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DiNapoli: Local Communities Reducing Number of Homeless Veterans
… DiNapoli. Homeless veterans declined from 5,765 in 2011 to 1,248 individuals in 2016 in New York, a decrease of 78.4 … "As we honor our men and women who have served in our Armed Forces, the Comptroller has lasered in on the plight of our …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransOpinion 91-54
… opinion. LOCAL LAWS -- Taxes and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property within the village) TAXES -- Occupancy Tax (authority of village to …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Opinion 2001-1
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (authority to pay overtime compensation in excess … terms, conditions and remuneration for the overtime work ( Murray v Levitt , 47 AD2d 267, 366 NYS2d 674 app den 37 NY2d … forth the terms, conditions and remuneration to be paid ( Murray , supra ). 1 January 29, 2001 John S. Edwards, Esq., …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Opinion 96-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers and Duties … Whether approval of the State Comptroller is required prior to the purchase of …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Little Flower Union Free School District – Fixed Assets (2022M-78)
… recorded and accounted for properly. A physical inventory check has not been performed since June 26, 2018. Poor fixed … recorded in the inventory records and assigned tag numbers. 37 assets that cost $25,496 are lost and unaccounted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Operational Advisory No. 3
… Guidance: Agency transaction processors, reviewers and approvers are reminded that if any chart of account … review process, the transaction must be re-budget checked and be in a valid budget status prior to submittal to OSC. … for processing. Failure to review the budget check status and obtain a valid budget status may result in the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderEnroll in the VendRep System
… To begin filing or reviewing a Vendor Responsibility Questionnaire, you must enroll your … Services. Vendors Before you begin, be sure you have the: Vendor Name : Legal Business Name Vendor ID : New York State Vendor Identification Number Note: … To begin filing or reviewing a Vendor Responsibility Questionnaire you must enroll your …
https://www.osc.ny.gov/state-vendors/vendrep/enroll-vendrep-systemOpinion 96 - 11
… board motion in lieu of petition) TOWN BOARD -- Powers and Duties (submission of resolution for sale of real … town purpose (see also Town Law, §§81, 220; cf . 1981 Opns St Comp No. 81-203, p 216). As a general rule, when real … St Comp No. 94-12, p 19; 1993 Opns St Comp No. 93-21, p 36; 1990 Opns St Comp No. 90-37, p 84). The method of sale …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Protection of Child Performers
… the legal requirements that help protect the welfare of child performers. The audit covers the period April 1, 2014 … Unit (Unit) is responsible for monitoring compliance with all parts of the Law and NYCRR. The Law and NYCRR establish … performers. The Department has used its Child Performers Registration System database (System) to maintain permit and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersOpinion 88-57
… may include a classification under which low income senior citizens are charged at a reduced rate) CONSTITUTIONAL LAW -- … water rates including a classification under which senior citizens meeting certain income criteria are charged at a … may establish a schedule of water rates under which senior citizens who meet certain income criteria are charged at a …
https://www.osc.ny.gov/legal-opinions/opinion-88-57State Agencies Bulletin No. 1935
… checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree … follow the Agency Actions identified in Payroll Bulletin No. 1786 Non-Negotiated and/or Undeliverable New York State … State Agencies Bulletin No 1935 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersMotor Vehicle Theft and Insurance Fraud Prevention Program
… Objective To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article … To determine whether the Division of Criminal Justice Services DCJS has complied with Article 36A …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programWestern Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Audit Objective Determine whether Western Suffolk Board of Cooperative Educational Services (BOCES) officials … indicated as the cause for overtime, the BOCES practice of verbally preapproving overtime, rather than in writing, … records. BOCES officials disagreed with certain aspects of our findings in our report, but indicated they planned to …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Bolivar-Richburg Central School District - Financial Management (2019M-17)
… Findings The Board overestimated appropriations by a total of $3.8 million and annually appropriated $500,000 of fund balance that was not used to finance operations during our audit period. As of June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… pdf] Audit Objective Determine whether Greater Southern Tier (GST) Board of Cooperative Educational Services (BOCES) … Determine whether Greater Southern Tier GST Board of Cooperative Educational Services BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mHenry Johnson Charter School – Financial Operations (2014M-214)
… school not under control of the school board, located in the City of Albany. The School, which is governed by an eight member Board of Trustees, had 365 students in kindergarten through fourth grade during the 2013-14 … Key Findings The compact contract does not describe in detail the services that the Foundation will provide. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13State Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
The state collected $1533 billion in State Fiscal Year 201516 an increase of 28 percent from a year earlier and ended the SFY $19 billion higher than initial projections largely because of legal settlements and personal income tax collections according to a report State Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesPurchasing and Procurement Practices
… Law requires all contracts entered into by NYRA for the procurement of goods or services to be pursuant to a competitive bidding purchasing policy approved by the New York State Franchise Oversight Board … or services from suppliers outside of the approved vendor list without the Purchasing Department questioning why the …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesCrown Point Central School District - Claims Auditing (2018M-76)
… and approved. Audit and approve claims before payment in accordance with New York State Education Law (Education …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76