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Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Monitoring of NotforProfit Cemeteries for Fiscal Stability and Adequate Facility Maintenance 2016S79
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followCosts to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… pursuant to Section 332, Article 3 of the Insurance Law. Our audit covered the period April 1, 2009 through March … merger of the former Departments of Insurance and Banking on October 3, 2011. The Department's Insurance Division … core functions of regulating all insurance activities in New York, including life, property/casualty and health …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012Oversight of School Safety Planning Requirements (Follow-Up)
… a code of conduct, mandates training and instruction for preventing and responding to incidents of school violence, and establishes a uniform system for reporting violent incidents. Further, the SAVE Act … School Districts’ compliance with the requirements for school safety planning, and consequently did not have …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followSchuyler County – Court and Trust Funds (2021-C&T-1)
… [ read complete report - pdf ] Purpose of Review The purpose of our review was to determine whether County … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1DiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… Sheingold as Counsel to the Comptroller, to take effect in early March. He will direct all legal affairs for the … Institute, assisting prosecutors statewide. Sheingold is a 1994 graduate of Yale Law School. He will succeed current Counsel Nancy Groenwegen, who is retiring. His salary is $188,000. A photo of …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerTown of Sidney – Budget Review (B4-13-19)
… in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Sidney, located in … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … revenue and expenditure projections in the proposed budget are reasonable. The Town is currently reporting accounts …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Opinion 99-5
… and/or cooperative library systems" (Memorandum of the New York Library Association to the Governor, May 8, 1972). …
https://www.osc.ny.gov/legal-opinions/opinion-99-5DiNapoli: Monster Beverage Needs To Diversify Board
… on the company to report on plans to increase gender and racial diversity on its board. The Fund's proposal is … on plans to increase diversity, which was also filed last year, asks that the board describe what steps it has taken or … board diversity proposal in recent years. In 2012-13 the Fund filed with five companies: Leucadia National …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-monster-beverage-needs-diversify-boardEmployer Graded Rate Contribution Calculation
… Program Legislative Session 2017-2018: Signed into law on June 27, 2017 as Chapter 48 of the Laws of 2017 – A.2384 …
https://www.osc.ny.gov/legislation/employer-graded-rate-contribution-calculationInvestment Standards
… laws of 2022 – A.9281/S.9045 (Glick/Mannion) – Relates to investment standards for investments of the New York State … savings account program. Memo Bill Text Status … Relates to investment standards for investments of the New York State …
https://www.osc.ny.gov/legislation/investment-standardsState Comptroller DiNapoli Releases Municipal & School Audits
… Town officials did not procure all goods and services in accordance with board policy and applicable statutory … cannot support that all goods and services were procured in the most cost-effective manner, which may have resulted in higher operational costs that would be passed onto …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Oversight and Monitoring of the Universal Pre-Kindergarten Program
… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK … as needed. The UPK program is funded by the State and NYC. The State’s portion is based on a State Education …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programSelected Aspects of Supporting Small Businesses
… To determine whether the New York City Department of Small Business Services properly administered the Employee … up to a maximum of $27,000. Businesses that received grants were required to sign an affidavit certifying that …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesVI.4 Reappropriations Overview – VI. Budgets
… therefore must be reappropriated separately in Bill Copy. For additional information, refer to Section 3.A - Budget Transfers Overview of this Chapter for the Appropriation Movement Authority Quick Guide (How to reappropriate column) for further guidance. Agencies need to be cognizant of these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overview2025ABC State of New York General Obligation Bonds, March 2025 (POS)
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-pos.pdf2025ABC State of New York General Obligation Bonds, March 2025
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-os.pdfOpinion 92-7
… in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys … operation of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts … moneys to pay debts incurred in the operation of volunteer firefighter's business if the Association determines, based …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 93-25
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (lighting of private right-of-way) … or use. September 7, 1993 Michael Davidoff, Esq., Village Attorney Village of Bloomingburg … Whether the village may …
https://www.osc.ny.gov/legal-opinions/opinion-93-25DiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… York's returnable container deposit law to recover all the funds the state is entitled to from bottlers and beverage … initial deposit. When a bottle or can is not returned, the unclaimed deposit is held by the deposit initiator, who must remit 80 percent of any unclaimed bottle deposits to the state on a quarterly basis. …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-billState Agencies Bulletin No. 1705
… New York State Legislature and Statewide Elected Officials in the following departments: 04210 NYS Senate Members 04310 … are increased to $110,000, and the payment of all stipends in Legislative Law Section 5-a must end except for the … for processing these increases will be provided in a separate Payroll Bulletin. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1705-january-1-2019-salary-increases-members-legislature-and-certain-elected