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Trash Can Free Stations Pilot Program
… Purpose To determine if Metropolitan Transportation-New York City Transit officials effectively evaluated the various … 468 subway stations throughout Brooklyn, the Bronx, Manhattan and Queens. Trash collected is bagged and stored in …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programPrivacy and Security of Student Data
… Objectives To determine if the State Education Department (Department) … data and is monitoring New York State school districts to ensure they are complying with the legislation and …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataNY State Comptroller Announces Appointment of Emerging Managers Director
… held various leadership positions at CastleOak Securities, Loop Capital Markets, Topeka Capital Markets and Citi …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… initial audit report Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Report 2017-N-5 ). … housing to middle-income families. The New York City Department of Housing Preservation and Development (HPD) …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… tax proceeds? Audit Period January 1, 2023 – February 20, 2025 Understanding the Program In accordance with New York … tax proceeds are generated from a tax, generally at a rate of 2 percent that is imposed on the premiums of fire insurance policies written by certain out-of-state insurers against loss or damage by fire on …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsOpinion 89-4
… notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and stockholder) GENERAL MUNICIPAL LAW, §§801, 802(1)(a), (1)(g); LOCAL … as provided in section 802, no chief fiscal officer, treasurer, or his deputy or employee, shall have an interest …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 89-21
… of one town may maintain and repair a portion of the road located in the other town pursuant to an agreement with … NE2d 243 [1977]; Tagg v City of Lockport , 228 AD 319, 238 NYS 662 [4th Dept 1930], affd 254 NY 582, 173 NE 876 [1930]; … of Towns of Elma and Marilla , 201 App Div 252, 194 NYS 554 [4th Dept 1922] affd 234 NY 554, 138 NE 540 [1922], …
https://www.osc.ny.gov/legal-opinions/opinion-89-21State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… intermediate-hazard dams have an engineering assessment (EA) conducted at least every 10 years and submit the report to DEC. If the dam has no recent EA or if the information in the EA is incomplete or otherwise insufficient to determine a …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsState Comptroller DiNapoli Releases Municipal Audits
… to properly segregate payroll duties. Oswego County – Court and Trust Funds Auditors found the records maintained … appropriate records and properly reported the condition of court and trust funds to the State Comptroller as prescribed … auditors found that electronic data containing PPSI on 32 of the 61 county-owned department IT devices examined. …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionState Comptroller DiNapoli Releases Audits
… made. United Cerebral Palsy Association of Nassau County, Inc. — Compliance With the Reimbursable Cost Manual United Cerebral Palsy Association of Nassau County, Inc. (CPN) is a State Education Department (SED)-approved, … Day Care (AMC) is a New York City-based not-for-profit organization authorized by SED to provide Special Education …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsDebt – 2022 Financial Condition Report
… the capacity to finance future capital assets and grants. New York State Ranks Second Highest in Outstanding Debt … general obligation bond ratings were assigned as follows: AA+ by Fitch Ratings; Aa2 by Moody’s Investors Service; and …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Comptroller DiNapoli Releases Municipal & School Audits
… lack transparency, circumvent the statutory limit on surplus fund balance and result in taxpayers being taxed … policies and state law. The claims auditor also relied on other district officials to perform her job … for three bank account balances totaling $1.1 million on May 31, 2023 in the accounting records or comply with …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… OBLIGATION DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the retirement (i.e., permanent removal from service) of a … the financial statements, OSC will collect the following information about AROs from agencies annually: Asset name and …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Municipal Audits
… County) The review examined the town’s progress in acting on recommendations from another audit report examining the …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… Amani Public Charter School – Payroll and Timekeeping (Westchester County) School officials did not ensure that all … Pleasant Central School District – Financial Condition (Westchester County) District officials adequately monitored …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… purchases included 289 computers and 110 various computer accessories and warranties for member public libraries. … New …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2SUNY Bulletin No. SU-161
… guidelines may be referred to GOER. Agency Actions To report a VRWS, agencies must submit a Job Action Request … of Data Change/Voluntary Reduction ( DTA/VRW ), change the Full/Part-Time indicator to "Voluntary" and change the … and 95% in increments of 5%. To return an employee to a full work schedule, agencies must submit a Job Action Request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… the state is $840. “Fighting refund fraud is an ongoing battle as people find new ways to cheat the system,” DiNapoli … looking to cheat their fellow New Yorkers by filing for refunds they are not entitled to. My office is stopping … audit. The majority of questionable refunds stopped were for returns filed by taxpayers who claimed refundable credits …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsState Agencies Bulletin No. 877
… Agency Actions Agencies must access all transactions for Sing Sing Employees Federal Credit Union through the … the completion of a new Direct Deposit Form (AC 2772) for New York State Employees. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/877-conversion-sing-sing-employees-federal-credit-union-deduction-direct