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State Comptroller DiNapoli Releases Municipal & School Audits
… Central High School District – Information Technology (IT) Contingency Planning (Nassau County) District officials did not develop an IT contingency plan to help them adequately secure and protect business office IT systems in the event of a disruption or disaster. Without …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… The New York City Department of Buildings (DOB) is not doing enough to protect construction workers on … accidents, injuries and fatalities. “Construction is key to New York City’s economy, but as the sector recovers … with some of its conclusions. The agency’s full response is available in the audit. Audit New York City Department of …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… The analysis looked at New York City, Yonkers, Buffalo, Syracuse and Rochester, the “Big Five” school districts in … around 62% of their funding for operational spending and Syracuse and Yonkers set aside 36% and 38%, respectively. The … of the city’s 3-K initiative (universal free educational childcare for 3-year-olds), which began before the pandemic …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesOpinion 89-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … STREETS AND HIGHWAYS -- Obstructions (cutting or removal of trees along town line highway) -- Repairs (repair and … Concerning a town highway the center line of which forms the boundary between two towns in different …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 98-12
… that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general … in the city's general fund constitute "moneys" within the meaning of section 9-a and may be temporarily advanced to the …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 95-24
… (deposit of State aid for education in mandatory reserve fund) MUNICIPAL FUNDS -- Mandatory Reserve Funds (criteria … to the extent that the aid is not applied directly to pay for the project or to retire obligations issued in … school district. You ask whether this aid may be used to pay operating expenses of the school district or is required …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Opinion 2004-1
… dated March 24, 1964 from Senator Eustis Paine to Hon. Sol Neil Corbin, referring to acquisitions of "specialized … St Comp No. 93-24, p 42; cf . Wells v Town of Salina , 119 NY 280). We find no statute that expressly or by necessary … dated March 24, 1964 from Senator Eustis Paine to Hon. Sol Neil Corbin). 2 Prior to 1956, section 209-b(1) provided …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Opinion 99-8
… - Imposition of (for a subscription to minutes of board meetings) LOCAL LAWS - Fees (imposition of by town for subscription to minutes of board meetings) PUBLIC MEETINGS - Minutes (imposition of fees by town for … town to distribute copies of the minutes of the town board meetings to individuals on a subscription basis …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a … body or official is supplied with sufficient information to make that determination. When auditing claims, the … not for a legitimate purpose include: Gifts and donations to private entities in violation of the New York State …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingUse, Collection, and Reporting of Infection Control Data
… Objective To determine whether the Department of Health (Department) is collecting necessary data to make … exposure of their residents to COVID-19. The underlying health conditions and advanced age of many long-term care … for severe morbidity and death. Rapid and sustained public health interventions focusing on surveillance, infection …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataComptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… during his 2015 campaign and continued throughout his time in office," said Attorney General Schneiderman. "As we detail … campaign committee, the Friends of Richard Thomas (“FORT”). After winning the mayoral election, Thomas … campaign committee bank accounts revealed that Thomas used FORT funds for personal use, stealing approximately $12,900. …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardDiNapoli: MTA'S Homeless Outreach Program Didn't Do Much Outreach
… workers spent more time in the office than reaching out and filed inaccurate and unreliable outreach reports. The … in Penn Station, where they sometimes hung a “closed” sign on the door even though outreach workers were inside. … around 1 p.m., workers inside the outreach office put up a sign saying closed until 7 a.m. Not long after, two homeless …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-mtas-homeless-outreach-program-didnt-do-much-outreachDiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… New York City is financially accountable for numerous entities that are legally separate but can impact its budget. Today, State Comptroller Thomas P. … New York City is financially accountable for numerous entities that are legally separate but can impact its budget …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesJust for State Employers
… enrolled. Therefore, you will primarily use Retirement Online to: Enroll employees whose membership is optional and … Top) Enrolling Optional Members Before using Retirement Online to enroll an employee as a NYSLRS member, first check … MUST set them up in PayServ and enroll them in Retirement Online on the same day . This ensures both systems can …
https://www.osc.ny.gov/retirement/employers/stateOpinion 90-8
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Local Laws (preemption) LOCAL LAWS -- Preemption (foreign fire insurance taxes) INSURANCE LAW, §§9104(g), … charter provisions governing the distribution and use of foreign fire insurance tax moneys remain operative following …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 2007-2
… by virtue of their own actions (see, e.g., Black’s Law Dictionary, Eighth Edition). Applying that definition here, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 92-14
… upon the invalidity of the lien. In Application of Tumac Realty Corp. , 203 Misc 649, 123 NYS2d 642, (City Court, City … held that such substitution is permissible (see, Tumac Realty Corp. , supra ). In any event, a court is responsible …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 91-10
… -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- Establishment (pursuant to Laws of 1924, ch … 574 (MCKINNEY'S UNCONSOLIDATED LAWS, §§1471-1493): A park district established pursuant to the provisions of … the powers and duties of the town board in relation to a park district which authorizes the establishment of park …
https://www.osc.ny.gov/legal-opinions/opinion-91-10XII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… Procurement, Travel and Net Cards within the Statewide Financial System. See the following sections in this Chapter … Procurement Card (PCard) charges within the Statewide Financial System (SFS). In addition to the guidance contained … card supplier’s PCard transactions into the agency’s Financial Management System (FMS). Cardholders must verify …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesState Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… deserve credit for adopting a timely budget. Still, it is unfortunate that this year's budget process was not …
https://www.osc.ny.gov/press/releases/2015/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budget