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Opinion 88-13
… you suggest that the mayor would be willing to refrain from participating in any board business relating to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 88-75
… OF INTEREST -- Legal Services (contract with city attorney's profit corporation law firm) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(b), 802(2)(a): A city attorney who is an officer, employee, director or shareholder … in the contract between the firm and the city if the city attorney has the power or duty to negotiate, prepare, …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Monitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… in our initial audit report, Monitoring of Prevailing Wage Compliance on Construction Contracts (Report 2015-S-99 … projects to ensure they paid employees at the prevailing wage rate. The audit report concluded that the Authority has …
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)
… who have been legally determined to suffer from a mental abnormality that predisposes them to committing a sex … in a secure treatment facility operated by the Office of Mental Health. Offenders assessed as less dangerous are released to …
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
… and Grape Foundation (Foundation) has spent State funding in compliance with relevant statutory and contractual … Background The Foundation is a public authority, located in Canandaigua, which supports New York State’s wine and … promotion, and education. It is governed by a Board of Directors, most of whom are involved in the wine and grape …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsState Agencies Bulletin No. 1657
… tax withholding and the potential impact of the change as a result of the Tax Cuts and Jobs Act (TCJA) Affected … withheld or over withheld. The Internal Revenue Service (IRS) and the Office of the State Comptroller (OSC) strongly … tax return in order to maximize the benefit provided by the calculator. This tool allows employees to enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-2018Accuracy of Reported Discharge Data (Follow-Up)
… to support a discharge classification. Specifically, when we examined DoE’s discharge classifications for its …
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 office completed audits of Brookfield Central School District , Hinsdale Central … included appropriated and subsequent use of fund balance. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsUser Access Controls Over Selected System Applications (Follow-Up)
… since 1950, Upstate Medical University’s (Upstate) mission is to improve the health of the communities it serves through … a broad range of sensitive and personal information that is considered confidential for a variety of programs, …
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)
… 1, 2010, to June 7, 2013. Background The Town of Almond is located in Allegany County and has approximately 1,600 residents. The Town is governed by an elected five-member Town Board. The Town’s …
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
… that specific check only. Only employees who received pay, in addition to unfilled positions, are included on the master file. The birthdate and pension elect/term fields were added to assist agencies who may use this data in … specific files are required. Please see the attached PDF for the updated file layout Questions: Questions regarding …
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
… Pursuant to the Law, schools such as Churchill receive reimbursement from SED based on the expenses reported on their annual CFRs. To be eligible for reimbursement, reported expenses must comply with Manual … in our audit, adjust Churchill's CFRs and tuition reimbursement rates accordingly, and recover overpayments as …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manual2022 Virtual Lunar New Year Celebration
… Comptroller DiNapoli hosted his 10 th annual Lunar New Year event in celebration of the Year of the Tiger with prominent Asian … of the pandemic’s impact on the greater Flushing area, which includes Chinatown. … Comptroller DiNapoli hosts his …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationArea #9 – Wireless Network – Information Technology Governance
… technology and security can be found in the Office of the State Comptroller’s publication entitled Local Government …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkDiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… and real assets (13.30%) and credit, absolute return strategies, and opportunistic alternatives (7.49%). The …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… exempt from sampling and how they would be secured, and what remedial actions were planned or enacted. Because there is no information on the lead levels of the untested outlets, … to that effect. A copy of our letter to District officials is included in Appendix A. District officials generally …
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)
… Corporation’s (Corporation) progress, as of December 2024, in implementing our recommendations in the audit report Warren County Local Development … Corporation – Revolving Loan Program (2021M-102), released in December 2021. The audit determined that Corporation …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fNY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… Comptroller Thomas P. DiNapoli released the following statement today after the Pew Charitable Trusts public policy … system among states: "The financial health of our state pension fund is very strong, as validated once again by the … ranked it as one of the nation's most well-funded public pension plans," New York State Comptroller DiNapoli said. "We …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… For example: Due to deficiencies in the records, it is unclear whether eight recorded cash and check collections …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19State Comptroller DiNapoli Releases School Audits
… As a result, unrestricted fund balance increased to $2.9 million, exceeding the statutory limit by 19 to 33 … the management of the ECA funds, or appoint an independent person to review and compare the student treasurers' and …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-audits