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Opinion 97-5
… TAXES AND ASSESSMENTS -- Assessments (imposition of assessment for construction of private road) STREETS AND … VILLAGES -- Powers and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Opinion 91-58
… approval and whether a proposed facility is consistent with the local waterfront revitalization program. You ask … approval and a favorable determination as to consistency with the local waterfront revitalization program for a … approval and a favorable determination as to consistency with the local waterfront revitalization program for a …
https://www.osc.ny.gov/legal-opinions/opinion-91-58City of Glen Cove – Budget Review (B7-16-12)
… budget contains no appropriation for the payment of tax certiorari refunds, which have averaged $923,000 over the … City officials told us they intend to use debt to finance tax certiorari settlements. The City’s proposed budget complies with the tax levy limit. Key Recommendations The City should avoid …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12NYS Common Retirement Fund Announces Third Quarter Results
… was 1.11 percent for the three-month period ending Dec. 31, 2016, with an estimated value of $186 billion, … 31, 2016, which is the end of the state fiscal year. As of Dec. 31, 2016, the CRF has 38.5 percent of its assets … 20162017 was 111 percent for the threemonth period ending Dec 31 2016 with an estimated value of $186 billion according …
https://www.osc.ny.gov/press/releases/2017/02/nys-common-retirement-fund-announces-third-quarter-resultsNYS Common Retirement Fund Reports Second Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the second quarter of the State … had a strong first half year, assisted by a surging stock market," DiNapoli said. "However, we remain focused on recent … investment returns over the long-term." The Fund's estimated value reflects benefits of $5.6 billion paid out …
https://www.osc.ny.gov/press/releases/2018/11/nys-common-retirement-fund-reports-second-quarter-resultsDiNapoli: Farms Generate $4.8 Billion for New York's Economy
… New York state's farms generated $4.8 billion in revenue, with 15 agricultural … is a crucial piece of the state's economy, with farms contributing nearly $2.4 billion to the state's gross … on immigrant workers." New York has more than 35,000 farms covering 7.3 million acres, nearly one quarter of the …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-farms-generate-48-billion-new-yorks-economyUnderstanding the Audit Process
… to help refine the audit objective(s). Fieldwork Phase: Audit team examines the organizational and program …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processCity of Olean – Budget Review (B18-1-1)
… accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all local governments that have been … from the general, water and sewer funds to the capital projects fund at the end of the year to fund recurring …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Security and Effectiveness of Division of Criminal Justice Services’ Core Systems
… Purpose To determine whether the Division of Criminal Justice Services’ (Division) selected core systems … Division’s mission is to enhance public safety and improve criminal justice. During the transition to ITS … To determine whether the Division of Criminal Justice Services Division selected core systems are …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsUnity House of Troy – Compliance With the Reimbursable Cost Manual
… included on the CFR in a different category, too many hours per day for certain direct care positions, and the … Inc.: Compliance With the Reimbursable Cost Manual (2013-S-48) Whitestone School for Child Development: Compliance With …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
… 2014 through September 23, 2014. Background The New York State Office of Information Technology Services (ITS) was established in November 2012 as part of a New York State IT transformation to consolidate and merge State … 42 of the State agencies into nine clusters based on type of service provided. The Department is one of five …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemReporting and Utilization of Bias Incident Data
… To determine whether the New York City Police Department (NYPD) is accurately collecting, recording, and reporting bias … data for management decisions. We also determined whether NYPD officers receive sufficient training to enable them to … of Investigation for its collection and publication. The NYPD is responsible for capturing, recording, and reporting …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataSelected Employee Travel Expenses
… the period June 14, 2009 to March 31, 2011. Background New York State's agencies spend between $100 million and $150 … of this analysis, we selected seven State University of New York at Binghamton (University) employees for audit with … totaling $548,262 because the University, as allowed by New York State record retention policies, had purged …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0DiNapoli Audit Finds Problems with Arts Education in NYC Schools
… students are not getting the arts education required by state regulations, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Our audit reveals too … students are not getting the arts education required by state regulations according to an audit released today by New …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-problems-arts-education-nyc-schoolsSelected Employee Travel Expenses
… is free from fraud, waste, and abuse. Background New York State's executive agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … travel expenses for the highest-cost travelers in the State. These travelers incurred over $100,000 in travel …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesService Credit – Divorce and Your Benefits
… NYSLRS members receive service credit for all their public employment beginning with the date they joined NYSLRS. … Court of Appeals in Majauskas v. Majauskas. Service credit is a factor in both the numerator and the denominator: 50% x the years of service earned during the marriage the member’s total service credit Purchased …
https://www.osc.ny.gov/retirement/members/divorce/service-creditInternal Control System Components
… Policy and Reporting Manual Bulletin B-350 requires the head of each covered agency to certify compliance with the …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… To determine whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New York State … To determine whether EmblemHealth Plan Inc overpaid dental claims for members covered by two subscriber plans under the New …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsEconomic and Demographic Trends – 2023 Financial Condition Report
… year 2022, the State gained over 443,000 jobs, an increase of 5 percent compared to growth nationally of 7.3 percent. Employment in the State was still 3 percent … in 2022. New York City had the highest percentage of job gains of any region (6.6 percent) while the North …
https://www.osc.ny.gov/reports/finance/2023-fcr/economic-and-demographic-trendsDiNapoli: Former Town Clerk Pleads Guilty to Stealing Nearly $4,000 From Town of Lincoln
… she accepted payments for the town, including fees for marriage licenses, death certificates, and the dog pound, and …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-town-clerk-pleads-guilty-stealing-nearly-4000-town-lincoln