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Opinion 2002-3
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dock Districts (expansion of activities to include … A town board may not expand the activities of a public dock district to include maintenance and operation of … whether a town board may expand the activities of a public dock district to include maintenance and operation of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3LaSalle School – Compliance With the Reimbursable Cost Manual
… school provides special and regular educational services for students in grades 6 through 12. Pursuant to the State … data reported on providers' annual CFRs. To be eligible for reimbursement, the provider's reported expenses must … Compliance With the Reimbursable Cost Manual (2011-S-40) Kids & the Training Institute, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualSignal Maintenance, Inspections, and Testing
… Key Findings We sampled devices at four section locations (Pelham, Howard Beach, Compressors, and New Technology-East … the required intervals. For example, at Howard Beach and Pelham, 450 of the 1,280 MIT activities (35 percent) required …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingState Agencies Bulletin No. 2286
… Purpose: The purpose of this bulletin is to notify agencies of a program that will automatically update the Form 8233 information on the Employee Tax Data page when … The purpose of this bulletin is to notify agencies of a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2286-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyRFP#0008 – Audit of OSC Internal Controls
… Request for Proposals Issued June 9, 2025 The Office of the State Comptroller (“OSC”) is seeking … Executive Law and to provide services as further detailed in the solicitation available via the links below. The … The Office of the State Comptroller OSC is seeking proposals …
https://www.osc.ny.gov/procurement/rfp0008DiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… numbers are good news for the city, thanks to strong market returns and the influx of federal funds,” DiNapoli …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidOpinion 92-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning the propriety of the use of surplus town funds to purchase an historical …
https://www.osc.ny.gov/legal-opinions/opinion-92-32State Police Bulletin No. SP-171
… Purpose To inform the Division of State Police of OSC’s automatic processing of the 2016 State Police Hazardous Duty Pay. Affected Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07 and the State … To inform the Division of State Police of OSCs automatic processing of the 2016 State Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-171-2016-state-police-hazardous-duty-payLeague Treatment Center – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by League Treatment Center (LTC) on its Consolidated Fiscal … To determine whether the costs reported by League Treatment Center on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manualSelected Aspects of Discretionary Spending
… for each. In addition, the policies should state what type of supporting documentation and formal approvals … documentation. Other Related Audit/Report of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by St. Anne Institute (St. Anne) on its Consolidated Fiscal Report … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … To determine whether the costs reported by St Anne Institute on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualIX.7.K Record Retention – IX. Federal Grants
… State agency retention and access to records must be in full compliance with all applicable federal laws, rules … In addition to any federal requirements, OSC suggests the … closure. Any other information that may be deemed relevant in an audit. Grant questions should be directed to the OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionState Agencies Bulletin No. 2039
… by OSC Affected Employees: Employees in the Agency Police Services Unit (APSU) – BU31 who received prior systematically … ROC, and SOC with earnings dates on or after 04/04/2019 (Admin) through 06/09/2021, a single adjustment will be … Code PS6 with earnings dates on or after 04/04/2019 (Admin) through 06/09/2021, a single adjustment will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2039-systematically-calculated-overtime-and-pre-shift-briefing-adjustmentsPrivacy and Security of Student Data
… Department (Department) consistently follows all laws and regulations regarding the safety and privacy of students’ … to ensure they are complying with the legislation and regulations that govern data privacy and security. The audit … data. In 2020, the Department adopted Part 121 of the Regulations of the Commissioner of Education (Part 121), …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataOversight and Monitoring of the Universal Pre-Kindergarten Program
… Objective To determine the adequacy of the New York City Department of Education’s (DOE) monitoring of Universal Pre-Kindergarten … To determine the adequacy of the New York City Department of Educations monitoring of Universal …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Agriculture and Markets: Annual Assessment of Market Orders for 2012, 2013, and 2014 (2014-S-58) The … However, the department needs to improve its oversight of its Market Order Program, particularly its Apple Market …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 2293
… The purpose of this bulletin is to inform agencies of the 2025 New York State Paid Family Leave Program rate. Affected … Department of Financial Services has announced that the 2025 premium rate and the maximum weekly employee … be $354.53 per year. Effective Dates: Effective for all 2025 paychecks, as of Institution paycheck dated January 9, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2293-2025-new-york-state-paid-family-leave-rate-increaseDiNapoli: NYC's Open Streets Program Supported Retail and Restaurant Job Recovery in Manhattan, Brooklyn
… of Manhattan and Brooklyn, according to a report released today by State Comptroller Thomas P. DiNapoli. “The Open … Open Street locations into three broad categories: full closure – schools, full closure, and limited local access – … interviewed seven Open Street sponsors who identified road closure barricades and improper signage to be of …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-nycs-open-streets-program-supported-retail-and-restaurant-job-recovery-manhattan-brooklynState Agencies Bulletin No. 2133
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC would like to provide notice of the possible impact to paychecks if the NYS budget or an … cycle may be affected. *This does not apply to employees of the State University of New York (28***, [excluding SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2133-paycheck-distribution-april-26-2023-administration-cycle-paychecksState Agencies Bulletin No. 2130
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC would like to provide notice of the possible impact to paychecks if the NYS budget or an … cycle may be affected. *This does not apply to employees of the State University of New York (28***, [excluding SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2130-paycheck-distribution-april-20-2023-institution-cycle-paychecks