Search
Purchasing and Procurement Practices (Follow-Up)
… corporation that holds the exclusive franchise rights to operate New York State’s three major thoroughbred … into a bankruptcy settlement agreement conveying all rights, titles, and interests in its racetracks to the State. …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followChenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162), … access and view personal, private and sensitive information (PPSI) 1 or disable the network. Without an IT … Educational Services (BT BOCES) South Central Regional Information Center (SCRIC) to provide IT services. The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fState Agencies Bulletin No. 1598
… of PayServ changes that must occur when an employee is Retired and Rehired. Affected Employees: Employees that have … OSC has identified several individuals that are currently Retired and Rehired in PayServ who still show as Elect in the … ORP or VDC Savings Plans panel for any employee that is Retired and Rehired if the agency has not Terminated it or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same period last year, … Year-over-year growth in collections during the first half of 2025 almost doubled that for the same period last year … tax collections totaled $119 billion in the first half of 2025 an increase of 37 $423 million compared to the same …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearOpinion 90-8
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Local Laws (preemption) LOCAL LAWS -- Preemption (foreign fire insurance taxes) INSURANCE LAW, §§9104(g), 9105(e); MUNICIPAL … governing the distribution and use of foreign fire insurance tax moneys remain effective following the amendment …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 91-26
… to prepare plans and designs for the construction of a new library building. You have informed us that both the …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 92-3
… of interest prohibited by General Municipal Law, article 18 under the following circumstances. You state that the … of interest prohibited by General Municipal Law article 18 under the following circumstances …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 91-25
… pay); (employment restrictions) GENERAL MUNICIPAL LAW, §207-a(2), (6): A disabled retired firefighter receiving payments pursuant to General Municipal Law, §207-a(2) is entitled to longevity salary increments or steps, … pay. A firefighter receiving payments pursuant to section 207-a(2) is subject to the employment restrictions in section …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Comptroller DiNapoli Releases School Audits
… company and IT consultant and did not audit claims for these services. The board did not review or approve … duties within the payroll process have been segregated. For example, computer access levels to various …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… and effective management strongly positions the Fund to ensure that state and local government employees will … by the Fund in 2009 as part of his ongoing efforts to increase accountability and transparency. …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… projects grant program appropriations. Click here to download the table below as a Microsoft Excel file . SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… end of the second quarter of State Fiscal Year 2023-24. For the three-month period ending Sept. 30, 2023, Fund … portfolio, ensuring the strength of the fund for generations to come.” The Fund's value reflects …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… retirement benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly … PLS is calculated on our Partial Lump Sum Payment page . A member with a DRO can choose a PLS option. If the DRO … with the Order. If the DRO does not address the PLS, the member will receive the PLS distribution at retirement and …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… module directly or bulkload the Travel and Expense module from their systems. Business Units are required to follow the policies outlined in this chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewXIII.10 Overview – XIII. Employee Expense Reimbursement
… When an employee owes the State a refund as the result of an employee expense report, the employee may use the Due …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. Review prior …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsManagement of Energy Consumption
… could have saved approximately $930,000 in energy costs for 2010. Key Recommendations Develop and implement a plan to reduce energy consumption. Retain energy usage data for all OCFS facilities so reduction achievements can be …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionAdministration of Fellowship Leaves (Follow-Up)
… of New York (CUNY) instructional staff were awarded for authorized purposes and in compliance with all applicable … and the integrity of CUNY’s fellowship leave program. For example, there was no single comprehensive record …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followState Agency Small-Dollar Purchases (Follow-Up)
… in its efforts to increase State agencies’ P-Card use for small-dollar purchases. Aggregate P-Card use increased … have P-Cards during either year, and one used the P-Card for all purchases during both years. Key Recommendations None …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-follow