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Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… January 1, 2013 through September 30, 2014. Background The Lake View Fire District is a district corporation of the … Lake View Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Library’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Walworth-Seely Public Library – Board Oversight (2014M-260)
… did not provide pre-approval of the Director’s credit card purchases or ensure compliance with the procurement … Director’s check-signing authority. Ensure that all credit card transactions are subject to the same purchasing policies …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Mohawk Valley Faces Challenges But Bright Spots Exist
… Thomas P. DiNapoli. "The Mohawk Valley has lost some industries and employers over the past couple of decades, but … The tech park hosts 76 tenants and over 5,800 employees in industries that include technology, manufacturing and … efforts are largely centered on agriculture and related industries, such as SUNY Cobleskill's collaboration with a …
https://www.osc.ny.gov/press/releases/2018/07/mohawk-valley-faces-challenges-bright-spots-existXII.6.B Land Acquisition Payments – XII. Expenditures
… deposit voucher to deposit the full amount of the offer in OSC’s Eminent Domain Fund until the Court of Claims … each voucher to ensure payment amounts are distributed in accordance with the OAG certification letter and the … parties per the OAG certification letter, as necessary. In addition, OSC will also create and mail IRS Form 1099-S to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsEthics
… of Interest of Municipal Officers and Employees [pdf] Model Code of Ethics - Local Governments [docx] Model Code of Ethics - Fire Districts [docx] Model Code of Ethics - Frequently Asked Questions [pdf] …
https://www.osc.ny.gov/local-government/resources/ethicsState Comptroller DiNapoli Releases Municipal & School Audits
… Town officials did not procure all goods and services in accordance with board policy and applicable statutory … cannot support that all goods and services were procured in the most cost-effective manner, which may have resulted in higher operational costs that would be passed onto …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… which are drugs administered by health care professionals in a hospital or facility setting. A prior audit, issued in September 2023, identified over $2.7 million in actual and potential overpayments for …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Programs (Follow-Up) (2019-F-40) An audit released in April 2018 determined, based on the amount and quality of … adequate oversight of domestic violence residences. In a follow-up, auditors found OCFS made progress addressing the issues identified in the initial audit. Office of Children and Family Services: …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsDiNapoli Announces State Contract and Payment Actions for July 2017
… nearly 1.8 million payments worth nearly $6.3 billion in July. His office also rejected 142 contracts and related … payments are free from fraud, waste and improprieties. In July, the Comptroller’s office averaged eight days for … to convey the former Arthur Kill Correctional Facility in Staten Island to Broadway Stages for $7 million. $5.1 …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-announces-state-contract-and-payment-actions-july-2017Comptroller DiNapoli Releases State Audits
… satisfaction for 20 percent of its customers, particularly in the areas of project design and construction. Also, … overtime totaling $31,783 for administrative duties. In visits to work sites, auditors noted an excessive number … Bridges and Repairing Defects (2014-F-9) (Follow-Up) In an initial audit report issued in April 2013, auditors …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsReporting Requirements Changes (2015) – Reporting Elected and Appointed Officials
… time frames for completing requirements such as an official’s record of activities (ROA), and it establishes the … whether activities listed on an ROA are actually official duties of the position. The chart below summarizes … Amended Regulation Elected and Appointed Officials Official did not need to attest to the accuracy of the ROA. …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changesDeath Benefits – Divorce and Your Benefits
… Ordinary Death Benefit The Retirement and Social Security Law (RSSL) provides for an ordinary … To be effective, the member must properly execute and file the appropriate beneficiary designation with NYSLRS. … benefit are designated by law (RSSL, Sections 61, 361, 509 and 607). NYSLRS has no discretion to pay the ex-spouse . …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… twelve years after September 11, 2001. The sharp reduction in federal funds for transit security over the past four … own resources." When DiNapoli released his progress report in April 2012, the MTA had planned to wrap up phase 1 of its … more than 3,000 cameras and 1,400 access control devices in stations and tunnels, which are linked to a central …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsNew York State’s Pension Fund and Church Commissioners Release Open Letter to ExxonMobil Shareholders
… today written an open letter to ExxonMobil shareholders in advance of the ExxonMobil annual shareholders’ meeting, which takes place on May 27, 2020, in Dallas, Texas. The open letter calls on shareholders to … clear, via their voting, that the time has come for change in the governance and strategy of the corporation. "We have …
https://www.osc.ny.gov/press/releases/2020/04/new-york-states-pension-fund-and-church-commissioners-release-open-letter-exxonmobil-shareholdersReal Property Tax Cap Information - Glossary
… that year, but not more than 1.5% of that limit. (Starts in second year of limit.) Coming Fiscal Year (CFY) - The … local law (by a 60 percent vote of the governing body, or in the case of school districts, 60 percent popular vote) … taxes more than the allowable levy growth factor. Payments in Lieu of Taxation (PILOTs) - Often used by tax-exempt …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryJune 2002: GASB Statement 34
… has been working to create a new financial reporting model. The objective of the project was to provide a financial reporting model that provides users of financial statements with … 2003; and those with revenues less than $10 million (phase 3) for fiscal years ending after June 15, 2004. Retroactive …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34NY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… its investment. The Fund was the first public pension fund in the U.S. to create an index that excludes or reduces holdings in the worst carbon emitters and shifts investments to lower … low emissions index ensures its ability to expand further in the years to come and demonstrates to other institutional …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionCUNY Bulletin No. CU-709
… 2% pay rate increases. Affected Employees CUNY employees in the International Alliance of Theatrical Stage Employees (IATSE) in Bargaining Unit TI are affected. Background The Memorandum … Local One, authorizes retroactive increases for employees in the title of CUNY Theater Technician, Theater Technician …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-709-cuny-2020-retroactive-2-pay-rate-increases-internationalComptroller DiNapoli: 26 School Districts in Fiscal Stress
… fiscal stress monitoring system has revealed encouraging results in several communities,” said DiNapoli. “However, … school boards and superintendents must remain cautious. Today’s budget decisions can have long-lasting implications … 28, 2018. Today’s announcement does not include scores for the dependent school districts in the “Big Four” cities …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stress