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State Comptroller DiNapoli Releases Municipal Audits
… village under-budgeted for overtime in the 2016-17 fiscal year by $284,608 or 43 percent. Town of Dannemora – Part-Town …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2000-23
… amount received by other than next ranking subordinate) WORDS AND PHRASES -- "Highest Ranking Subordinate" (for purposes of General Municipal Law §207-m) GENERAL MUNICIPAL LAW §207-m: If a sergeant, who is the highest ranking subordinate police … Concerning the entitlement to a salary increase by a village chief of police pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23DiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… New York State Comptroller Thomas P. DiNapoli today released … a report on student loan debt which found the average New Yorker with college loans owed $32,200 in 2015, higher than the national average of $29,700. In New York, student loan debt more than doubled during the last …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeDiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters
… The state and city agencies in charge of overseeing food services at homeless shelters in New York City were lax in inspecting them and did not check … The state and city agencies in charge of overseeing food services at homeless shelters in New York City were lax in inspecting them and did …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-finds-food-inspection-failures-nyc-homeless-sheltersState Agencies Bulletin No. 2382
… regarding the change from a Longevity Lump Sum Payment (Earnings Code LLS) based on years at job rate to a Longevity Service Payment (Earnings Code LGS) based on years of qualifying service for … eligible for the April 2025 Longevity Lump Sum payment (Earnings Code LLS) during 2025-2026: An employee does not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2382-new-april-2025-managementconfidential-mc-longevity-service-payment-lgsOpinion 91-4
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) VILLAGES -- Powers and Duties (transfer of firefighting equipment to joint fire district without consideration) CONSTITUTIONAL LAW -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-4State Comptroller DiNapoli Releases State Audits and Examinations
… state laws, rules, and regulations to enforce utility consumer protections related to consumer complaints. The PSC could improve its monitoring …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsOpinion 89-14
… PROPERTY TAX LAW, §986(1): A collecting officer may not request persons paying their taxes by mail who desire a tax … tax payment. You ask whether a tax collecting officer may request that persons paying their taxes by mail and desiring … part, that: Every collecting officer shall deliver or upon request forward by mail a receipt to each person paying a …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Changes to Reporting Requirements – Understanding Your Responsibilities: Elected & Appointed Officials
… attest to its accuracy. Regulation did not clearly address how frequently an official must/may submit an ROA. Official … How Regulation 3154 of the New York Codes Rules and …
https://www.osc.ny.gov/retirement/members/ea-officials/changes-reporting-requirementsTown of Colchester – Financial Condition (2016M-376)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … policy that addresses reasonable levels of fund balance to be maintained. From 2013 through 2015, the Board … of unassigned, committed and reserved fund balances and how and when committed and reserved funds will be used. Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… Recommendations Adopt a formal policy to stipulate how to deal with delinquent districts for nonpayment of services. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
Southampton Union Free School District Special Education Claims Processing 2016M200
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsDiNapoli Releases Sunset Park Economic Snapshot
… hire here. As we’ve seen in neighborhoods across the city, growth brings new challenges. Sunset Park is a dynamic and … continues to rise.” “For decades, Sunset Park has been home to working families raising their children and … local residents to the benefits of economic growth. The good news in the Sunset Park Economic Snapshot can be …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotState Authority Contract Approval, Reporting and Filing
… prior approval using the Contract Submission System (CSS). Log in to the Contract Submission System View User …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingAkron Central School District – Controls Over Compensatory Time (2014M-24)
… by an elected seven-member Board of Education and operates three schools, with approximately 1,440 students. Budgeted … has not developed policies or procedures which clarify how comp time will be administered. Some employees have been acquiring comp …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Establishing the Standard Work Day – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayOpinion 92-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … and the current fiscal year. You ask about the permissible means of financing an expenditure to be made on behalf of a … Concerning the permissible means of financing an expenditure to be made …
https://www.osc.ny.gov/legal-opinions/opinion-92-2DiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… latest in State Comptroller DiNapoli’s series of audits of health and safety in schools finds that, in the face of a mental health crisis among youth, the NYC Department of Education … latest in State Comptroller DiNapolis series of audits of health and safety in schools finds that in the face of a …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthOpinion 2006-1
… to Town Law §120, certification of the payroll or other claim for compensation of town officers and employees is a … period has been performed ( id .). We note that section 10 of the Municipal Home Rule Law authorizes towns to adopt … employees. Further, Municipal Home Rule Law § 10(1)(ii)(d)(3) authorizes towns to supersede any provision of the Town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Lowville Academy and Central School District – Financial Condition (2015M-220)
… expenditures and used very little of the revenue from the District’s wind power agreement to reduce real …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015m