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Opinion 94-6
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts … authority from having "any interest direct or indirect in any contract or proposed contract for materials or … when interpreting analogous provisions (see e.g. Yonkers Bus v Maltbie, n.o.r., 23 NYS2d 87 affd 260 App Div 893, 23 …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-26
… that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT DISTRICTS -- Assessments (computation of … MUNICIPAL LAW, §§980-b, 980-k: A town may establish a business improvement district, the boundaries of which … more villages within the town. When a town establishes a business improvement district which includes area within one …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… to the following School Districts: Belleville-Henderson Central School [pdf] , Burnt Hills-Ballston Lake Central … used resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The 20 Districts we examined did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1DiNapoli Analyzes Post-Pandemic Tourism Across NYS
… released by New York State Comptroller Thomas P. DiNapoli. The report found strong increases in domestic and … at state parks 9.1% higher in 2023 than 2020. This is DiNapoli’s third report on the tourism industry after the … Back to New York: An Analysis of Post-Pandemic Travel NYC Tourism Reports Tracking the Return: The Tourism Industry …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysDiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… out corruption at all levels. I thank the State Police for their work on this case.” Fleury was in charge of …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesState Agencies Bulletin No. 1660
… v. AFSCME, Agency Shop Fee deductions must be discontinued for all affected State employees. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesState Agencies Bulletin No. 1125
… Purpose To inform agencies of employee Social Security Number … Taxpayer Identification Number) issued by the IRS to certain resident and nonresident aliens, their spouses and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsOrdinary Death Benefit – Special 20- and 25-Year Plans
… benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… reserve and did not use the funds to pay related debt as required. As a result, the District was not transparent with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … $874 in the accounting records. She recorded one deposit for $25,000 twice. The required 2016 through 2019 annual …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36State Comptroller DiNapoli Releases Municipal Audits
… state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsOversight of Hazardous Materials and Waste (Follow-Up)
… These weaknesses prevent proper monitoring and accounting for hazardous materials, compliance with legal requirements, … in our initial audit report addressed the development of strategies to enhance monitoring and inventory over hazardous …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followTown of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… were unaware of these deficiencies and continued to pay the firm even though the contract terms were not …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Whitney Point Central School District – Information Technology (2023M-179)
… [read complete report – pdf] Audit Objective Determine whether Whitney … Key Recommendations Develop written procedures for managing nonstudent network user accounts that include …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the … this year. The agency is depending on the state for new revenue to offset ridership loss and balance its budget …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planTaxes – 2021 Financial Condition Report
… tempered the overall decline in tax receipts. The State Budget Relies Heavily on the Personal Income Tax Personal …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesReview of Advance Contract Payments
… Recover overpayments as appropriate. Implement a policy for new contracts of only sending advance payments when …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… [read complete report – pdf] Audit Objective Determine whether the Justices … to ensure that all collections were accurately accounted for and to promptly identify discrepancies. The Justices also …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… the choices it faces in an environment where the potential for spending and revenue volatility remain elevated. “My team is analyzing the budget and will issue a public report next month.” … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetTioga County – Social Service Contracts (2023M-162)
… decrease in services provided by an agency went unnoticed for four months. Officials did not ensure a contract price …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162