contained in that section applies to all outstanding indebtedness of the political subdivision without regard to whether the indebtedness is excludable from the political subdivisions debt limit
https://www.osc.ny.gov/legal-opinions/opinion-93-11Focus on Identity Theft
… IDENTITY THEFT REPORTS INCREASED 200% in New York State between 2019 and 2021. (Source: Federal Trade Commission) Here are ways to … of Investigations 8th Floor, 110 State Street Albany, NY 12236 NYS Department of Labor (DOL): If you receive …
https://www.osc.ny.gov/reports/focus-identity-theftUser Access Controls Over Selected System Applications
… the Program Upstate, the only academic medical center in Central New York, consists of four colleges, a research … and education, Upstate owns and/or administers more than 200 applications that contain a broad range of sensitive and … – information. Specifically: 352 user accounts for 113 users maintained unnecessary and inappropriate access …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsBrighton Central School District – Procurement (2022M-205)
… statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to … awarded two contracts, totaling $2.8 million. Instead of competitively bidding these contracts, officials used …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205DiNapoli: NYC Emergency Management Failing to Ensure the City is Prepared for Disasters
… (NYCEM) found weak oversight and poor management of hazard mitigation efforts, operational continuity plans and … risk and increase the city’s resilience. NYCEM’s Hazard Mitigation Plan (HMP) is not just needed to prepare for … HMP update as a website that provides information on mitigation actions that it and other city agencies have …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-emergency-management-failing-ensure-city-prepared-disastersWallace Fire District – Board Oversight (2024M-126)
… and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126DiNapoli: Local Sales Tax Collections Up More Than 17% in November
… over last year,” DiNapoli said. “Although the bulk of holiday spending is expected to be reflected in December … St. Lawrence County (32%). During the last month of each calendar quarter, the state Department of Taxation and … quarter (October through December), but for the entire calendar year of 2021. Table Monthly Local Sales Tax …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-novemberDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
New York Citys government workforce reached more than 300000 employees in June of 2024 the first yearoveryear increase since the COVID19 pandemic Still some city agencies remain understaffed resulting in critical services being impacted according to a new report released today by New York
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyCompliance With Jonathan's Law (2017-S-67)
To determine whether the Office for People With Developmental Disabilities is complying with the requirements established under Jonathan’s Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-17s67.pdfCompliance With Jonathan's Law (2017-S-67) 90-Day Response
To determine whether the Office for People With Developmental Disabilities is complying with the requirements established under Jonathan’s Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-17s67-response.pdfState Agencies Bulletin No. 2068.1
… Regular After Tax Health Tax Information: These monies are taxable income subject to all employment taxes and income taxes, will be included in the employee’s taxable gross, and reported on the employee’s Form W-2. The … retroactive payments (Earnings Codes RXX) are supplemental taxable income and will be included in the employee’s taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20681-new-security-supervisors-hazardous-duty-pay-eligible-employeesState Contract and Payment Actions in December
… Co. Inc. for a flood control project in Cattaraugus County. $2.2 million with P&K Contracting Inc. to … Public Health Solutions, $3.4 million to Community Service Society of New York, and $1.8 million to Western New York … Inc. for bridge painting in Columbia, Dutchess, Putnam, Rockland, Ulster and Westchester counties. $3 million with …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-decemberSelected Programs to Assist Businesses in New York City (2022-N-1)
To determine whether the New York City Department of Small Business Services provided available services under the Energy Cost Savings Program and the Business Preparedness and Resiliency Program, and whether Small Business Advocates and Compliance Advisors provided services to assist businesses ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n1.pdfDiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… provided evidence that her school, located on public property owned by the Port Authority of New York and New …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesOversight of Shelter Placements
… Social Services (DSS), is the primary agency responsible for providing transitional housing and services for eligible homeless families and individuals in the City and for providing fiscal oversight of the homeless shelters. …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsDiNapoli Releases Climate Action Plan
… manager evaluation to better assess the climate-related strategies of the Fund’s managers; and Encourage index … taking office in 2007, DiNapoli has been recognized as a global leader in addressing climate change-related investment …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planCompliance With Payment Card Industry Standards
… standards. Key Recommendations To Central Office: Develop strategies to enhance compliance with PCI DSS and improve …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsFund's Mission, Values and Investment Philosophy
… people and the highest standards for ethics and investment management. Core values We commit to living these … and capabilities required for the Fund to be a leading investment organization. Perseverance We support each other …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyOpinion 91-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (control of highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-3DiNapoli: Lack of Oversight Hinders Home Meal Delivery Program for Vulnerable Seniors
… the meals it provides to homebound seniors are prepared in sanitary conditions and are nutritious, high-quality … and food insecurity. “There are nearly 2 million seniors in the city and many have trouble preparing their own meals. … to senior citizens who rely on this critical service.” In fiscal year 2020, DFTA reported delivering more than 4.6 …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-lack-oversight-hinders-home-meal-delivery-program-vulnerable-seniors