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Opinion 98 - 22
… of the village, its management and business ....[and] the benefit of trade...." Pursuant to this grant of authority, we …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Comptroller DiNapoli Releases State Audits
… audits have been issued: Department of Agriculture and Markets: Annual Assessment of Market Orders for 2012, 2013, and 2014 (2014-S-58) The department has … selection of particular vendors as required and certain estate assets were put up for sale without the documented …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… The initial audit determined that weaknesses in key management controls, including communication, coordination, …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsOpinion 89-8
… shall be filed in the office of the state department of audit and control at Albany, New York, another in the state …
https://www.osc.ny.gov/legal-opinions/opinion-89-8State Comptroller DiNapoli: Costs Will Climb for Municipal Landfills
… and post-closure costs to help ensure that landfills do not become a burden to community residents. For a copy of the …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-costs-will-climb-municipal-landfillsState Comptroller DiNapoli Releases Municipal & School Audits
… were inaccurate or unsupported and that the former town supervisor received four unsupported opt-out payments … $6,000. Officials were unable to explain why the former supervisor was treated differently than other board members. … – Capital Projects (Niagara County) The board and supervisor did not ensure projects were properly planned or …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 434
… regarding new Earnings Codes used by OSC in time entry for employees who are due a tax refund. Affected Employees … Immediately Background OSC receives tax refund requests for Federal, New York State, New York City, Yonkers and Social Security/Medicare. These requests are the result of incorrect coding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservRetroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… and Employer Services Bureau a copy of the legal document for review. You will be charged for the employer portion of this adjustment in a future …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awardsControls Over Capital Improvements at City-Owned Homeless Shelters
… To determine whether the New York City Department of Homeless Services (DHS) has appropriate oversight and … over the capital improvement process at City-owned homeless shelters. Our audit covered the period from July 1, …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersOpinion 92-24
… an "official newspaper" and establishes a hierarchy of newspapers which may be so designated. Section 64(11), …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Opinion 92-44
Whether pursuant to General Municipal Law 207m the chief of police of a city who is the permanent fulltime head of the police department must receive the same increases in the level of fringe benefits received by the highest ranking subordinate in a negotiating unit
https://www.osc.ny.gov/legal-opinions/opinion-92-44XI.2.K Authorized Signatures – XI. Procurement and Contract Management
… or of a division, board, body, bureau, officer or employee in a department, for personal services, maintenance and … For example, an individual may be authorized to sign a grant contract but not a construction contract, or to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2k-authorized-signaturesDiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… SFY 2020-21 from $665 million to $594 million, a decrease of nearly 11%. In SFY 2020-21, only 17 cents of every dollar spent from DHBTF supported a new capital … increase pay-as-you-go projects as the fund was created to do. Our state’s financial position has improved, and we are …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offSearch Tips
… Sometimes cities will have different variations (ex: New York City, Manhattan, NYC) Be specific: Try narrowing search … Number is a series of numbers assigned by the Lost Money Online Application to a claim. You will receive this number …
https://www.osc.ny.gov/unclaimed-funds/claimants/search-tipsFund's Mission, Values and Investment Philosophy
… and retain people with the skills and capabilities required for the Fund to be a leading investment … We feel enjoyment, satisfaction, and accomplishment from working at the Fund. Investment Philosophy Investment …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyOpinion 2004-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 92-30, supra ). Finally, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Jamesport Fire District - Gasoline Inventory (2019M-04)
… [read complete report - pdf] Audit Objective Determine if District officials adequately account for and safeguard the gasoline inventory. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Accounts Payable Advisory No. 46
… information on a proper invoice, please refer to the NY Codes, Rules and Regulations ( 2 CRR-NY 18.1 NYCRR ). … Updated proper invoice guidance …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceAccounts Payable Advisory No. 41
… Subject: Using requisitions and/or purchase orders (POs) for centralized contract purchases Reference: Guide to … order line. … Using requisitions andor purchase orders POs for centralized contract purchases …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesBrewster Central School District - Professional Services (2019M-235)
… not seek competition for professional services from three of the 10 professional service providers reviewed. These … Ensure that officials comply with the purchasing policy when procuring professional services. District officials should: Conduct a periodic review of professional service providers to determine the need for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235