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DiNapoli: Audit Recommends Better Protections for Child Performers
… of Labor is falling short in enforcing New York’s laws to protect child performers, according to an audit released … Thomas P. DiNapoli. State auditors found shortfalls with how work permits were given to children and employers, … data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersState Agencies Bulletin No. 845
… as an independent contractor include: Social Security and Medicare taxes not paid Other payroll taxes not withheld …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerIX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the US HHS due to: … will be processed through PMS, and if the intent is for a refund to be issued separate from the normal draw process, … award. REGULAR PAYMENT VOUCHER To generate an electronic refund of federal funds to the U.S. HHS, it is necessary for …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsState Comptroller DiNapoli Releases Municipal Audits
… , Warren County and the West Albany Fire District. "In today's fiscal climate, budget transparency and … and closed, including 32 of the former justice's 82 cases. Town of Greenport – Town Clerk Operations (Columbia … As a result, town officials could not account for 17 cases containing 431 rolls of bags with an approximate sales …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-67
… employee of the village. It is also anticipated that the salary to be drawn by him will be paid to him personally, and …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Fiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… The Institute has developed guidelines, materials, and strategies for not-for-profit agencies to strengthen …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsOpinion 2001-14
… under common law principles (see e.g., People ex rel. Ryan v Green , 58 NY 295). 3 For example, under such a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 89-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … requirements where capital improvement has a period of probable usefulness of five years) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-36DiNapoli: Tax Collector Faked Her Personal Tax Payments
… Sheriff’s Office for their hard work and partnership with my staff to bring this individual to justice.” “It is always … such a thorough job investigating their cases, which makes my job as a prosecutor easier,” Rain said. “Finding … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsDiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionOpinion 89-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-45Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Arkport – Information Technology (Steuben County) Auditors … provide IT security awareness training to employees. Town of Geddes – Account Clerk’s Salary and Benefits and Cash … and received an unauthorized retroactive buyout payment of $2,000 for 2016. Madison County – Claims Audit and Payment …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Opinion 90-37
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of village to accept offer lower than highest offer) VILLAGES -- Real Property (authority to sell for less than highest offer) … or public sale for the sale of unneeded village real property. A village may not accept the lower of two offers …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 97-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … to cities generally which requires certification or verification of claims against a city (see 12 Opns St Comp, … for the express purpose of making vendor certification or verification "optional with the [city] governing board" …
https://www.osc.ny.gov/legal-opinions/opinion-97-8DiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… costs. The total included nearly $72,000 in ineligible pension costs. Quality Services for the Autism Community: …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsOpinion 2008-4
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Pre-emption (special district … damaged, destroyed or worn out facilities, undertaken in an existing town park district pursuant to the authority …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 97-26
… discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (authority to allocate cost of equipment between zone of assessment and remainder of district); (authority to use equipment purchased for use within a zone of assessment in other areas of fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 88-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … authorizing) REAL PROPERTY -- Conveyances Generally (of village parking lot) -- Gifts (of parking lot to U.S. Postal … real property, municipal lands which are impressed with a public trust may not be alienated without specific State …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Compliance With Requirements to Maintain Systems at Vendor-Supported Levels
… Objective To determine whether the Rochester-Genesee Regional Transportation Authority (RGRTA) was complying with …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsIntroduction to IT Governance – Information Technology Governance
… technology (IT) systems including, but not limited to, costs for computers and related hardware equipment, … the Internet, communicating through email and reporting to State and federal agencies. These systems and the data they hold are valuable and need to be protected from unauthorized, inappropriate and …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governance