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State Comptroller DiNapoli Releases State Audits
… announced today the following audits have been issued: NYC Human Resources Administration (HRA) and the Office of … revenue payments were being sent directly to an employee's home and not to the foundation's business office. Foundation officials immediately rectified …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0XI.8.A Centralized Contracts – XI. Procurement and Contract Management
… A centralized contract is a contract let by the Office of General Services (OGS) for use … from centralized contracts are provided by OGS in the contract award notices available on the OGS website. Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsState Agencies Bulletin No. 844
… To provide instructions for reporting the taxable value of employer-provided vehicles and chauffeur services for 2008. Affected Employees Employees with employer-provided vehicles and chauffeurs Effective Date(s) … for determining when certain specifically modified pickup trucks or vans will be recognized as qualified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/844-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 766
… To provide instructions for reporting the taxable value of employer-provided vehicles and chauffeur services for 2007. Affected Employees Employees with employer-provided vehicles and chauffeurs Effective Date(s) … for determining when certain specifically modified pickup trucks or vans will be recognized as qualified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/766-reporting-taxable-value-personal-use-employer-provided-vehicles-andOpinion 94-10
… issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (human rights commission) TOWNS -- Powers and Duties … a village, and one or more villages within the town. Article 12-D of the General Municipal Law (§239-o et seq.) … NYS2d 626 mod 55 NY2d 915, 449 NYS2d 27). Since neither article 12-D nor any other State statute provides for the …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 88-12
… cooperation agreement) MUNICIPAL COOPERATION -- Refuse and Garbage (joint refuse collection services) -- Competitive Bidding … one municipality provides a service to another) REFUSE AND GARBAGE -- Collection of (municipal cooperation agreement …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 90-45
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Standardization (contents of resolution) GENERAL MUNICIPAL LAW, §103(5): A standardization … This is in reply to your letter requesting our opinion on the propriety of a proposed resolution to standardize on a …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Opinion 88-4
… No. 77-226, unreported, refreshments for senior citizens as incidental to a recreation program; 28 Opns State …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 89-7
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (additional compensation for the board of assessment review for extra meeting) REAL … town's tentative assessment roll, pursuant to a consent order entered into by the town board. The Real Property Tax …
https://www.osc.ny.gov/legal-opinions/opinion-89-7State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Clarence Public Library , Village of Fort Johnson , … Public Library and the Village of Springville . “In today’s fiscal climate, budget transparency and accountability for …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 89-33
… to pre-audit claims for compensation of village officers and employees) VILLAGE BOARD -- Powers and Duties (pre-audit of compensation paid to village … payment and the body or official vested with the auditing function (see Village Law, §4-412[10]; 5-524[9]; Tillinghast …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 95-7
… not applicable (see Town Law, §§61, 203, 215[19]; see also New York Telephone Company v Town of North Hempstead , 86 …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Best Practices – Information Technology Contingency Planning
… that renders the current payroll system inoperable and/or electronic data inaccessible. Develop a Plan – … personnel, IT infrastructure, organizational priorities, or facilities identified as alternative processing sites may …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesState Comptroller DiNapoli Releases School Audits
… purchases not subject to bidding requirements, the policy does not clearly establish procedures for procuring … compares invoices against only the purchase orders, which does not always provide adequate documentation about the vendors’ prices. The claims auditor does not compare invoices against quotes, bids or government …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1XVI.3.K Interim Reporting – XVI. Financial Reporting
… financial data for periods shorter than the State's fiscal year. Generally, the information used to prepare interim … to disclose certain economic events occurring during the fiscal year but not impacting the annual financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingBusiness Services Center Shared Services
… Purpose To determine whether implementation of the Business Services Center has improved the consistency, … centralized office for processing Human Resources (HR) and Finance transactions that are common across State agencies. … operations. In addition, a Call Center hosted by the Department of Taxation and Finance assists agency customers …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesModel Code of Ethics for Local Governments - Frequently Asked Questions
… ("Model Code"”) be adopted by municipalities within New York State? No. The Model Code is intended to be a guide …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… to COVID-19. State Spent Hundreds of Millions on Medical Stockpile but Used Little DiNapoli’s auditors determined the … When the public health emergency ended, a Medical Stockpile Steering Committee was created to make … and type of DME should be retained in the emergency stockpile. The committee recommended DOH retain 51,140 DME …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringDiNapoli: Public Authority Debt Ballooned to $329 Billion
… without adequate public scrutiny,” said DiNapoli. “My office issues this periodic report on public authorities … and accountability to the public and demonstrate they are operating effectively and efficiently.” Public authorities have an outsized impact in New York where they are responsible for a wide range of public …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-public-authority-debt-ballooned-329-billionComptroller DiNapoli Releases School Audits
… Free School District , Franklin-Essex-Hamilton BOCES , Indian Lake Central School District , Liberty Central School … were accurately paid their approved salaries and wages. Indian Lake Central School District – Claims Auditing …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits