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Opinion 88-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village mayor as vice-president and stockholder of insurance company) GENERAL MUNICIPAL LAW, §801(1) - Village mayor who is also an …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 88-75
… You ask whether your law firm may represent a city in complex litigation under the following circumstances. You … of Olean … Whether your law firm may represent a city in complex litigation under the following circumstances …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Monitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… audit report, Monitoring of Prevailing Wage Compliance on Construction Contracts (Report 2015-S-99 ). Background Our … effectively monitored contractors and sub-contractors on its projects to ensure they paid employees at the … project managers and field representatives performed site visits for construction projects, they did not routinely …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… included in our initial audit report, Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment ( 2014-S-50 ). Background The Sex Offender Management and Treatment Act (Act) was enacted …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followUse of State Appropriations
… 2012 through March 2016. Background The Foundation is a public authority, located in Canandaigua, which supports … through research, promotion, and education. It is governed by a Board of Directors, most of whom are involved in the … has spent 34 percent on research, although spending in the first year was just 27 percent. The Foundation has also …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsState Agencies Bulletin No. 1657
… Purpose To inform agencies of the change to federal tax withholding and the potential impact of the change as a … Eliminated personal exemptions Changed tax rates and brackets Less federal taxes are being withheld due to these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-2018Accuracy of Reported Discharge Data (Follow-Up)
… when we examined DoE’s discharge classifications for its 2004-08 general education cohort (i.e., the students who entered ninth grade in 2004 and were expected to graduate four years later in 2008), we … of Education: Funding and Monitoring of the High School Attendance Improvement and Dropout Prevention Program …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … School District , Malone Central School District and the Marathon Central School District . "In an era of limited …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsUser Access Controls Over Selected System Applications (Follow-Up)
… education, research activities, and communication, Upstate owns and/or administers approximately 200 system … period of inappropriate active access. We also found users who maintained unnecessary and inappropriate access to …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… fund balance was 69 percent of budgeted appropriations for 2013, the general fund town- outside-the-village’s was …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209State Agencies Bulletin No. 2237
… internal systems. Effective Dates: Thursday, September 19, 2024 Eligibility Criteria: Employee must have received pay on … Testing of the new layout will occur from August 1, 2024, through August 31, 2024. Agencies wishing to test the … include the bulletin number in the subject line. In the body, please provide the SFTP address to send test files to, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsChurchill School and Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Churchill School and Center on its Consolidated Fiscal Reports (CFRs) … identified in our audit, adjust Churchill's CFRs and tuition reimbursement rates accordingly, and recover …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manual2022 Virtual Lunar New Year Celebration
… Political Director of the Retail, Wholesale & Department Store Union. The live stream of the event has ended, but the … Noh Political Director Retail, Wholesale & Department Store Union About Lunar New Year Lunar New Year, or Chinese …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Taxation & Finance Division of the Treasury 110 State Street, 2nd Floor Albany, New York 12207 Advances Charged to Lapsed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceArea #9 – Wireless Network – Information Technology Governance
… Wireless networks are exposed to many of the same types of threats and vulnerabilities as wired … relative ease and without incurring additional costs. Some best practices relating to wireless technology include: … of wireless technology and security can be found in the Office of the State Comptroller’s publication entitled …
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 … actuarial assumptions, including wage growth, inflation, age of retirement and mortality. The Fund’s long-term … 2014-2015 and 2015-2016. Returns for the Fund's Asset Classes (as of March 31, 2015) Percent Returned Percentage …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionDiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… State Common Retirement Fund (Fund) was $259.9 billion at the end of the third quarter of state fiscal year 2023-24. … York State Common Retirement Fund Fund was $2599 billion at the end of the third quarter of state fiscal year 202324 …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterThe Ex-spouse’s Payments – Divorce and Your Benefits
… the member’s retirement date, unless otherwise specified in the DRO. It’s important to submit the required documents … is no minimum retirement age when members in active State service must retire. If the member is not in active State … 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-paymentsWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… water outlets in the District because they did not have a sampling plan to identify all potential outlets for sampling. District officials also did not have a remedial … action plan that detailed which outlets were exempt from sampling and how they would be secured, and what remedial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… review was to assess the Warren County Local Development Corporation’s (Corporation) progress, as of December 2024, in implementing …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-f