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Opinion 2009-2
… TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER IMPROVEMENTS -- State … WATER SUPPLY AND DISTRIBUTION -- Town Improvements (need for State Comptroller's permission) TOWN LAW § 209-q (13) … the town must obtain the State Comptroller's permission for the improvement if the total estimated cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2XVI.4.A Cash and Investments – XVI. Financial Reporting
… Pool (STIP) which is used for the temporary investment of funds not required for immediate payments; sole custody funds administered by the Department of Taxation and Finance; and funds of the Division of the Lottery. The New York State and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsDutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… Dutchess County Board of Cooperative Educational Services is an association of 13 component school districts. BOCES is governed by a seven-member Board of Education elected by … Recommendations Ensure that access to the vendor module is given to specific users based on their job descriptions …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Fairport Central School District - Payroll and Employee Benefits (2023-118)
Determine whether Fairport Central School District District officials accurately paid employees and properly calculated employees leave accruals
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Unified Court System Bulletin No. UCS-111
… the Unified Court System of the modified eligibility for Deduction Code 380 , AFLAC Voluntary Supplementary … Code 380 . Note: The vendor will submit all transactions for enrollments, cancellations, and/or changes via electronic file. Agency update access is available for this deduction. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-111-change-eligibility-aflac-voluntary-supplementary-insurancesShareholders Send Exxon a Strong Message on Climate Change
… board of directors’ opposition. The resolution, filed by New York State Comptroller Thomas P. DiNapoli and the Church … resolution at an Exxon annual meeting — despite the board’s recommendation that shareholders vote against the motion. …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-send-exxon-strong-message-climate-changeWelcome Center and Rest Area Planning and Implementation
… Objective To determine if the Department of Transportation (Department) … – those who live, work, and travel in New York State – have a safe, efficient, balanced, and environmentally sound … Return on Investment, Make It Sustainable, and System Not Projects – with Safety being the overarching theme for …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementation2020-2021 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2020 through September 30, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/annual-report-20-21.pdf2023-2024 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2023 through September 30, 2024.
https://www.osc.ny.gov/files/state-agencies/audits/2025/pdf/annual-report-on-audits-2023-2024.pdf2021-2022 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2021 through September 30, 2022.
https://www.osc.ny.gov/files/state-agencies/audits/2023/pdf/annual-report-on-audits-2021-2022.pdfTuition Assistance Program – State Financial Aid Program at Barnard College
… Located in Manhattan, near Columbia University, students at both schools can enroll in each school’s courses. Barnard …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeSUNY Bulletin No. SU-155
… Purpose To notify agencies that TIAA–CREF (Teachers Insurance and … 18, 2008, close of business, OSC will insert a new row to automatically cancel Deduction Code 405. A new row will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-155-automated-transfer-deduction-code-405-tiaa-special-annuityOpinion 89-49
… Fees (in proceeding for appointment of administrator c.t.a. or d.b.n., or successor executor) SURROGATE'S COURT … (SCPA) based on the value of unadministered estate assets when a proceeding is brought for the appointment of an … enumerated proceedings from the imposition of a fee, does not have any application to these proceedings. …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Wage Subsidy and Transitional Employment Programs (Follow-Up) (2017-F-1)
To assess the extent of the implementation of the two recommendations from our initial audit, Wage Subsidy and Transitional Employment Programs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f1.pdfChazy Union School District – Payroll (2015M-252)
… Background The Chazy Union Free School District is located in the Town of Chazy in Clinton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Opinion 88-27
… pursuant to General Municipal Law, §207-a. Subdivision 1 of General Municipal Law, §207-a provides that any paid … to the 1977 amendment of the statute (L 1977, c. 965, §1), which, inter alia , added subdivisions 2 and 4, it was …
https://www.osc.ny.gov/legal-opinions/opinion-88-27XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… clarification, or documentation from agencies during the voucher or expense report audit process. Agencies are … information, clarification, or documentation during the voucher or expense report audit process, Bureau auditors will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsTown of Jay – Records and Reports (2023M-22)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the … financial operations. Key Findings The Supervisor did not maintain complete, accurate and timely accounting … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22State Agencies Bulletin No. 952
… Purpose To inform agencies of the automatic processing of Social Security and Medicare tax withholding refunds … will be processed in a separate check beginning the week of December 21, 2009 Background The Internal Revenue Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/952-refund-social-security-and-medicare-tax-withholdings-related-militaryDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… Metropolitan Transportation Authority (MTA) should do more to fix the underlying causes, many of which are controllable, according to an audit released today by New York State Comptroller … New York City’s arteries yet on-time performance continues to be an issue,” DiNapoli said. “The MTA has actually lowered …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-track