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Opinion 91-32
… 755, 759, 410 NYS2d 199, 200). As the court in the Evans case noted, however, "[e]ssential to the application of this … we note that although at least one New York appellate case has recognized that the market value of real property … or gratuity is not reducible to any precise formula. Each case must be decided on the basis of its own facts. ... The …
https://www.osc.ny.gov/legal-opinions/opinion-91-32United Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… (SCIS) program to children with disabilities between the ages of three and five years. During the 2013-2014 school …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualAbout Statement No. 67 – Governmental Accounting Standards Board
… Board (GASB) Statement No. 67, Financial Reporting for Pension Plans : Establishes accounting and reporting standards for public pension systems. Defines the way public pension plans calculate and report the Net Pension Liability. …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67Opinion 91-4
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) VILLAGES -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-91-4NYS Pension Fund Commits $2 Billion to Climate Transition Index
… equity and corporate bonds that are aligned with a 1.5-degree scenario. A baseline assessment will be conducted, …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-indexOpinion 2005-6
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6UCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual
… CFR-reported financial information. During the 2019–20 school year, Empower served 94 preschool children in the SED …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualNY State & City Comptrollers, State Treasurers: Federal Bill Attempts to Silence Investors
… P. DiNapoli and New York City Comptroller Scott Stringer in issuing a "Joint Statement on Defending Fundamental … the Financial CHOICE Act , legislation pending in the U.S. House of Representatives, which would effectively prohibit … it." The Statement has been sent to all 435 members of the House of Representatives. In addition to Comptrollers …
https://www.osc.ny.gov/press/releases/2017/06/ny-state-city-comptrollers-state-treasurers-federal-bill-attempts-silence-investorsDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… every 100 resident personal income tax (PIT) filers left New York state in 2020, according to State Comptroller Thomas P. … pandemic years of 2020 and 2021 and follows up on DiNapoli’s May 2022 report that looked at pre-pandemic taxpayer …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycTrain On-Time Performance
… departs later than half the headway time), or is abandoned en route (i.e., skips any scheduled station stops or fails to … a train on time when it is not canceled or abandoned en route, and it arrives at the end terminal not more than …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceNY State Pension Fund and Church Commissioners for England Call for Exxon to Separate Board Chair and CEO Positions
… New York State Comptroller Thomas P. DiNapoli on behalf of the New York State Common Retirement Fund (the Fund) and Edward Mason, Head of Responsible Investment at Church Commissioners for … to require the board chair be an independent member of the board. The two institutional investors also announced …
https://www.osc.ny.gov/press/releases/2019/05/ny-state-pension-fund-and-church-commissioners-england-call-exxon-separate-board-chair-and-ceoDiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… State agencies were late more than 77 percent of the time in … to ask NFPs to help care for our children, look after the elderly and provide so many other important services without … Department of Health $136,076 70% Office of Children and Family Services $30,648 16% State Education Department …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsVillage of Depew - Purchasing (2018M-158)
… goods and services were procured in the most economical way and in accordance with the Village’s purchasing policy. … Retain evidence of quotes or Village officials’ attempts to obtain quotes with the claim. Village officials agreed … goods and services were procured in the most economical way and in accordance with the Villages purchasing policy …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-depew-purchasing-2018m-158State Comptroller DiNapoli Releases Audits
… and refund the state. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsLois Bronz Children's Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Lois Bronz … The Center provides preschool special education services to children with disabilities who are between three and five …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/lois-bronz-childrens-center-inc-compliance-reimbursable-cost-manual14th Annual Emerging Manager & MWBE Conference
… reflected an unwavering commitment to protect the people’s money, hold government accountable and build a better future … reflected an unwavering commitment to protect the people’s money, hold government accountable and build a better future … reflected an unwavering commitment to protect the people’s money, hold government accountable and build a better future …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/14-annual-conferenceDiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… provides customers with reasonable assurance that the business owners do not have a history of either criminal activity or operating an auto business engaged in deceptive or fraudulent practices. But … data and found an additional 266 potential automotive business locations that were not registered with DMV. Visits …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shopsDiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… The State University of New York (SUNY) needs to make sure its campuses are upholding in-state residency … students receive the benefit of a lower tuition, according to an audit by Comptroller Thomas P. DiNapoli. The audit … “SUNY is enabling graduate students from out-of-state to take advantage of a tuition benefit that is supposed to be …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsAllocation and Budgetary Controls Over Unrestricted Funds
… Purpose To determine if the Research Foundation for the State University of New York had: a fair and equitable methodology for charging …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsDiNapoli: Wall St. Profits on Pace to Beat 2016
… immigrants, the majority (more than three-quarters) from Asia and Europe. New York state has more than twice as many …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-wall-st-profits-pace-beat-2016