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Opinion 94-4
… of the officer whose action gave rise or origin to a claim may be executed by a signature stamp affixed with the … that, with certain exceptions not applicable here, no claim against a town may be paid unless an itemized voucher … by the officer whose action gave rise or origin to the claim" that he or she approves the claim and that the …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 95-16
… LAW, §1908(1): A central high school district is required to apportion expenses among the school districts therein on … roll as of the date of the apportionment. This is in reply to your request for our opinion as to the proper assessment roll to be used for the …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 2001-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (purchase of personal … machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to purchase a personal computer, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6DiNapoli: Food Giant ConAgra Agrees to State Pension Fund's Proposal to Buy Sustainable Palm Oil
… Foods Inc one of the largest food manufacturers in the US has committed to using only sustainablysourced palm oil …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-food-giant-conagra-agrees-state-pension-funds-proposal-buy-sustainable-palm-oilDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… Schenectady, Schoharie, Sullivan and Tioga counties. This is the sixth audit since 2014 that examined companies … costs totaling over $848,000. "The Office of Mental Health is not fulfilling its responsibility to taxpayers," said … the health and safety of the clients they serve. During site visits, auditors discovered apartments with bedbug …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… General Municipal Law 5 authorizes local governments and school districts to pay for the actual and necessary expenses … A “conference” is defined as a convention, conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed an audit of the Town of Berlin , Dunham Public Library , Town of Galen , Town of Huron , Town of Inlet , Village of Johnson City , Lake Ronkonkoma Fire District , Town of … DiNapoli today announced his office completed an audit of the Town of Berlin Dunham Public Library Town of Galen …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… The Albany Times Union today, urging the state Legislature to act on his proposal to create an optional investment pool to help fund retire health insurance and other post … New York is behind other states when it comes to paying for benefits promised to public employees when they …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careState Agencies Bulletin No. 2292
… Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil Stip); and Has a Comp Rate Code of ANN, HRY, or BIW (only if the employee has a Payroll … an Action/Reason code of Paid Leave of Absence/MLS); and Works full-time in an eligible title (see OER memorandum for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2292-2024-uniform-maintenance-allowance-employees-division-military-andOversight of Young Adult Institute, Inc.'s Family Support Services Contracts
To determine whether the Office for People With Developmental Disabilities is providing effective oversight of Family Support Service contracts with entities within the Young Adult Institute Network to ensure
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contractsReal Property Dispositions
… highest-quality and most-efficient transportation and port commerce facilities and services to move people and goods … departments that reflect its major business segments: Port Commerce, Aviation, the World Trade Center, the Port …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsSelected Performance Measures
… 1, 2015 and August 22, 2018. About the Program The MTA is a public benefit corporation chartered by the New York … are herein collectively referred to as Agencies.) The MTA is required under the Public Authorities Law to report … and other areas of the MTA website. In addition, the MTA is required by the Federal Transit Administration (FTA) to …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresCompliance With Jonathan's Law
… in treatment, and suspected abuse and neglect while at a privately operated facility and then at a State operated … are required to do the following in response to any incident involving a patient receiving care and treatment: … person within 24 hours of the initial reporting of an incident; Upon request by a qualified person, promptly …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawState Agencies Bulletin No. 2390
… Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil Stip); and Has a Comp Rate Code of ANN, HRY, or BIW (only if the employee has a Payroll … an Action/Reason code of Paid Leave of Absence/MLS); and Works full-time in an eligible title (see OER memorandum for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2390-2025-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 170
… Effective Date Immediately. OSC Actions No agency action is required on the Additional Pay panel when an employee has … to cancel the earnings. The end date used by the system is the effective date of the status change. The system does … any type of Workers' Compensation Leave since no end date is required. No agency action is required on the Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorMattituck Fire District – Claims Audit (2025M-48)
… audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … determines, among other things, that each purchase is for a proper fire district purpose and is adequately … the Treasurer to pay them. The District’s expenditures for 2023 were approximately $1.6 million and 2024 budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… report – pdf] We also issued 10 individual reports to the following Villages: Almond , Cedarhurst , Copenhagen , … from fewer than 50 residents with a budget of $173,450 to almost 60,000 residents with a budget of $93.8 million. … current and accessible, residents are able to see how their tax dollars are being spent, and they are given the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… $15,000 and $2,500, respectively, in their preliminary 2024-25 fiscal year COSER contracts with Monroe 2-Orleans BOCES, … district had active MiFi’s assigned to them for their 2024-25 fiscal years. The Assistant Superintendent told us it …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… from the federal government to pay claims. State UI tax rates have already risen to the highest level permissible … from a high of $10.2 billion at the end of March 2021. The current balance is more than double what was owed during the … employee UI claims or a low UI fund balance. Given the current negative balance in the state unemployment trust …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… Thomas P. DiNapoli found. “The MTA’s security equipment is vital to riders’ personal safety and critical to Transit … and incidents of crime,” DiNapoli said. “The subway is an environment that demands CCTVs and other devices get … equipment—cleaning, testing and inspecting—to ensure it is working properly and to prevent failures. Auditors looked …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-order