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Opinion 2002-14
… the village is considering the expenditure of village funds to determine whether the water infiltration to these …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… has shown resiliency, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “The South Bronx was …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… The State Education Department (SED) should improve its process … misconduct, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The … such as Pennsylvania and Florida, have addressed this risk by requiring licensees to report new convictions within 30 …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentOversight of Homeless Shelters (Follow-Up)
… Disability Assistance (OTDA) administers programs for the State’s low-income residents and provides leadership, … in the operation of these programs. OTDA oversees the State’s network of emergency homeless shelters—ranging from … general, shelter facilities must be maintained in a good state of repair and sanitation in conformance with applicable …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followState Agencies Bulletin No. 130
… Services will process the initial input of transactions to OSC for the deduction code 317, CSEA Universal Life Program. Agency Processing Agency may need to start or cancel a deduction for an employee with this … code, using the Gen Deduction CD (Agency) panel. Refer to Bulletin No. 89 for instructions on how to start and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programBuffalo United Charter School - Financial Management (2018M-197)
… The Board assigned nearly all revenue the School received to National Heritage Academies, Inc. (NHA), which is … The Board did not have control over School funds or how they are used. Key Recommendations Negotiate changes in the terms of the management agreement with NHA to gain more control over the School’s finances. Continue to …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Town of East Hampton - Budget Review (B21-7-11)
… The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to … years, we recommend that the Town carefully consider how much it sets aside as a cushion against unforeseen events (e.g., …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11Overview – What Every Employer Should Know
… of the annual cost of your employees’ future benefits. NYSLRS’ Actuary must ensure that adequate assets are being … factors such as employee mortality, turnover, expected investment returns, salary growth and even inflation. These … rates based on the value of the Fund as of April 1, 2024 were issued in September 2024 and are for the invoice …
https://www.osc.ny.gov/retirement/employers/partnership/about-employer-contribution-rates/overviewSkaneateles Central School District - Online Banking (2019M-2)
… period were appropriate. The online banking policy does not clearly indicate how online transfers will be authorized and processed. None of the employees involved in online banking received Internet security awareness … Key Recommendations Update the online banking policy to clearly describe the procedures for authorizing and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Highland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… managed and secured network user accounts. Key Findings The Technology Department could improve how they manage and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userState Comptroller DiNapoli Releases School District Audit
… York State Comptroller Thomas P. DiNapoli today announced the following school district audit has been issued. Chenango Forks Central … government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditDiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… The number of hotel rooms in New York City increased by 48 percent between 2006 and 2015, and the number of industry jobs increased by 29 percent, according to a report issued … 2014 before slowing in 2015. Since 2009, the industry has added jobs at a much faster rate (24 percent) than the city …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industryDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… substantial improvement over the past four years. As of mid-2018, only four counties — Clinton, Putnam, Rockland and … than counties in the east. This is in stark contrast to mid-2014 when the statewide foreclosure caseload was near its …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013State Agencies Bulletin No. 857
… Purpose To provide agencies with instructions to apply the Educational Assistance Benefit to employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/857-educational-assistance-benefitsState Agencies Bulletin No. 1034
… are included when determining the taxable amount for tax year 2010 Affected Employees Employees who receive qualified … that exceed the $5,250 threshold for the 2010 calendar year through the agency (paid by voucher through the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1034-educational-assistance-benefitsState Agencies Bulletin No. 936
… are included when determining the taxable amount for tax year 2009. Affected Employees Employees who receive qualified … that exceed the $5,250 threshold for the 2009 calendar year through the agency (paid by voucher through the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/936-educational-assistance-benefitsOversight of Critical Foster Care Program Requirements
… and supervises child welfare services, including foster care and adoption, through its Division of Child Welfare and … Key Findings At each of the ten sites we visited, foster home records lacked evidence that counties or VAs met certain critical foster home certification/approval and recertification requirements, …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsQuality of Internal Control Certification
… the New York State Governmental Accountability, Audit and Internal Control Act (Act) requiring State agencies and public authorities to each institute a comprehensive … DOB requires the head of each covered State agency and public authority to certify compliance with the Internal …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationState Pension Fund Adds $30 Million for Investments in New York Companies
… Retirement Fund has committed an additional $30 million to Primary Venture Partners to invest in state-based companies, New York State … In-State Private Equity Investment Program, designed to make profitable investments in companies located in New …
https://www.osc.ny.gov/press/releases/2015/03/state-pension-fund-adds-30-million-investments-new-york-companiesTown of Sheridan – Cellular Phones (2013M-334)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cellular telephones for … basis which individuals are provided a Town cell phone, according to the Town Clerk. The Town does not have established written guidelines …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334