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Opinion 88-75
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … firm and the city if the city attorney has the power or duty to negotiate, prepare, authorize or approve the …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Opinion 92-30
… but must disclose any interest in such a contract pursuant to General Municipal Law, §803 and should not participate in … entered into a contract with the not-for-profit agency to provide services on behalf of the county. You also ask … with which the county contracts. The statutes relating to conflicts of interest of municipal officers and employees …
https://www.osc.ny.gov/legal-opinions/opinion-92-30State Government Accountability - Special Reports
… Avoid Disallowances by Ensuring Eligibility, March 2012 Employment Managing Dual Employment – Agencies Can Strengthen Oversight of Employee … of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsDiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… In the emergency response to Superstorm Sandy, the state Division of Military and Naval … which tacked on $20,000 in excessive costs, according to a report released today by State Comptroller Thomas P. … “In times of disasters, most New Yorkers pull together to help each other, not to make a quick buck,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recoveryAbout an Employer’s Role – What Every Employer Should Know
… responsibilities you have as a participating employer is ensuring every employee is aware of the opportunity to join NYSLRS. By law, employers … The accurate and timely reporting of employees’ salary is extremely important because the reported salary determines …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleOverpayments to Cabrini Medical Center (Follow-Up)
… Medical Center. The overpayments occurred because a billing company (hired by Cabrini) incorrectly altered … the Medicaid overpayments made to Cabrini, investigate the billing company, and implement controls within eMedNY to …
https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-followCompliance With School Safety Planning Requirements (Follow-Up)
… Commissioner’s Regulations (State Regulations) and DOE Chancellor’s Regulations (City Regulations) provide additional guidance. For example, DOE’s District Safety Team must develop a comprehensive district-wide school safety plan and DOE’s schools must develop school-specific emergency response …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followContract Advisory No. 23
… the accuracy of Authorized Signature Forms ( AC 1782-S ) Guidance : As referenced in the Guide to Financial … (BOC) uses the Authorized Signature Form ( AC 1782-S ) to validate signatures on contracts, amendments, change … AC 1782-S to OSC’s BOC. The agency head or designee must sign the bottom of the authorization form. When more than one …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sChautauqua County – Financial Condition (2023M-111)
… Chadwick Bay Intermunicipal Water Works (CBI), resulting in a balance owed of $1.4 million. Spent $5.2 million from … reports and cash flow analyses to prevent further decline in financial condition. County officials generally agreed … findings. Appendix B includes our comment on issues raised in the County’s response. …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Hammond Central School District – Financial Management (2024M-70)
Determine whether the Hammond Central School District District Board of Education Board and District officials properly managed fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… complete report – pdf] Audit Objective Determine whether the Village of Cedarhurst (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Cedarhurst Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… – pdf] Audit Objective Determine whether the Village of Hoosick Falls (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Hoosick Falls Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16DiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… Onondaga County had the smallest growth at 8.9%. These monthly sales tax collections are from the cash distributions … (for January to March) will be available in April. Table Monthly Local Sales Tax Collections by County and Region …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearArea #9 – Wireless Network – Information Technology Governance
… Wireless networks are exposed to many of the same types of … by individuals with malicious intent. Also, because wireless networks are often used as extensions of wired networks, even minor IT security weaknesses on wireless networks can expose internal network resources to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… staff and our diversified asset allocation.” The Fund is the third-largest public pension fund in the country and … mortality. The Fund’s long-term expected rate of return is 7.5 percent. Strong returns in recent years have resulted … not available A graph showing the Fund’s value since 1993 is available here: …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionThe Ex-spouse’s Payments – Divorce and Your Benefits
… ex-spouse’s payments will begin after we calculate their distribution. Payments will not be retroactive to the date … the DRO. If an ex-spouse is entitled to a retroactive distribution, the DRO must clearly state that intent, note … over their monthly benefit into a tax-deferred retirement account (such as an IRA, 401K, 403b, etc.). Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-payments2022 Virtual Lunar New Year Celebration
… stream of the event has ended, but the replay of the event is available below. 2022 Honorees Kevin Kim Commissioner … About Lunar New Year Lunar New Year, or Chinese New Year, is an annual celebration that marks the end of winter and beginning of spring. The Chinese calendar is on a 12-year cycle, with each year linked to a specific …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… cash advance account code as listed in the table below. Like the codes in the table above, these specific codes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceAccess Controls and Vulnerability Management
… provide transportation services to the Capital Region and is the primary transportation provider in the area, providing … workforce of 806 employees in 2025. CDTA’s mission is to provide mobility solutions that connect the region’s … and identifying appropriate funding sources. CDTA is governed by a board of directors. The Chief Operating …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementState Agencies Bulletin No. 2237
… 6461 on the file layout. The additional fields are: Field Name Type Length Field Begin Field End Birthdate Date 8 6453 6460 Field Name Type Length Field Begin Field End Coverage Elect Char 1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fields