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Southwestern Central School District – Claims Audit (2025M-34)
… appointed claims auditor properly audit claims prior to payment? Audit Period July 1, 2023 – January 22, 2024 … district before they are paid or appoint a claims auditor to assume the board’s powers and duties to audit and approve claims. A proper claims audit ensures …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Town of Windsor – Capital Project (2025M-52)
… [read complete report – pdf] Audit Objective Did the Town of Windsor (Town) Board (Board) properly manage its highway … the Program The elected five-member Board, composed of the Supervisor and four Board members, is responsible for the general management and control of the Town’s operations and finances including overseeing …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… to ensure they are appropriate, properly documented and in accordance with the district’s budget and procurement … is responsible for overseeing the financial operations in the Business Office, including the Purchasing Agent who is … 10 invoices contained eight confirming purchase orders, meaning that purchase orders were issued after goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45New York State Artificial Intelligence Governance
… to consider, it lacks adequate guidance and procedures on how these agencies can meet these expectations. We … governance. These incomplete approaches to AI governance do not ensure that the State’s use of AI is transparent, … the agencies required or developed specific procedures to test AI systems in order to evaluate whether outputs were …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceFund'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 … satisfaction, and accomplishment from working at the Fund. Investment Philosophy Investment objectives We aim for the …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyWestchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… New York law. Parisi and the relative named Stokes after a Southampton, New York, street on which Parisi owned a …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtComptroller DiNapoli Releases Municipal Audits
… Clark Mills Fire District , Village of Clinton , Elba Fire Department , Village of Ellenville , Village of Harriman , … to determine the condition of individual funds. Elba Fire Department – Controls Over Financial Activities (Genesee … County) The board did not provide adequate oversight of department financial activities. In addition, the treasurer …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Clark Mills Fire District , … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … its annual update document with the State Comptroller’s Office for 2010, 2011, 2012 and 2013. Village of Clinton – …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… fees and utilities), direct access to a district bank account to disburse funds. Officials also allowed payment of …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Clifton , City of Glen Cove , Smithtown Fire … P DiNapoli today announced his office completed audits of the Town of Clifton City of Glen Cove Smithtown Fire …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2NY State & City Comptrollers, State Treasurers: Federal Bill Attempts to Silence Investors
… A broad coalition of state fiduciaries today joined New York State Comptroller Thomas P. DiNapoli … and accountability. The Statement is in response to provisions of the Financial CHOICE Act , legislation … Commission permits investors holding $2,000 of company stock for at least one year to file a shareholder proposal. …
https://www.osc.ny.gov/press/releases/2017/06/ny-state-city-comptrollers-state-treasurers-federal-bill-attempts-silence-investorsComptroller DiNapoli Releases School Audits
… audits of the Albany Leadership Charter High School for Girls , Charter School for Applied Technologies , Eugenio … and effectively.” Albany Leadership Charter High School for Girls – Professional Services (Albany County) The charter … DiNapoli announced completed audits Alb Leadership Char HS for Girls Char School for Applied Technologies Eugenio Maria …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0Opinion 92-54
… LOCAL FINANCE LAW, §60.10: A prospective appointee to fill a vacancy in the office of town supervisor who is an … obligations presently held by the bank, and the future sale of obligations by the town to the bank, unless one or more of the exceptions in General …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Opinion 91-53
… fixed, however, may not exceed the amount set forth in the notice of hearing on the preliminary budget unless a local … of deputy supervisor is not required to be listed in the notice of hearing on the preliminary budget. (3) A town board … additional salary in excess of the amount set forth in the notice of hearing on the preliminary budget for the highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 2002-1
… for volunteer firefighters, if the program is to provide credit for up to five years of firefighting service rendered … to utilize life insurance to fund death benefits (see Report On Volunteer Firefighter Length of Service Award … program. 3 In view of the above conclusion, we need not address the remaining questions posed for our consideration. …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1State Agencies Bulletin No. 896
… 67 who meet the eligibility criteria Background Chapter 49 of the Laws of 2008 implements the agreement between the State of New York and the Rent Regulation Services Unit and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/896-april-1-2009-salary-and-longevity-increases-employees-represented-rentState Agencies Bulletin No. 888
… Purpose To inform agencies of OSC’s automatic processing of the LLS payment and to provide instructions for payments not processed automatically. Affected Employees … To inform agencies of OSCs automatic processing of the LLS payment and to provide instructions for payments not processed automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/888-april-2009-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 806
… processing and to provide instructions for payments not processed automatically. Affected Employees Eligible … year of service in such grade by April 1, 2008 ; and did not receive a Performance Advance in October 2007; and was … rated ”Unsatisfactory” during Fiscal Year 2007-2008 are not eligible to receive a Performance Advance. Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/806-april-2008-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 708
… ratings given during that period and subsequently reversed on appeal will satisfy this requirement. No finding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/708-public-employees-federation-pef-and-rent-regulation-services-unit-rrsuDivision of Housing and Community Renewal Bulletin No. DH-51
… Advance Requirements RRSU employees whose annual salary is below the Job Rate of the employee’s current grade on the … Current Code Update to 0001 0001 if the new salary is below Job Rate 2011 if the new salary is equal to Job Rate … current salary is equal to or greater than Hiring Rate and below Job Rate and the Anniversary Date is 10/2/XX-4/1/XX …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-51-april-2011-performance-advances-graded-and-ns-equated