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Opinion 97-2
… of risks covered under the plan, without regard to age, sex, health status or occupation and such that refunds, rebates, credits or dividends based on age, sex, health status or occupation are not permitted" …
https://www.osc.ny.gov/legal-opinions/opinion-97-2State Comptroller DiNapoli Releases Municipal & School Audits
… authorized investment options when investing available funds. Town of Glen – Water and Sewer Operations (Montgomery … records for the receipt and management of court and trust funds as well as estates in the commissioner’s custody. The …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… complete report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly accounted for … property taxes and water and sewer rents. Key Findings The Clerk did not: Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor (Supervisor) or County Treasurer …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263WSP USA Inc.
… Purpose The objective of our examination was to determine whether contract payments made by the Department of Transportation (Department) to WSP USA Inc. (WSP) were … New York State has approximately 17,607 highway bridges, of which 43% (7,571) are owned by the Department. The …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incTown of Ulysses - Information Technology (2021M-190)
… Ulysses (Town) officials ensured information technology (IT) systems were adequately secured and protected against … and loss. Key Findings Town officials did not ensure IT systems were adequately secured and protected against … access and loss. The Board did not adopt adequate written IT policies or a written IT contingency plan. Officials did …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Village of Bainbridge - Conflict of Interest (2019M-72)
… Key Finding Trustee and his spouse are the owners of a local hardware store, organized as a partnership. As a member of the Board, the Trustee had a prohibited conflict of interest in Village contracts with the hardware store. He …
https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72City of New Rochelle - Elevator Inspections (2018M-62)
… - pdf] Audit Objective Determine whether the City Bureau of Buildings (Bureau) officials ensured that elevators were … Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as applicable. Key … elevators and related equipment that were not included. 75 of 85 property owners did not submit either six month or …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62DiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… and ultimately, more successful New York,” DiNapoli said. “My auditors found DASNY officials have not properly set … faith effort to achieve those goals, and report quarterly on their MWBE participation to the Department of Economic …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationOther Bulletin No. 67
… (Cor Sal) if the Comp Rate Code is ANN Calculating the New Compensation Rate The salary on each inserted row will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-67-april-2023-state-university-construction-fund-scf-civilDebt – 2022 Financial Condition Report
… the capacity to finance future capital assets and grants. New York State Ranks Second Highest in Outstanding Debt … public authorities without voter approval. In SFY 2020-21, New York State had the second highest debt burden, behind … (LGAC) bonds and the Municipal Bond Bank Agency. New York issues State-Supported debt to fund certain capital …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtDiNapoli: Report Finds Persistent Problems at Long Island Power Authority
… office found that previous reforms have not reduced costs for ratepayers and debt levels continue to rise. DiNapoli noted that concerns regarding the cost and … rates, improve service and increase accountability for LIPA ratepayers. “Despite repeated reform efforts, LIPA’s …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authorityState Agencies Bulletin No. 1953
… may include: SSN not in file (never issued to anyone) Name does not match: DOB and gender code not checked Other SSN … identified with a Reason Why SSN Not Verified of “ Name does not match: DOB and gender code not checked ” or “ Other … issued by the SSA. If the information reported in PayServ does not match the information on the Social Security card, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedComptroller DiNapoli: Positive Financial Indicators in Middletown
… positive budget trends have created a healthy outlook for the city of Middletown, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is part of DiNapoli’s fiscal stress initiative and … positive budget trends have created a healthy outlook for the city of Middletown according to a report issued today by …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownXII.4.E Electronic Invoicing – XII. Expenditures
… from vendors. The SFS enables all vendors with a classification that identifies them as “open for ordering” … that submit electronic invoices, as detailed in Chapter XI-A, Section 3 – Purchase Orders of this Guide. Agencies may not refuse to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingOpinion 92-2
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Taxes (authority to use … TOWN LAW, §176(12),(27): General fire district funds may not be used to pay amounts due under a contract for the use … . General Municipal Law, §9-a, authorizing municipalities, but not fire districts, to make inter-fund advances under …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… to ensure that deficiencies identified during inspections are remedied within HUD-prescribed time frames and that inspection standards are consistent across LAs. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingDiNapoli: New York City Job Growth Continues to Set Records
… have continued to decline to all-time lows. Read the full report , or go to: …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsDiNapoli: 33 School Districts Reported in Fiscal Stress
… View full list of school district stress scores: …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressEmployee Incentive and Bonus Payments
… To determine if incentive and bonus payments made by the Erie County Medical Center Corporation (ECMCC) were … created under Public Authorities Law §3626 to manage the Erie County Medical Center health network. Between January 1, … To determine if incentive and bonus payments made by the Erie County Medical Center Corporation were warranted …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsDiNapoli: NYC Sales Tax Collections Strong Due to Tourism and Commuter Return, Fueling Statewide Strength
… 2022 to February 2023), with leisure and hospitality sales on track to exceed pre-pandemic levels, according to a report … their pandemic lows. Sales growth has begun to slow, and my office expects growth to return to normal in the near … New York residents, and a greater capture of sales taxes on out-of-state (internet marketplace) online purchases made …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-nyc-sales-tax-collections-strong-due-tourism-and-commuter-return-fueling-statewide-strength