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Opinion 99-2
… policies and procedures. This is in reply to your letter concerning competitive bidding requirements for the … supra ; see, e.g., 1992 Opns St Comp No. 92-46, p 115, concerning computation of the monetary threshold). If it is … of the competitive bidding statutes. Questions concerning the applicability of the State's prevailing wage …
https://www.osc.ny.gov/legal-opinions/opinion-99-2DiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… year we find additional costly and sometimes permanent aquatic invasive species infestations, all of which could … programs and processes to help control the spread of both aquatic and terrestrial invasive species. DEC’s efforts … educating the public on reducing the spread of invasive aquatic plants and animals. DEC also uses iMapInvasives …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesDiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… U.S. Census Bureau data. The federal government describes affordable housing costs as being below 30 percent of … to the increasing challenge New Yorkers face in finding affordable housing. Senator Catharine Young (R,C,I - Olean): … trend of declining household incomes. People want and need affordable housing, and by reducing the suffocating property …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideA Message From Comptroller Thomas P. DiNapoli – World Trade Center Presumption
… and cleanup efforts at the World Trade Center. From Ground Zero to the Fresh Kills Landfill, men and women worked …
https://www.osc.ny.gov/retirement/publications/world-trade-center/message-comptroller-thomas-p-dinapoliMiller Place Union Free School District – Check Signing (2017M-76)
… Findings The Treasurer does not maintain custody of his signature flash drive. While the Board has authorized the … absence, the District Clerk does not have her own signature flash drive. Key Recommendations Amend the authorized signature policy to require the Treasurer to maintain custody …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76NY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… Federal pandemic relief funds resulted in New York having a positive balance of payments with Washington, with the state ranking 42 nd in federal fiscal year (FFY) 2023 on a per capita basis, … Comptroller Thomas P. DiNapoli. This is the fourth year in a row that New York has had a positive balance of …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesDiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… in 2024 that could have ballooned to $1.6 billion in 2026. With new funds made available by the state and city, … which has exceeded separations in 20 of the last 25 months. Ridership The MTA projects it will reach 69% of … 2020-2024 capital program and it also covers half of the $25 billion funded by the capital lockbox bonding, a total of …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backDiNapoli: Stable Government Funding Needed for NYC Health + Hospitals to Provide Essential Care
… DiNapoli said. “H+H administrators have taken steps to shore up the system’s finances, and federal funding provided … response will reach $2 billion through fiscal year (FY) 2022, excluding $3 billion in costs for the Test & Trace … of COVID-19 Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-stable-government-funding-needed-nyc-health-hospitals-provide-essential-careDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… a steep increase in spending in the $220.5 billion enacted state budget for State Fiscal Year (SFY) 2022-23, according to an analysis … a steep increase in spending in the $2205 billion enacted state budget for State Fiscal Year SFY 202223 according to an …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetDiNapoli: Read the Fine Print on Your New Gift Card
… New York State Comptroller Thomas P. DiNapoli is urging New Yorkers this holiday season to read the fine print on gift cards for details about … money from unused gift cards issued by New York businesses is turned over to the State Comptroller's office as abandoned …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardState Agencies Bulletin No. 1837.3
… or is caring for an individual who has been affected by COVID-19. The Federal Emergency Paid Sick Leave Act … if they are subject to quarantine or isolation, advised by a health care provider to precautionary-quarantine, or are … Code A19 - Adj per COVID-19 Pd Lv Caps must be submitted by agencies to adjust an employee’s biweekly wages in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveOpinion 88-64
… This opinion represents the views of the Office of the State Comptroller at the time it was … into agreements of cooperation with a municipality which need not be within the territorial jurisdiction of such … municipality and its own housing authority. Therefore, we need not address whether these provisions authorize a …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Management's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfManagement's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdfShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the … Audit claims and ensure that approved claims are listed in the official proceedings of the Board. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… in any consistent manner - repair, maintenance, usage, or fuel records for its fleet. Key Recommendations Properly … with each vehicle including maintenance, repairs and fuel usage. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Comptroller DiNapoli Calls on Major Corporations to Report on Disability Inclusion
… across the enterprise. “We want the companies our pension fund invests in to be desirable places to work for … as well as their families and caregivers,” said Voya Financial Chairman and CEO Rodney O. Martin, Jr. “We … and they have a right to unlimited opportunities. Voya’s inclusion in DEI validates our efforts to make a real …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-calls-major-corporations-report-disability-inclusionDiNapoli Calls on Aetna to Disclose Corporate Political Spending
… Comptroller Thomas P. DiNapoli today urged Aetna Inc. to report the corporate funds it spends on political campaigns … His proposal asks companies for a comprehensive and public report that lists their spending on candidates, political … Comptroller Thomas P DiNapoli today urged Aetna Inc to report the corporate funds it spends on political campaigns …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingComptroller DiNapoli Releases Municipal Audits
… Library , Endwell Fire District , Lily Dale Volunteer Fire Company , Town of Oneonta Fire District and the Warsaw Fire … meals and travel expenses. Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations … committee generally does not provide adequate oversight of company financial activities because the treasurer does not …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsMore About This Retirement Plan – Article 14 Benefits
… This retirement plan summary describes benefits provided by … Local Police and Fire Retirement System members who joined on or after July 1, 2009 and before January 9, 2010. Throughout this publication, you will find references to “Sections” and “Articles” that refer …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-plan