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Response to Human Trafficking
… or coercion to compel commercial sex or labor. Article 10-D of the New York State Social Services Law created a …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingIntroduction to IT Governance – Information Technology Governance
… local governments and schools invest a considerable amount of resources into their information technology (IT) systems … important given the ongoing and escalating prevalence of ransomware 1 attacks against local governments and … own can adequately safeguard your IT investments, a number of internal controls appropriately implemented and monitored, …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceDiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… Fund) plans to vote against all board directors standing for re-election at companies that have no women on their … members of the board's governance committee standing for re-election. DiNapoli also announced agreements with four … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsJoin Our Team as a Local Government Auditor
… for governmental and financial oversight of state agencies public authorities loca …
https://www.osc.ny.gov/jobs/lgsaDiNapoli Releases Annual IDA Report
… 61 percent – were located in upstate regions and accounted for 41 percent of the total value of all projects. Downstate … projects. Manufacturing projects accounted for 1,118, or 26 percent, of all active projects. Two-thirds, or 2,844, of … by Specific IDA Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportState Agencies Bulletin No. 845
… independent contractor. Simultaneously with the issuance of this Bulletin, the Office of the State Comptroller (OSC) is issuing Procurement and … and to restate existing procedures for the processing of payments for services rendered to the State by individuals …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerLife Changes: What If I Work After Retirement?
… Update Regarding Retiree Earnings Limit 1 The earnings limit for retirees employed by school districts … through June 30, 2027 (May 2025 legislation extended the date from 2025 to 2027). This earnings limit suspension … or charter school. For most other retirees under the age of 65, the $35,000 limit is in effect and applies to …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementState Comptroller DiNapoli Releases Municipal Audits
… not enforce these goals if not achieved. No practices were in place to ensure penalties were accessed when warranted and no formal written policies and procedures were in place for officials to monitor whether loan disbursements … a four-year total of $505,187 more than necessary in taxes and maintained an excessive level of surplus fund …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0Growth in Local Sales Tax Collections Remains Strong in 2019 Due to Robust Second Half
Local sales tax collections in New York State totaled $18.3 billion in 2019 for a year-over-year increase of 4.7 percent.
https://www.osc.ny.gov/files/local-government/publications/pdf/growth-in-local-sales-tax-collections-second-half-2019.pdfInternal Controls for Inventory and Equipment
Print out presentation prior to webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-inventory-and-equipment-05-15-2020.pdfDiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… People with disabilities in New York City face the same challenges … marking National Disability Employment Awareness Month with the Mayor’s Office for People with Disabilities. “There is a stark disparity in employment … People with disabilities in New York City face the same challenges …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesNew Hartford Central School District – Procurement (2016M-153)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… [read complete report – pdf] Audit Objective Did Chazy Union Free School District (District) officials … Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … to December 31, 2025. 2 Audit Summary District officials did not properly identify, report or implement needed …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Village of Harriman – Water Department Billing (2014M-311)
… Purpose of Audit The purpose of our audit was to review the Village’s water billing … 7, 2014. Background The Village is located in the Towns of Monroe and Woodbury, Orange County, and has a population … Village of Harriman Water Department Billing 2014M311 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Town of Seneca Falls - Procurement (2018M-143)
… above a reasonable limit only after soliciting some form of competition, and provide guidance as to how such …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Military Service Credit
… service toward retirement benefits. Once we receive your request for military service credit, we will determine which … at: National Personnel Records Center 1 Archives Drive St. Louis, MO 63138 Fax: 314-801-9195 Veterans who have been …
https://www.osc.ny.gov/retirement/publications/military-service-creditDiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… that these properties are managed responsibly and that tenant apartments are safe, well-maintained, and affordable.” … reports to HPD, limiting the agency’s ability to monitor tenant safety. Clinton Towers (2 buildings, 397 units, … the need for stronger oversight, real accountability, and tenant protections that prioritize stability and safe living …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditionsNew York's 529 College Savings Program Turns 20
… the lowest fees in the country, and New York taxpayers can deduct annual contributions to the Program of up to $5,000 … markets and distributes the Advisor-Guided Plan . Contact your financial advisor for more information about New York’s … 529 Advisor-Guided College Savings Program. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20Reporting Member Contributions – Enhanced Reporting
… You report contributions through the file upload process using transaction 3, or through manual reporting . Member contributions are calculated on each employee’s full gross … contribute (including information about voluntary contributions for eligible members), please see the Member …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsDiNapoli and NY State Pension Fund Reach Agreements with Major Companies on Executive Pay
… and adopt policies that take into account the compensation of the rest of their workforces. In response to the agreements, the Fund … forward." According to the Economic Policy Institute, CEOs of America's largest firms earned $271 for every dollar their …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-and-ny-state-pension-fund-reach-agreements-major-companies-executive-pay