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Cost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… Establishing an effective water accounting system is a necessary first step in controlling water losses and reducing water system costs. The Federal Environmental Protection Agency (EPA) has … A water accounting system helps to track water throughout the system and identify areas that may need attention, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… to the public’s health and safety have languished in the state’s Brownfield Cleanup Program (BCP), according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit examined the New York State Department of Environmental Conservation’s (DEC) …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… contribution rates for the New York State and Local Retirement System (NYSLRS). Employers’ average contribution … increase from 11.6% to 13.1% of payroll for the Employees’ Retirement System (ERS) and from 27.0% to 27.8% of payroll for the Police and Fire Retirement System (PFRS). NYSLRS is made up of these two …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024Oversight of Runaway and Homeless Youth
… and homeless youth and facilities to ensure they meet State standards and regulations. The audit covered the period … and homeless youth and facilities to ensure they meet State s …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… for the six constituent agencies. The MTA issued the All-Agency Travel Policy Directive entitled “Travel and Business … applied. Certain travel transactions lacked proper prior approvals, statements of purpose, or other required … documentation. Key Recommendations Revise the All-Agency Travel Policy Directive to require MTA’s travel agent …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits has … New York State Comptroller Thomas P DiNapoli today announced the following local government audits has …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees … These expenses, which are discretionary and under the control of agency management, include car rentals, meals, … costs such as airline baggage and travel agency fees. The Department of Labor (Department) spent $6.7 million on …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesOpinion 89-47
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (when adjoining fire protection district is dissolved) -- (assessment of capital costs in district as extended) FIRE PROTECTION DISTRICTS -- Dissolution (when added to … Whether the dissolution of the fire protection districts and the addition of their territory …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Garrison Union Free School District – Information Technology (2023M-127)
… and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network user accounts (35 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127XII.6.J Paying a Refund – XII. Expenditures
… to process vouchers to refund revenue received. New York State often collects revenue from individuals or businesses … not currently existing, must contact the Office of the State Comptroller’s Vendor Management Unit to request a … - Requesting a Single Payment Vendor ID for instructions on how to obtain a single payment vendor ID. Refer to Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundOpinion 89-42
… program. This is in reply to your letter concerning the investment of village funds in short term United States … is issued, the security being evidenced only by an account master record and a description of the security in a … under this program. Initially, we note that the temporary investment of municipal funds is generally governed by …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 98-2
Whether a fire district may pay for dinner expenses for fire commissioners under certain circumstances
https://www.osc.ny.gov/legal-opinions/opinion-98-2Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… budgeting and lack of monitoring have caused fund balance to decline in the general and sewer funds. While the … $217,000 made and payroll benefits provided without Board approval. The Clerk-Treasurer and her Deputy perform most … are in accordance with Board-approved amounts, and such approval is documented. Provide adequate fiscal oversight …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205New York Youth Jobs Program
… of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility … which was established in 2011 under section 25-a of the New York State Labor Law (Law) and known formerly as both the New York Youth Works Program and the Urban Youth Jobs …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programWeekly Investment Plan
… Why Save For Retirement? See How Much You Can Have at Age 65. Find your age, then see how large a retirement account your weekly investment can … Start saving for retirement Examples show a weekly investment amount and how large your retirement savings can grow by age 65 …
https://www.osc.ny.gov/retirement/resources/weekly-investment-planChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… care industry is far from over,” DiNapoli said. “Prices in New York are among the highest in the nation, while child care workers earn wages well below … dropping even before 2020, but the decline accelerated in 2020 and 2021. During these two years, more than 80% of …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsXI.18.I Sexual Harassment Prevention Certification – XI. Procurement and Contract Management
… a written policy addressing sexual harassment prevention in the workplace and provide annual sexual harassment … each person signing on behalf of any bidder certifies, and in the case of a joint bid each party thereto certifies as to … a written policy addressing sexual harassment prevention in the workplace and provides annual sexual harassment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18i-sexual-harassment-prevention-certificationOpinion 91-36
… This opinion represents the views of the Office of the State … with park trust funds should be in or sufficiently near the developments which generated the fees so that the … an existing town park as long as the park is sufficiently near the developments which generated the moneys so as to be …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… report – pdf] We also issued 10 individual reports to the following Villages: Almond , Cedarhurst , Copenhagen , … Summary New York State (NYS) has 532 villages ranging in size from fewer than 50 residents with a budget of … information readily available to the public. By being open, providing information and keeping public records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Opinion 95-22
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … certain exercise equipment to be used to implement a fitness program at the fire station. Insurance Law, §§9104 and 9105 govern … certain exercise equipment to be used to implement a fitness program at the fire station …
https://www.osc.ny.gov/legal-opinions/opinion-95-22