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Opinion 97-19
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … bidder for the fire district's insurance business would have a prohibited conflict of interest in the fire district's …
https://www.osc.ny.gov/legal-opinions/opinion-97-19State Agencies Bulletin No. 926
… automatically. Affected Employees Eligible employees in the following bargaining units: Administrative Services … if the employee: has completed one (1) year of service in such grade by October 1, 2009; and did not receive a Performance Advance in April 2009; and was rated “Satisfactory” or its equivalent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/926-october-2009-performance-advances-and-longevity-payments-graded-and-nsDiNapoli: Brooklyn Economy Sets Records
… and the nation, and its unemployment rate has fallen to a record low, according to an economic report released today … am proud of Brooklyn because we are teaching the country how to create the 21st century economy.” "It is no surprise … that rewards creativity and innovation — and Brooklyn does just that." "It’s no surprise that Brooklyn is thriving …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsOversight of the Early Intervention Program
… of Health (Department) is effectively administering the Early Intervention Program (Program) in compliance with all … and ensuring equitable and timely access to services for children across the State. The audit covered the period … a child has a developmental delay or disability, their early years provide a critical window of opportunity to …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programDiNapoli Calls for NYC to Bolster Reserves as Economy Rebounds Amid Rising Spending
… city’s expired labor contracts remains a question in the near future. Coupled with a target of $1 billion in labor … spending risks still exceed $600 million in FY 2023, and near $1 billion in FY 2025. In order to achieve long-term …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-calls-nyc-bolster-reserves-economy-rebounds-amid-rising-spendingSuspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… administers the State’s Medicaid program, which provides a wide range of health care services, including dental … pattern was highly unusual. Lawrence Bruckner operated two office locations in Brooklyn, NY. Other dentists who … through June 8, 2011, Medicaid paid about $6.9 million for services purportedly performed by the six dentists at the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followCity of Troy – Budget Review (B5-14-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … increases in revenues for the sewer fund’s 2015 budget do not appear reasonable. The water fund’s cash balance has …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Sales Tax Vendor Registration Practices (2020-S-40) 180-Day Response
To determine whether the Department of Taxation and Finance (Department) has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40-response.pdfAccrued Payments and Leave Credits Page Coming Soon – When Employees Retire
… the Accrued Payments and Leave Credits page , you need one of the following security roles: Payroll Personnel Employer … Security Role; or The Payroll Contact Type and one of the following security roles: Payroll Personnel Employer … for this upcoming change, and we will provide a variety of materials to accommodate different learning preferences. …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/accrued-payments-and-leave-creditsAudits of Local Governments: The Audit Process
… Office of the New York State Comptroller (OSC) audits of local governments and school districts. A small number of OSC audits of local governments and school districts are mandated by law, including audits of local government entities authorized to issue debt to finance …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processOpinion 88-73
… MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, … purposes. You note that suburban towns are authorized by Town Law, §55-a to establish such a fund. There is no …
https://www.osc.ny.gov/legal-opinions/opinion-88-73DiNapoli Urges Consumers to Read the Fine Print on Gift Cards This Holiday Season
… year of purchase to avoid inactivity fees. While some gift card sellers have done away with inactivity fees, consumers … still ask whether the fees apply when purchasing a gift card. Under the Federal Credit Card Act of 2009, many types of retail cards sold after …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-urges-consumers-read-fine-print-gift-cards-holiday-seasonHeat and Hot Water Complaints
… June 30, 2019). About the Program Residential building owners must ensure that apartments in their buildings are … is responsible for ensuring that residential building owners comply with NYC’s Housing Maintenance Code (Code) and … Law. In accordance with the Code, residential building owners must supply their tenants with adequate heat from …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… comprised of seven members. The School’s 2012-13 fiscal year budgeted expenses were approximately $2.71 million. Key Findings The School entered into a three-year compact agreement with the Foundation in June 2011. All … 1 percent of total pupil revenue from the prior academic year. The total 2012-13 fiscal year fee due to the Foundation …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Area #7 – Access Controls – Information Technology Governance
… IT access controls prescribe who or what computer process may have access to a specific IT … periodically compare the list of current active employees (i.e., employee master list) to the list of network user … Are different from passwords used for other systems; Do not match lists of common, expected, previously used or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… of financial literacy education in Georgia, Idaho, and Texas, with those states reporting relatively higher credit …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Clifton , City of Glen Cove , Smithtown Fire … P DiNapoli today announced his office completed audits of the Town of Clifton City of Glen Cove Smithtown Fire …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2State Agencies Bulletin No. 1781
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2019 CSEA OSU Work-Related Clothing Allowance. Affected … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1781-2019-work-related-clothing-allowance-osu-employees-represented-civilState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of … Also, a village trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. She received a … as a result of 59 contracts totaling $2,398 between the store and the village during the audit period. Town of …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0XII.6.G Paying Debt Service – XII. Expenditures
… to process vouchers for Debt Service payments. The Office of the State Comptroller’s Vendor Management Unit (VMU) has … service number assigned to each agreement from the Office of the State Comptroller’s Bureau of Cash Management. Payments for the services or fees related …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-service