Search
Post Retirement Reporting
… Overview School districts and Boards of Cooperative Educational … retiree exceeds the earnings limit. Annually report all public retirees who were on payroll during the previous … Retirees Who Exceed the Earnings Limit Before hiring a public retiree , you should be aware of the laws governing …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingCorporate Governance
… proposals at companies’ annual meetings; Supporting public policies that promote the overall stability, … meetings for each of the domestic companies in the Fund’s public equity portfolio, as well as those of select non-U.S. …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceDiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… their partnership and our continuing efforts to root out public corruption.” Former Village of Chatham Clerk-Treasurer … Barbara Henry is charged with tampering with public records in the first degree; two counts of grand … that we will not tolerate such corruption and when a public servant seeks to use their position for their own …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageDiNapoli: New York City's Budget Benefits From Strong Economic Growth
… year, the city has made targeted investments in education, public safety and other programs, which have increased agency …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthDiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… Yorkers." Congressman John Katko (NY-24) said , "During my time in Congress, I have consistently led efforts to … veteran, I am proud to join State Comptroller DiNapoli and my colleagues from New York in supporting an eligibility …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilitiesDiNapoli Examines Faltering LinkNYC Program
… Technology and Telecommunications’ (DoITT) failure to hold accountable the developers of the city’s ambitious program to expand access to high-speed internet, known as LinkNYC, … underreported revenue by $557,037, half of which it would have owed to the city under their agreement. The consortium …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programOpinion 88-30
… the district) -- Connections (requiring property owners to connect to a district water system) TOWN LAW, §§130(15), … by ordinance, may require district property owners to connect to a district water system in the proper exercise of … board to require that a property owner in a water district connect to the water district water system. You state that …
https://www.osc.ny.gov/legal-opinions/opinion-88-30XIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… agencies should use the PDF generating capabilities of the source software rather than printing and scanning. Scanned …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceOversight of Select High-Technology Projects (Follow-Up)
… of tax credit programs including the Excelsior Jobs, Film Tax, and Life Sciences tax credits. In recent years, New …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followDiNapoli: Silencing Excessive NYC Noise a Major Challenge
… Noise complaints to New York City's 311 system rose from approximately 200,000 to … vast majority of these are handled by the New York City Police Department (NYPD) and the city's Department of …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeDeposit Central School District - Financial Condition (2018M-204)
… officials have: Implemented measures to contain costs in the general fund. Over the last three fiscal years, … Not implemented plans to improve operating results in the cafeteria fund. It has had three successive operating deficits in each of the last three fiscal years totaling over …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204DiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… issued by State Comptroller Thomas P. DiNapoli. April and May collections grew by 15.7% and 16.7%, respectively, while June increased 6.5%, marking … return to more typical growth rates after the dips and rebounds caused by the COVID pandemic.” DiNapoli noted …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022Accounts Payable Advisory No. 7
… Payments to Barnes & Noble Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, … when processing payments to vendors. Improper preparation of vouchers payable to Barnes and Noble may delay payment … unique invoice number for each voucher. For information on how to process payments to Barnes and Noble, please refer to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleTown of Plymouth – Board Oversight (2016M-190)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight … of selected Town activities, including personal, private and sensitive information (PPSI); disbursements; and the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190DiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… corrective action plan,” DiNapoli said. The Syracuse-based public authority operates a farmers market and flea market to help vendors sell their products to the public and has programs and services to promote agriculture … in the best interest of the authority, its mission and the public. Key findings in the audit: Decline of Financial …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Purpose of Audit The purpose of our audit was to review the internal controls … $50.6 million. Key Findings Both the Superintendent and Assistant Superintendent of Personnel and Technology have … is in the best interests of the District. Seek competition from potential vendors and award the contract for report card …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessExamination of Travel Expenses
… incurred by a Department employee for calendar years 2013 and 2014. The objective of our examination was to determine if the … We confirmed the employee’s official station was correct from May 8 through December 31, 2017. … This is a …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesWeedsport Central School District – Financial Management (2016M-94)
… in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two … acknowledged the decline in unrestricted fund balance and developed a plan to increase it to between 3 and 4 percent of the ensuing year’s budget by addressing the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Travel Advisory No. 2
… Official Station Office of the State Comptroller (OSC) Travel Manual Guidance : In accordance with the OSC Travel Manual an employee’s official station (i.e., usual …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Purpose of Audit The purpose of our audit was to examine County officials’ … September 23, 2014. Background Schoharie County is located in central New York and has approximately 32,750 residents. … has been delegated, including ensuring work is performed in accordance with contracts prior to payment and reporting …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87