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Opinion 92-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions (contracts for rental of room owned … tax collector clerk justice and supervisor for the use of a portion of their homes as offices from which they …
https://www.osc.ny.gov/legal-opinions/opinion-92-16New York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… Governor Cuomo today set forth a strong agenda for New York State in 2014. His leadership and vision have … stress. Recent political scandals demonstrate it’s time for New York State to build a new foundation of public trust … Governor Cuomo today set forth a strong agenda for New York State in 2014 His leadership and vision have …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressState Comptroller DiNapoli Releases Municipal & School Audits
… 2017-18 through 2021-22 (excluding 2018-19) by an average of $4.1 million, totaling $16.5 million. In addition, the … district appropriated fund balance at an annual average of $2.9 million from 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Calls for NYC to Bolster Reserves as Economy Rebounds Amid Rising Spending
… federal relief, will mostly be used to fund new spending, with a smaller portion set aside to build up reserves, … said. “The city must balance the expansion of services now with the ability to fund these services in the future. … costs for proposed new services that are supported with nonrecurring federal resources. City-funded spending …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-calls-nyc-bolster-reserves-economy-rebounds-amid-rising-spendingIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation … The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins County and two towns in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationDiNapoli & Lander’s Proposal Calling on Wells Fargo Board to Report on Efforts to Prevent Discrimination and Harassment Wins Majority Support From Shareholders
… company’s efforts to prevent harassment and discrimination in the workplace following a majority shareholder vote in favor of a proposal filed by the New York State Common … “Workplace abuse, harassment and discrimination can result in substantial costs to companies and affect shareholder …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-landers-proposal-calling-wells-fargo-board-report-efforts-prevent-discrimination-andDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… use any of the money generated through distinctive license plates and a license application check-off box to support New … to effectively promote the respective distinctive license plates of each fund, as well as the state’s ability to accept … use any of the money generated through distinctive license plates and a license application checkoff box to support New …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateSCAM ALERT
… in Retirement Online is secure. We are not aware of any evidence at this time of any member, retiree or beneficiary data being compromised. … by accessing Retirement Online only through the Office of the State Comptroller’s website. Users are cautioned …
https://www.osc.ny.gov/retirement/scam-alertNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationHaldane Central School District – Information Technology (2021M-84)
… former employee accounts. Create secondary user accounts, for three network user accounts with administrative permissions, to be used for non-administrative activities. Sensitive IT control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Opinion 88-1
… Village of Hempstead , 186 Misc 74, 58 NYS2d 880, affd 270 App Div 898, 62 NYS2d 165, app dsmd 296 NY 666; Delihan v O'Dwyer , 197 Misc 950, 97 NYS2d 326, revd on other grnds 277 App Div 407, 100 NYS2d 512, affd 302 NY 451). In view of …
https://www.osc.ny.gov/legal-opinions/opinion-88-1IX.9.C Transfer Procedure – IX. Federal Grants
… Once it is determined that a statutory transfer account authorization is provided and needed, agencies must submit a written … project activities.) Once the child project budget journal is posted, the agency can prepare a GL Journal Entry to … Once it is determined that a statutory transfer account authorization …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureAnnual Performance Report on New York State's Industrial Development Agencies - Fiscal Year Ending 2011
IDAs can assist ailing municipalities by encouraging the creation of new businesses or the retention of existing businesses. However, it is vitally important th
https://www.osc.ny.gov/files/local-government/publications/pdf/idaperformance2013.pdfOptional Membership – Membership and Enrollment
… to join NYSLRS. However, you must inform employees of their right to membership at the time of their initial employment. Beginning July 27, 1976, ERS … positions (under Civil Service Law); Employment of less than 30 hours per week, or less than the standard … Participating employer must notify every employee of the opportunity to join NYSLRS …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipState Police Bulletin No. SP-198
… Purpose The purpose of this bulletin is to inform the agency of OSC’s automatic processing and provide instructions for payments not processed automatically. Affected Employees … All general deductions for employees whose status is Terminated, Retired, or Deceased will be automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-198-april-2019-retroactive-increases-location-pay-and-maintenance-allowanceOther Bulletin No. 83
… Purpose: The purpose of this bulletin is to provide the State University Construction Fund instructions for processing the April 2025 SCF M/C Performance Advances. … equated to a grade (Grade 603-667) and whose annual salary is below the Job Rate of the employee’s grade on the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-83-april-2025-state-university-construction-fund-scfState Comptroller DiNapoli Releases Audits
… Contract Procurement and Oversight (2020-N-8) A not-for-profit corporation affiliated with DOE – New York City … the Reimbursable Cost Manual (2021-S-21) Empowering Minds is an SED-approved, for-profit special education provider … (MTA): Selected Performance Measures (Follow-Up) (2021-F-26) An audit issued in January 2020 found that, between Jan. …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-auditsLead Service Line Replacement Program and Lead Service Line Inventory
… To determine whether the Department of Health (DOH) is administering and monitoring the Lead Service Line … and being used by municipalities effectively and only for allowed purposes, and whether the water utility inventory is completed accurately and on time. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryOpinion 94-14
… mean: any land, any building or other improvement, and all real and personal properties located within the state of New …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 2006-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. REFERENDUM -- Mandatory (on the transfer of property of a town sewer district to a county) SEWER … the proposed transfer would constitute a sale for purposes of town law and be subject to the referendum requirements …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9