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XII.6.I Paying a Non-State Employee – XII. Expenditures
… either employees or independent contractors so the workers are properly taxed. The Internal Revenue Service’s (IRS) … procedures used in accordance with IRS criteria. If there are no material differences in the factual circumstances that … BUSINESS UNIT RESPONSIBILITIES Business Units are responsible for ensuring individuals they pay qualify as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeDiNapoli Statement on Governor's Veto of Transparency Legislation
… the following statement regarding Gov. Kathy Hochul’s veto of legislation that would have increased transparency on … that bypass routine oversight. Without public disclosure of how taxpayer money is being used, it raises questions … the following statement regarding Gov Kathy Hochuls veto of legislation that would have increased transparency on …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationSaratoga County Water Authority – Water Charges (2016M-357)
… Purpose of Audit The purpose of our audit was to review the authority’s internal controls over water … in 1990 under the New York State Public Authorities Law to acquire, construct, operate and maintain wholesale water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357DiNapoli: MTA’s Subway Station Repair List Is Growing
… division surveys stations every five years, looking at structural components (e.g. stairs, platforms, ventilators) … based on that survey. Of the nearly 15,500 subway station structural components, the 2017 Transit survey found that 29 … in good condition, compared with 15 in 2012. The report found that 78 percent of the structural components at …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingProfessional Development - Auditors
… At the Office of the State Comptroller, we are committed to … At the Office of the State Comptroller we are committed to …
https://www.osc.ny.gov/jobs/professional-development-auditorsComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … general fund, the board also used non-recurring mortgage tax revenues to fund recurring expenditures, as well as to …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Jamaica Economic Snapshot
… pace, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “The Greater Jamaica … will maximize the benefits seen by neighborhood residents. State Comptroller DiNapoli should be commended for producing … to build a Jamaica that works for working families,” said State Senator Leroy Comrie. “State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … adopted budgets. As a result, from 2014 through 2016, fund balance in the general fund declined from about $478,000 to … fund from $31,503 to $3,521 (89 percent). Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … (Saratoga County) The board has not established procedures for the library’s collection and disbursement of donated funds, or for cash receipts collected at the circulation desk. The …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… corruption.” Hand pleaded guilty to two counts of federal program theft, for stealing from a school district that … at least $10,000 more by using the school district’s Amazon account and credit cards to purchase items for her … supervised release. Hand has also agreed to pay $34,000 in restitution. This case was investigated by the …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtAbout the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an innovative and … Ben Schwartz Ben Schwartz is the Assistant Director for the Information, Research and Training Branch of LGSA. … sought-out trainer and technical assistance resource for local government officials throughout the State. He has …
https://www.osc.ny.gov/local-government/academy/about-academyDiNapoli Calls on Aetna to Disclose Corporate Political Spending
… Comptroller Thomas P. DiNapoli today urged Aetna Inc. to report the corporate funds it spends on political campaigns … His proposal asks companies for a comprehensive and public report that lists their spending on candidates, political … Comptroller Thomas P DiNapoli today urged Aetna Inc to report the corporate funds it spends on political campaigns …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… and Saratoga Springs school districts. A sixth school district that was audited, Williamsville, does not detail or track the history of grade changes. “When proper controls are not in place, there is … includes guidance counselors and other staff, at each district (450 grade changes in total) and found 196 changes …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… Tire Site Cleanup and Use of Waste Tire Fees (Report 2018-S-43 ). About the Program Waste tires can pose serious risks … for mosquitoes and other disease-carrying pests and are a fire hazard with the potential for devastating … consequences. In 2003, the Waste Tire Management and Recycling Act (Act) was enacted to ensure the proper …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followPark Accessibility for People With Disabilities
… of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered … spaces, and recreational amenities; build a park system for present and future generations; and care for parks and public spaces. Parks maintains about 30,000 …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesOpinion 93-12
… member) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - spouse of school board member … any officer or employee to attend a conference conducted for the betterment of the municipality. Authorization must be … (General Municipal Law, §77-b[2]). Section 77-b provides for the payment by the municipality of all actual and …
https://www.osc.ny.gov/legal-opinions/opinion-93-12XIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… the personal use of supply vendor purchase rewards or points accumulated by State officers and employees as a … duties [use of which is prohibited] and travel rewards or points [use of which may be permissible]. This section also … use would violate the gifts bar of Public Officers Law §73(5) and also violate the rule with respect to conflicts of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… requirements to provide accurate, annual reports of its real estate holdings, and has sold several for as little as … DiNapoli found. “ESD has to be more transparent about the real estate transactions it makes,” DiNapoli said. “That should start with an accurate accounting of its real estate portfolio and better disclosure explaining the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowOpinion 97-23
… -- Membership (simultaneous membership in ambulance corps) VOLUNTEER FIREFIGHTERS -- Eligibility (simultaneous … becoming a member of a fire company and a member of a volunteer ambulance corps at the same time. You ask whether … an individual may be a member of a fire company and a volunteer ambulance corps at the same time. The provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-97-23