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Opinion 91-14
… is, by any other general or special law, subject to a public hearing, a mandatory or permissive referendum, …
https://www.osc.ny.gov/legal-opinions/opinion-91-14SUNY Bulletin No. SU-277
… implemented the 2016-2022 Agreement between the State of New York and UUP, provides for an increase of 2.00% to basic … to receive not less than the salary minimum of the new position. Part Time Faculty Minimums Effective the semester beginning after July 1, 2019, the new Part-time Academic Faculty Minimums are as follows: July …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-277-2019-salary-increase-psnu-employees-represented-unitedDiNapoli: State Financial Condition Improving
… on some spending, according to an analysis released today by State Comptroller Thomas P. DiNapoli. “Fortunately, … on some spending according to an analysis released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingOpinion 94-16
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … and treasurer is stockholder) -- Industrial Development Agency (designation of bank as depository when IDA governing … the IDA (General Municipal Law, §800[3][d]; 1992 Opns St Comp No. 92-54, p 129; 1989 Opns St Comp No. 89-4, p 10; 1985 …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Thousand Islands Central School District – Financial Management (2022M-201)
… Audit Objective Determine whether the Thousand Islands Central School District (District) Board of Education (Board) and … use and may have missed opportunities to reduce the tax levy. The Board and District officials: Overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up)
… Programs Department – Selected Aspects of the M9 Rail Car Project Management (Report 2020-S-50 ). About the Program … final assembly in Yonkers, New York. The first M9 rail car entered revenue service on September 11, 2019. The …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management-followDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… New York State Common Retirement Fund’s successful efforts to expand disclosure of corporate political spending by its … in the shadows it may result in spending that is contrary to the company’s long-term interests and cause real damage to … percent) and Valero Energy (51.6 percent). "Investors have made it clear that they are concerned about political …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… Purpose To determine if the Empire State Development Corporation’s … MWBE goal plans and utilization reports, which are used to prepare an overall MWBE program report to the Governor and …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programGarrison Union Free School District – Information Technology (2023M-127)
… accounts, established physical controls and maintained inventory records for information technology (IT) equipment, … physical controls, maintain complete and accurate inventory records for IT equipment or develop an IT … one printer, were not properly recorded in the District’s inventory listing. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… on file for four properties receiving eligible funds exemptions or four additional properties receiving …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200RFQual #22-03 – Independent Medical Examiner Services (Individual Physicians)
… Request for Qualifications Issued by the Office of the State Comptroller Issued August 15, 2022 The New York State … as Administrative Head of the New York State and Local Retirement System (“NYSLRS” or the “System”) and as … connection with the members’ applications for retirement benefits. To view the advertisement, visit the New York State …
https://www.osc.ny.gov/procurement/rfqual-22-03DiNapoli: Tax Revenues Through December Were $2.5 Billion Lower Than Last Year
… DOB projections, and $8.4 billion higher than last year at the same time. The higher balance is driven partly by … Cash Report Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-tax-revenues-through-december-were-25-billion-lower-last-yearConclusion – Improving the Effectiveness of Your Claims Auditing Process
… when conducted effectively, it can identify claims that have violated or bypassed purchasing and other important … deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is … OSC will be pleased to assist you with any questions you have regarding the information contained in this guide or any …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionDover Union Free School District - Information Technology (2018M-112)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Develop procedures and controls that restrict access to inappropriate websites. Secure the server room so that … with our recommendations and indicated they have begun to initiate corrective action. … Dover Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Moriah Central School District - Cash Management (2019M-65)
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials … with higher available interest rates, revenue would have increased by $61,162 during the audit period. Key … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65DiNapoli: Former Town of Gardiner Employee Arrested for Pocketing Over $14,000 in Underserved Health Insurance Buyouts
… was arrested for defrauding the Town of over $14,000 in health care buyout payments he was not entitled to. “Mr. … allegedly deceived the Town to pocket over $14,000 in public funds," DiNapoli said. “Thanks to my office’s … 2014 until he resigned in May 2020. Fletcher was arraigned late yesterday before Judge Eugene Rizzo of the Town of Lloyd …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-former-town-gardiner-employee-arrested-pocketing-over-14000-underserved-health-insuranceXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… head of the agency does not change the official station, payments for reimbursements may be disapproved or, if paid, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationNorth Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsState Comptroller Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsVillage of Sloan – Clerk-Treasurer (2024M-109)
… also did not provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may have made financial decisions with inaccurate and out-of-date … reviewed bank reconciliations these inaccuracies would have been identified and corrected. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109