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Opinion 88-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … affected by such contracts. There is no exception to the conflict of interest provisions of General Municipal Law, … village trustee who is an officer shareholder and employee of a construction corporation would have a conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-88-23The Concerning Growth of Hate Crime in New York State
… Introduction New York State has seen a concerning surge in reported hate crimes over the last five years, with the number of incidents increasing by 12.7 … with most attacks against Jewish, Black and Gay Male New Yorkers. Recent efforts recognize the severity of this …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateOpinion 92-19
… shown on the plat unless the owner of the land or his agent adds to the plat a note to the contrary. According to …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 95-18
… (see 1992 Opns St Comp No. 92-18, p 43). September 15, 1995 Mary Alice Bellardini, Mayor Village of Homer …
https://www.osc.ny.gov/legal-opinions/opinion-95-18DiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… that expands the procurement search tools provided in Open Book New York . This new tool lets users perform more … During Sunshine Week we emphasize the importance of open government, and I hope this initiative will help keep … that expands the procurement search tools provided in Open Book New York …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… misreported for prior tax years, the Business Unit should email the Office of the State Comptroller’s (OSC) Tax and … . The subject should indicate that the email is regarding an adjustment to a prior tax year. Additionally, the body of the email should include at a minimum: The tax year for which the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsXIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement
… Refunds to an Agency Sole Custody Account Process and Transaction Preparation: If an employee was issued a … custody account, the advance must be reconciled outside of SFS. The Business Unit must maintain documentation to … to the employee and must make that available to the Office of the State Comptroller upon request. The employee must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetXIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to State Offset functionality in the SFS. Process and … section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… Prefixes New York State Contract Identifiers Contract Funds Reservation Vendor Name on Contractual Agreements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewTransforming the Procurement Function
… About the Program The MTA comprises the nation’s largest bus fleet and more subway and commuter rail cars than all …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionEnforcement of Local Law 144 – Automated Employment Decision Tools
… about the system’s capabilities and limitations. To address some of these concerns, the New York City (NYC) … outreach, DCWP’s approach to enforcing LL144 will not address the difficulty in identifying non-compliance, … created by OTI, as part of DCWP’s MOU, nor did it address all requirements of LL144. We reviewed the same …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsSecurity Over Critical Systems
… whether the Natural Heritage Trust's access controls and vulnerability management over critical systems are … risks associated with unauthorized access to systems and data. About the Program The Natural Heritage Trust (NHT) … State, established in 1968. NHT’s mission is to receive and administer gifts, grants, devises, and bequests of real …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsExamination of Sunset LG Realty, LLC
… examined more than $5,000 in select bonuses that Sunset LG Realty, LLC (Sunset) paid, and requested reimbursement for, … examined more than $5000 in select bonuses that Sunset LG Realty LLC Sunset paid and requested reimbursement for in …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcHazard Mitigation and Coordination
… documents maintained by NYCEM. Continuity of Operations (COOP) plans ensure an individual organization can continue to … did not provide adequate oversight and guidance regarding COOP plans. On average, 13 of the 46 City agencies (28%) did … to date. 34 of the 46 City agencies (74%) had incomplete COOP plans. Required COOP plan exercises were not completed …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationState Agencies Bulletin No. 778
… agencies that the use of fixed amounts or percentages for tax withholdings that are entered into PayServ does not comply with IRS Rules and Regulations. Affected Employees Employees with a fixed … or percentage. Agencies have entered the fixed amounts for Federal, State or local withholding taxes into PayServ, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingKenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… as required. Without a secure e-record storage system in place, there is a risk that unauthorized changes or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andCohoes City School District – Medicaid Reimbursements (2022M-107)
… Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed … by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible … Claims were not submitted for 814 eligible Medicaid services. Had these services been claimed, the District could …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107State Comptroller DiNapoli Releases State Audits
… Leaves (Follow-Up) (2015-F-5) An initial audit issued in October 2013 examined whether the fellowship leaves … staff were awarded for authorized purposes and in compliance with requirements. Auditors found that although … complied with CUNY policy, improvements were needed. In a follow-up report, auditors found CUNY has made progress …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… problems hampering it, but renters living in public housing have not yet received funds from it and rental … continue to plague many amid relatively high inflation and housing costs. Officials must continue to prioritize keeping … experienced a median rent increase of at least 5% (the Bronx experienced the highest increase of over 11%). …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startDiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… workforce that’s ready to meet the demands of New York’s construction and infrastructure projects,” said Gary LaBarbera, President of the NYS Building & Construction Trades Council . “We appreciate State … credentials in high-growth fields, including construction, health care, information technology and …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reach