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Joint Letter to Coca-Cola
Sample of letter sent by Comptrollers DiNapoli and Stringer to 20 major U.S. corporations urging them to uphold LGBT rights around the globe.
https://www.osc.ny.gov/files/press/pdf/coca-cola-equal-rights.pdfOMH Contract With Shorefront Mental Health Board - Compliance With Prevailing Wage Law (2013-S-62)
We audited the Office of Mental Health, South Beach Psychiatric Center’s contract with Shorefront Mental Health Board Inc. to determine whether its janitorial w
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s62.pdfCollateral Loan Broker's Registration Statement
Article 5, Section 53 of the General Business Law provides - After September First, Nineteen Hundred Sixty, no person, corporation, firm or association shall ca
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/collateral-loan-broker-registration-statement.pdfUnclaimed Property Relating to All Business Entities
Unclaimed property subject to Article V of the Abandoned Property Law includes amounts and securities due on a company’s own debt and equity issues, municipal d
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/general-corporations.pdfVillage of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… The Board conducts a proper audit of claims. The Village’s check signing process is adequate. Key Findings Village … Village of Farmingdale Procurement Claims Audit and Check Signing 2018M100 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100College Choice Tuition Savings Program Appropriation
… Program Legislative Session 2017-2018: College Choice Tuition Savings Program Appropriation – A.10833 … and expenses related to the administration of the College Choice Tuition Savings Program. Memo Bill Text Status … and expenses related to the administration of the College Choice Tuition Savings Program …
https://www.osc.ny.gov/legislation/college-choice-tuition-savings-program-appropriationIntroduction – Travel and Conference Expense Management
… Officers and employees often travel as part of their official duties, whether it is to attend … that creates the need for diligent oversight. A long line of audit findings have emphasized the need to provide guidance regarding the management of travel and conference expenses. Some examples of our audit …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionState Agencies Bulletin No. 1718
… l-bulletins/state-agencies/2311-summary-tax-related-changes-2025 Questions Questions regarding the tax implications for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsThree Town Fire District - Board Oversight of Financial Activities (2018M-106)
… laws. Competitive bids or competitive offers are awarded in accordance with GML. The District is operating within its …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Security and UCS Days Worked Calculator
… Use the Security and UCS Days Worked Calculator to determine the total number of days worked the fiscal year (4/1-3/31). It is helpful when … Use this calculator to determine the total number of days worked the fiscal year 41331 …
https://www.osc.ny.gov/state-agencies/payroll/security-and-ucs-days-worked-calculatorCity of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… total approximately $17.8 million for the general fund, $3.4 million for the water fund and $6.0 million for the sewer …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117White Plains City School District – Procurement of Professional Services (2014M-240)
… audit was to review the District’s process and procedures for procurement of professional services for the period July 1, 2012 through April 30, 2014. … seven-member Board of Education. Budgeted appropriations for the 2013-14 fiscal year were approximately $193 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… District (District) Treasurer filed the required annual financial reports with the Office of the State Comptroller … (OSC). Key Finding The Treasurer did not file annual financial reports with OSC for fiscal years 2015-2019 in … should ensure the Treasurer files the required annual financial report in a timely manner. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… of Batavia (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City … City officials could consider taking additional steps to increase physical accessibility at selected facilities. … City of Batavia City officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… of Cooperative Educational Services (BOCES) is a public entity serving 23 component school districts. BOCES is …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalCity of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
City of Auburn Hydroelectric Power Operations and Software Management 2017M99
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… at the Library, such as signs identifying van accessible parking spaces. Recommendation Town officials should assess …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Opinion 93-9
… Volunteer Firemen's Benevolent Association (disposition of interest on investment of tax moneys); (need to be member of … may expend foreign fire insurance tax moneys, or any interest earned thereon, to provide college scholarships to … may expend foreign fire insurance tax moneys, or the interest earned thereon, for the purpose of providing college …
https://www.osc.ny.gov/legal-opinions/opinion-93-9State Agencies Bulletin No. 1534
… earnings limit for Tier 5 Employee Retirement System (ERS) members for calendar year 2017 is $18,448.11. Background … Affected Employees Employees who are Tier 5 members of ERS Plan Type 7Y Effective Dates Institution Paychecks dated … overtime earnings limit for that year for Tier 5 ERS members as follows: ERS Overtime Limit by Calendar Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1534-tier-5-pensionable-overtime-earnings-limit-calendar-year-2017-employeesState Agencies Bulletin No. 1450
… earnings limit for Tier 5 Employee Retirement System (ERS) members for calendar year 2016 is $17,910.78. Background … Affected Employees Employees who are Tier 5 members of ERS Plan Type 7Y Effective Dates Institution Paychecks dated … overtime earnings limit for that year for Tier 5 ERS members as follows: ERS Overtime Limit by Calendar Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1450-tier-5-pensionable-overtime-earnings-limit-calendar-year-2016-employees