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Performance of Duty Disability – State Correction Officers and Security Hospital Treatment Assistants Plan
… Asst Plan for ERS Tiers 3 5 and 6 Article 14CO Performance of Duty Disability Section 507b …
https://www.osc.ny.gov/retirement/publications/1526/performance-duty-disabilityXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… the General Fund and the major Special Revenue Funds and Notes to Required Supplementary Information - Budgetary Basis … to the GAAP basis financial statements is disclosed in the notes to required supplementary information. Reconciling … the General Fund and the major Special Revenue Funds and Notes to Required Supplementary Information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationOpinion 2004-7
… 11-1120; STATE CONSTITUTION, ARTICLE XVI, §1; MUNICIPAL HOME RULE LAW §10(1)(ii)(a)(9): Delinquent water charges owed … by which the amount of the delinquent water rent, plus penalties, is included in the "annual village tax levy" … It is also our opinion that it is not within the village's home rule authority to provide, by local law, for the levy of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former West Ghent Volunteer Fire Company Treasurer Who Embezzled Funds to Bankroll Personal Business
… and Attorney General Eric T. Schneiderman today announced the sentencing of Gail E. Cesternino, the former West Ghent Volunteer Fire Company treasurer, for … and Attorney General Eric T Schneiderman today announced the sentencing of Gail E Cesternino the former West Ghent …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-west-ghent-volunteer-fire-companyOpinion 89-24
… by the school district's code of ethics. You ask whether a person who is a member of the board of education of a city school district has a conflict of interest when: (1) the person holds a position with a state teachers association … Whether a person who is a member of the board of education of a city …
https://www.osc.ny.gov/legal-opinions/opinion-89-24CUNY Bulletin No. CU-516
… submit the following requests regardless of the employee’s status: For all rate increases, request a Pay Change with the … Earnings Begin Date: 11/17/2014 for employees in Active status as of the day of ratification, November 17, 2014. … and AS5, paid to an employee regardless of the employee’s status. The agency should refer to the AJR procedure above to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-516-retroactive-rate-increases-and-ratification-bonus-paymentFire Island Union Free School District – Claims Auditing (2023M-114)
… Board of Education (Board) properly audited claims before payment. Key Findings The Board did not properly audit claims before payment. As a result, there was an increased risk that … from ensuring that the Business Office had authorized payment for the goods and services received. 10 claims …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114XI.7.A Revenue Contracts – XI. Procurement and Contract Management
… Approval by the Office of the State Comptroller (OSC) of revenue contracts, including barter agreements, requires that the … Approval by the Office of the State Comptroller OSC of revenue contracts including barter agreements requires that the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7a-revenue-contractsTown of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… The purpose of our audit was to review the claims audit process and to determine if there were any conflicts of … The Board has not established an effective claims audit process. A Board member has a prohibited interest in Town … The purpose of our audit was to review the claims audit process and to determine if there were any conflicts of …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373EMC 2025 Letter of Support - National Association of Investment Companies
A letter of support from the National Association of Investment Companies.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/naic-letter-of-support.pdfFinancial and Organization Capacity
… Online resources for state agencies researching the financial and organization capacity of a propsective …
https://www.osc.ny.gov/state-vendors/vendrep/financial-and-organization-capacityControls Over Selected Expenditures (Follow-Up)
… directly reimbursing State-licensed providers for forensic rape examination (FRE) services. The FRE Direct Reimbursement …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followSocial Adult Day Services
… the Department of Health (DOH), are effectively overseeing Social Adult Day Services (SADS) programs to ensure that providers comply with … programs that provide functionally impaired adults with services such as socialization, supervision and monitoring, … and the Department of Health are effectively overseeing Social Adult Day Services prog …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesOpinion 95-19
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Improper Uses (prepayment … in their ordinary acceptance and significance and the meaning commonly attributed to them" ( Phaneuf v City of … the following year and the Retirement System's resulting policy of permitting prepayments of the amounts to be …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… - pdf ] Audit Objective Determine whether the Town of Decatur (Town) Board (Board) provided adequate oversight of … Determine whether the Town of Decatur Town Board Board provided adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Otsego County – Cost of Temporary Housing (2015M-97)
… counties to identify critical differences in the strategies employed for temporary housing. …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… Big Flats in Chemung County. The Company has approximately 40 members. The Company currently has two existing fire … project, it cannot be assured it obtained the best price. Furthermore the Company’s plan to repay the debt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialDiNapoli Bolsters State Pension Fund Support of LGBTQIA+ Equity & Inclusion at Portfolio Companies
… national study conducted by the Williams Institute at UCLA School of Law. The Fund engages with companies on LGBTQIA+ …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-bolsters-state-pension-fund-support-lgbtqia-equity-inclusion-portfolio-companiesComptrollers DiNapoli, Lander Urge Fellow Netflix Investors to Support Workers' Rights
… Brad Lander today announced that they have called on Netflix shareholders to support their joint proposal … Brad Lander today announced that they have called on Netflix shareholders to support their joint proposal …
https://www.osc.ny.gov/press/releases/2023/05/comptrollers-dinapoli-lander-urge-fellow-netflix-investors-support-workers-rightsWatervliet City School District – Payroll and Claims Processing (2013M-4)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll and claims processing operations for the period … illness or personal use, and, in some cases, receive cash payments for a portion of those days that are unused at …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4