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Opinion 88-44

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a town board member who is an employee of an incorporated engineering firm with which the town has contracted for services has a prohibited …

https://www.osc.ny.gov/legal-opinions/opinion-88-44

Opinion 88-75

… opinion. CONFLICTS OF INTEREST -- Legal Services (contract with city attorney's profit corporation law firm) GENERAL … authorize or approve the contract, or to appoint someone with those powers, unless exceptions in General Municipal … officer or employee has an interest in any contract with his municipality if he receives a direct or indirect …

https://www.osc.ny.gov/legal-opinions/opinion-88-75

DiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme

… Fitzpatrick announced today that three employees of the Syracuse City School District’s after-school Twilight Program … DeCarlo and Murray were supposed to help the students of Syracuse graduate from high school,” DiNapoli said. “Instead, … not reflect on the hardworking dedicated teachers of the Syracuse City School District,” said Onondaga County District …

https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-scheme

Medicaid Audits Find More Than $500 Million in Waste

… report notes it is essential for DiNapoli’s auditors to have ready access to the MCOs’ financial and program data in … data from MCOs; and Apply financial penalties when MCOs do not comply with DOH requirements. See the complete report: …

https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-waste

Enforcement of Commission Orders and Other Agreements (Follow-Up)

… or improving the quality of service. These conditions are listed in Commission Orders (Orders), and any violation of an Order’s terms is grounds for the … not met, including applying monetary penalties and other sanctions. Our initial audit covered the period from January …

https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-follow

State Agencies Bulletin No. 2045

… Statewide Financial System chart field: SFS Business Unit Dept. Value Program Value Fund Value Account Code Budget …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2045-2022-work-related-clothing-allowance-asu-employees-title-racing

Child Care and Development Block Grant – Federal Funding and New York

… will decline by more than a third from FY 2025 to FY 2026. However, the City will likely incorporate additional CCDBG funds during FY 2026. The FY 2025 Adopted budget assumed CCDBG funds of … of these costs with the balance funded by the State. In FY 2026, CCDBG is currently expected to fund 71 percent of child …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grant

Selected Controls Over the Property Tax Assessment Process

… assessors input data into DOF’s Computer Assisted Mass Appraisal (CAMA) system to collect property-related … be compromised. 93 (39 percent) of 237 Global Changes and mass updates in the CAMA system did not include the User ID … code) in CAMA. Also, for 25 of 237 Global Changes and mass updates in CAMA, there was no record of the official …

https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-process

State Comptroller DiNapoli Statement on New York City Preliminary Budget

… fiscal year (FY) 2024 preliminary budget proposal: “The plan takes an important step towards revenue transparency, … outlook. However, while projections of budget gaps in FY 2025 and FY 2026 have declined, the city has chosen not to … and other risks transparently so that it may continue to plan and identify new ways to close these gaps without …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budget

NYS Comptroller DiNapoli Statement on Major Support for Racial Equity Audit at Amazon

… related to racial diversity, equity and inclusion won support from 44.18% of Amazon shareholders, an immense … those voting "against” it, the proposal received majority support. “Shareholders sent a loud message to Amazon that … Proposal From New York States Pension Fund Received Support From 4418 Percent of Shareholders …

https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-statement-major-support-racial-equity-audit-amazon

City of Yonkers – Budget Review (B18-6-7)

… the City of Yonkers’ financial condition in the current and future years. Key Findings The 2018-19 budget relies on … revenue of $59.2 million, such as fund balance and State aid, to balance its budget. Police overtime costs … debt of up to $9.8 million for water fund improvements and will incur additional debt and interest costs if it …

https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7

Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … provides refuse collection and recycling pickup services to more than 55,000 households and commercial businesses, is … $12 million. Key Findings The Board did not adopt a policy to address the level of unrestricted fund balance to be …

https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016m

A Statement from Comptroller DiNapoli on the Murder of George Floyd

… The brutal killing of George Floyd is yet another traumatic example of the profound pain and damage wrought by racial injustice. … The brutal killing of George Floyd is yet another traumatic example of the …

https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floyd

Opinion 89-9

… LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of unclaimed paycheck of deceased employee) SURROGATE'S COURT PROCEDURE ACT, §1310: A municipality may pay the unclaimed wages of a deceased employee who died intestate to …

https://www.osc.ny.gov/legal-opinions/opinion-89-9

Other Bulletin No. 42

To inform the State University Construction Fund of OSCs automatic processing of the April 2018 SCF CSEA 2 Salary Increase and provide instructions for paymen

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-42-april-2018-state-university-construction-fund-scf-civil

Other Bulletin No. 25

… processing of the April 2015 SCF CSEA Salary Increase and provide instructions for payments not processed … 03/31/16 between the State University Construction Fund and the CSEA signed 12/06/11 provides for a salary increase … Increase will be paid using the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-25-april-2015-state-university-construction-fund-scf-civil

Travel/Conference Claim Requirements – Travel and Conference Expense Management

… must be submitted for audit. The claim should be submitted in a timely manner and include sufficient information for the auditing body or … traveler is exceeding the general maximum rates set forth in the travel policy, authorization to do so). An original, …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirements

June 2002: Advance Refunding Bonds

… Issued To: School District and BOCES Business Officials Purpose of … Bulletin This bulletin explains the reporting requirements for advance refunding bonds. Many school districts are … refunding bonds this year because the state is changing how it calculates and pays building aid. Building aid, rather …

https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bonds