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Opinion 94-10
… the governing board of any county, city, village or town to create a commission on human rights. Sections 239-q and … (compare General Municipal Law, §240 which, with respect to municipal recreation programs, defines municipality as … must be established and operated on a townwide basis. As to the establishment of a joint commission, although article …
https://www.osc.ny.gov/legal-opinions/opinion-94-10State Comptroller DiNapoli Releases Audits
… Renewal: Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program (2023-S-53) The Housing Trust Fund Corporation (HTFC), a component of Homes and Community Renewal, administers the Rural Rental … Program in partnership with the United States Department of Agriculture (USDA). The program provides rental subsidies …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School District Audits
… with the district’s acceptable use policy. A review of the web browsing history on 15 computers found significant … provided an advance of $15,000 of separation pay to the former business manager. Little Falls City School …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Reconciling travel card charges and out-of-pocket expenses is an integral part of creating and submitting travel expense … amount resulting from the creation of an expense report is paid back by the employee. When employees review and … report date in which the Due to State was created. It is important for Agencies to communicate with employees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationDiNapoli: Brooklyn Economy Sets Records
… Thomas DiNapoli’s report provides some excellent news for Brooklyn, including 4.4 percent job growth in 2017, …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsOpinion 91-27
… towns or all villages" (Municipal Home Rule Law, §2[5]; NY Const, art IX, §3). In our prior opinions, we concluded … officers" (44 NY2d at 289, 405 NYS2d at 629; also see NY Const Art 9, §1[b] which provides that all local …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Opinion 92-13
… town clerk to four years. Town Law, §24 provides generally for two year terms of office for the town supervisor, town … local law increasing the term of an elective office, which is approved at a general election may be made applicable to a … that the term of office of each and any elective town official thereafter elected shall be four years, and such …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 88-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Distribution by State Comptroller (fines for violations of Workers' Compensation Law) WORKERS' COMPENSATION LAW, … Concerning the provisions of subdivision two of section 52 of the Workers Compensation …
https://www.osc.ny.gov/legal-opinions/opinion-88-3DiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… available). Coverage disparities persist among the state’s Black, Asian and Latino populations and higher uninsured … not have insurance, compared to 10% of Hispanic and 6% of Black and Asian New Yorkers. The highest uninsurance rates …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackCUNY Bulletin No. CU-406
… Pursuant to an agreement between the City University of New York and the CUNY Research Foundation (CUNY RF), … 2010 Summer Salary Awards Form prior to the submission of the payment. Any changes made after the initial award is … Earnings Code: CGR Effective Date: The first day of the pay period in which the payments will commence using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-406-2010-cuny-research-foundation-grant-payments-summerDiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks
… the arrest of Linda Burrows of Fillmore, New York for the alleged theft of $29,893 in state pension checks sent … and I thank District Attorney Jones and the state Police for working with us to hold Burrows accountable.” New York … this arrest.” Burrows’ mother retired as a custodian for the Yorkshire Pioneer Central School District and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-allegany-county-woman-arrested-theft-nearly-30000-pension-checksCity of Hudson - Payroll and Accrued Leave (2020-14)
… complete report - pdf] Audit Objective Determine whether City officials ensured employees’ salaries and the amounts withheld for benefits were accurate, and leave accrual records were properly maintained and recorded. Key Findings City officials did not segregate the duties of the clerks …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14RFQual0002 – Independent Examiner Services (Individual Physicians)
… view the advertisement, visit the New York State Contract Reporter (CR #2125138). All information is available, is …
https://www.osc.ny.gov/procurement/rfqual0002Opinion 94-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority … Whether the fire district may temporarily lease a portion of the parcel to a notforprofit association which intends at …
https://www.osc.ny.gov/legal-opinions/opinion-94-12SUNY Bulletin No. SU-345
… 29 th falls, the biweekly salary calculation is changed to calculate the biweekly payment based on 366 days in that … retroactively, such as ALR or CHS , etc., the system will calculate the entire pay period using the Leap Year Factor … 2023-2024, the leap year factor .038251, will be used to calculate the amount that will appear in the Compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-345-leap-year-salary-calculation-fiscal-year-2023-2024-sunyOpinion 96-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … incentive as constituting base salary for purposes of General Municipal Law, §207-m) WORDS AND PHRASES -- "Base … the village police department must be calculated as part of the base salary of those officers …
https://www.osc.ny.gov/legal-opinions/opinion-96-9GASB Statement 87, Leases
… Defining a Lease Under GASBS 87 A lease is a contract that transfers the right … a specific period of time in an exchange or exchange-like transaction. (A transaction is exchange or exchange-like when … or Lease that continues into a holdover period until a new lease is signed. Fiscal Funding Clause Fiscal funding or …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesFacility Structure, Safety, and Health Code Waivers (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Facility Structure, Safety, and … health clinics. These facilities are required to operate in compliance with architectural codes and safety regulations … efficiently and effectively ascertain what waivers were in place at a given facility, nor could it identify the code …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followOversight and Enforcement of the Rechargeable Battery Law
… Objective To determine whether the Department of Environmental Conservation (Department) has … Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries. The audit covered the period from … To determine whether the Department of Environmental Conservation has adequately monitored and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawHighland Central School District – Financial Condition (2013M-358)
… in a deficit fund balance in the school lunch fund and a decline in the general fund balance. District relied on its … and expenditure estimates. Adopt a formal budget process detailing how District officials should prepare the budget …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358