Search
Opinion 88-76
… (investment of) -- Taxes (applying private source moneys to reduce) EDUCATION LAW, §259(1); GENERAL MUNICIPAL LAW, … the investment of public moneys appropriated by a village to a village public library must be credited to the library fund and not to the village general fund. …
https://www.osc.ny.gov/legal-opinions/opinion-88-76DiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… cost burden of more than 50% of their income going to pay for housing, according to a report by State Comptroller … Previous reports focused on poverty and food insecurity. “For too many New Yorkers, finding and keeping an adequate and … 2.9 million households paying 30% or more of their income for housing. This constituted 38.9% of households, the 3 rd …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestHomeless Services Housing Needs Assessment (Follow-Up)
… To assess the extent of implementation, as of June 2025, of the seven recommendations included in our initial … To assess the extent of implementation as of June 2025 of the seven recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followState Agencies Bulletin No. 937
… in the PEF, M/C or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/937-certification-licensure-and-exam-fee-reimbursement-clefr-2009Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… adequate oversight and management of the Town hall capital project. Key Findings The Board established an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not prepare an itemized project budget and did not appropriately monitor the project. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Inspector General
… of the State Comptroller Office of the Inspector General, 10th Floor 110 State Street Albany, NY 12236 Guidelines …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalDiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… Congress to increase the eligibility age from 26 to 46 for individuals who can participate in the Achieving a Better … Experience (ABLE) program, a savings and investment tool for individuals with disabilities. NY's ABLE program, which launched just … Congress to increase the eligibility age from 26 to 46 for individuals who can participate in the Achieving a Better …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilitiesImplications for the Future – 2021 Financial Condition Report
… Uncertainty Remains While the recession brought on by the COVID-19 pandemic was short-lived, employment has yet to … and other health care programs. At the beginning of the COVID-19 pandemic, tax receipts fell sharply, and the … below the previous year. Higher than anticipated federal COVID-19 response and recovery funding helped support State …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… it is often more convenient for them to pay with a credit card than to fill out a procurement request form and wait for … expenses, local governments must have both a credit card policy and a system of internal controls in place. … below as a reference for adopting a strong credit card policy and developing sensible internal controls. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudRetirement Option Election Form For Tier 3, 4, 5 and 6 Members (RS6399)
To select a pension payment option when applying for retirement, Tier 3, 4, 5 and 6 members with one beneficiary use form RS6399.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6399.pdfRetirement Option Election Form for Tier 3, 4, 5 and 6 Members for Designating Multiple Beneficiaries (RS6400)
To select a pension payment option when applying for retirement, Tier 3, 4, 5 and 6 members with multiple beneficiaries use form RS6400.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6400.pdfState Agencies Bulletin No. 800
… for submitting transactions for eligible employees. OSC is no longer automatically processing this payment. Affected … 67 with a Pay Basis Code of ANN Effective Date(s) Payment is effective 3/27/08 (Institution) or 4/3/08 (Administration) … base salary. An employee’s Geographic Pay Differential is not reduced by the amount of the Merit Step payment (see …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/800-april-2008-public-employees-federation-pef-merit-step-listings-andState Agencies Bulletin No. 889
… for submitting transactions for eligible employees. OSC is no longer automatically processing this payment. Affected … 67 with a Pay Basis Code of ANN Effective Date(s) Payment is effective 3/26/09 (Institution) or 4/2/09 (Administration) … base salary. An employee’s Geographic Pay Differential is not reduced by the amount of the Merit Step payment (see …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/889-april-2009-public-employees-federation-pef-and-rent-regulation-servicesDiNapoli Statement In Response to Misconduct of Former Pension Fund Employee
… inspector general worked with law enforcement officials to uncover the extent of his scheme. We thank U.S. Attorney … and the FBI for their immediate and professional approach to pursuing this wrongdoing. As U.S. Attorney Bharara states … CRF strictly forbids this conduct, and we will continue to assist federal authorities," said Thomas P. DiNapoli, …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-statement-response-misconduct-former-pension-fund-employeeFinn Academy: An Elmira Charter School - Information Technology (2018M-141)
… report - pdf] Audit Objective Determine whether Board and School officials effectively managed information technology … Board did not develop adequate IT policies and procedures. School officials did not provide IT security awareness … the IT recommendations communicated confidentially. School officials disagreed with certain aspects of our …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionIntroduction – Travel and Conference Expense Management
… or to perform other job-related duties. While travel and conference expenses are generally not a significant budgetary … expenses to employees even when the local government or school district's credit card was used for these expenses. … conferences for personal reasons at local government or school district expense. Missing or insufficient …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionState Agencies Bulletin No. 2010
… the Office of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility … BU05 Background: Pursuant to the side letter contained in the 2016-2021 Agreements between the State of New York and … Employees Association (CSEA) and a side letter contained in the 2019-2023 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2010-2022-special-assignment-duty-pay-calendar-year-2021Jefferson Central School District – Procuring Services (2021M-42)
… services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or agreements with the District. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42DiNapoli: Local Sales Tax Collections Up $739 Million in 2013
… findings in the Comptroller’s report include: At the height of the Great Recession in 2009, local sales tax …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-local-sales-tax-collections-739-million-2013