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DiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… Act was passed by the state Legislature in 2000 to boost school safety and address violence in our public schools,” … grade. Under the act, public school districts must develop district-wide school safety plans and codes of conduct, and … methodology. Findings include: East High School in Rochester reported 256 VADIR incidents, but auditors …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawState Agencies Bulletin No. 1605
… Data/Job Information page in effect prior to the leave. All other employees (including employees on a Leave With Pay, … subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1605-2017-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1359
… 49.2 of the 2011-2016 ISU Agreement between the State of New York and the Civil Service Employees Association and the … employees and submit one journal entry reimbursement for all affected employees using the following Statewide … These monies are taxable income and are subject to all employment taxes and income taxes. The monies will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1359-2014-uniform-maintenance-allowance-and-2014-work-related-clothingDiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… daily deposits of golf-fee revenues into a county bank account and a daily report reconciling revenues and … each day’s golf fee revenue into a county-designated bank account and to provide reconciliations of daily deposits to …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersState Comptroller DiNapoli Releases Municipal Audits
… Ellicottville , Genesee County Soil and Water Conservation District , Village of Malverne , Village of Pelham , Rochester Land Bank Corporation , Schroon Lake Fire District …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0XIV.5 Employee Award Programs – XIV. Special Procedures
… agency officials. Business Units may use the meal per diem allowances for a geographic region to guide their … a guest of their choice will receive meals valued at $19 per plate. Result - All costs associated with the awards and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsDiNapoli: Shift in MTA's Paratransit Program Generates Cost Savings
… it provides to people with disabilities." The MTA’s New York City Transit (NYCT) unit provides paratransit … reduced the use of primary carrier service from 49.8% of all paratransit rides to 26%. The shift in the composition of … increased from 108,538 to 390,165 during the same period. All other services made up less than 15% of trips in June …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-shift-mtas-paratransit-program-generates-cost-savingsOpinion 91-64
… York , 26 App Div 76, 49 NYS 615 [1898]). However, this does not mean that a political subdivision may not award separate …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 91-5
… time of incorporation of the village remain in effect, and new local legislation may be enacted thereafter by the town …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 90-30
… or mortgage may redeem the same, generally, by payment of all expenses incurred for the support of the person and for … apply "to any mortgage granted to or made by the state of New York ... or any political subdivision of the state ...". …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 91-31
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS - …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Opinion 93-2
… VILLAGES -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; VILLAGE LAW, §§9-908, 9-912: Village … election at either a general or special village election for village officers. A village board, on its own motion, may … hold a referendum on such a proposition at any other time. You ask under what circumstances a referendum on a …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Opinion 89-31
… the issues discussed in the opinion. ELECTIONS -- Recall Election (authority of city voters to petition) REFERENDUM-- … LAWS -- Recall Election (authority of city to provide for) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), (c)(1), 37: … absence of express statutory or constitutional authority. You ask whether the voters of a city may bring a petition to …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Opinion 2006-2
… 26, 2006 David J. Wukitsch, Esq., Town Attorney Town of New Baltimore 1 The State Comptroller’s approval is required … if the town proposes to issue indebtedness to finance all or part of the improvement and the cost of the district, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 89-38
… years in service or mortality rate (see NYPIRG v City of New York , 89 Misc 2d 262, 390 NYS2d 784, affd 48 NY2d 917, …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Comptroller DiNapoli Releases Municipal Audits
… Weights and Measures , Allegany County , Carle Place Water District , Circleville Fire Company , Village of Hempstead , … fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … were deposited intact and were properly recorded in the accounting program. Auditors, however, found the collections …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 90-23
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- …
https://www.osc.ny.gov/legal-opinions/opinion-90-23XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… affiliates and subcontractors, did not have sales within New York State of tangible personal property or taxable … is correct and complete. Tax Law Section 5-a applies to all contracts in excess of $100,000 for the purchase by a … certification is correct and complete. In addition, for all covered contracts that were effective and binding as of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… year an outreach and escheatment must be completed for all checks that remain uncashed one year after the year of issuance. All checks that remain uncashed after the outreach process must … (OSC) Office of Unclaimed Funds (OUF). NYS issued checks are required to be reported by April 30th each year. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentMitigation for Extreme Weather Conditions and Flooding
… investment in adaptation measures, climate change will have even greater adverse impacts on the MTA’s vital … longer term, rising sea levels. Key Findings The LIRR did not perform a systemwide assessment of its transportation … missing records for at least one winter season. The WSOP states that the Maintenance of Equipment department winter …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-flooding