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Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… 1, 2013 through July 31, 2014. Background The District is a district corporation of the State, distinct and separate from the Town of Kirkland, and is located in Oneida County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Comptroller DiNapoli Releases Municipal Audits
… Water District , Lake George Fire Company , Shelter Rock Public Library District and the City of Utica. “In … documentation of collections that were remitted. Shelter Rock Public Library District – Bank Reconciliations (Nassau … Greenlawn Water District Lake George Fire Company Shelter Rock Public Library District and the City of Utica …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0Opinion 94-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AGREEMENTS -- Vacations (annual cash payment in lieu of) PUBLIC OFFICERS AND EMPLOYEES -- Vacations (annual cash … annually to receive cash in exchange for one week of vacation credit accrued during that year …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Inspecting Highway Bridges and Repairing Defects
… and repairing any defects found. If a serious ("Red Flag") structural defect is identified during an inspection, … and are classified as either "Yellow" or "Safety" Flag conditions. A Yellow Flag condition is defined as a potentially hazardous …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… Program Petroleum Business Tax (PBT) is paid by registered distributors of applicable types of fuel at a … on the same series of tax forms. Diesel and motor fuel distributors must register with the Department to legally … provided for in statute or determined by the Department. Distributors whose combined PBT and MFT liability exceeds $5 …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followLead Contamination of State Armories
… York’s military forces, including the New York National Guard. The Department of Defense (DOD) National Guard Bureau (NGB) acts as a federal authority over the New York National Guard, and provides them with federal resources, including …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesOpinion 88-71
… added to the user's city tax bill. Under the city's water rent schedule, most residences, including apartments, are charged a flat fee every six months, but an apartment in which there is only one resident is charged … filed by property owners. You state that an owner of an apartment complex in the city has challenged the accuracy of …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Opinion 97-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 95-18
… fee to be paid at the time of purchase of each burial lot in a village-owned cemetery in lieu of the yearly … fee to be paid at the time of purchase of each burial lot. Article 15 of the Village Law (§§15-1500 through … there is express authority for a village to impose upon lot owners a yearly assessment of up to twelve dollars …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Comptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… stealing thousands of dollars from campaign accounts. “The law applies to everyone equally, no matter how rich or how … into the town supervisor’s campaign chest, breaking the law and breaking the trust of the public,” said New York … by Executive Deputy Attorney General for Criminal Justice Kelly Donovan. The investigation was handled by Investigator …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developerOversight of Child Protective Services
… (PQI) process in January 2020. The process involves case reviews by a dedicated team to improve consistency, with a goal of reviewing 2,400 cases in a 3-year cycle. Once reviews of the LDSS are completed, OCFS issues a report to … found improvements could be made to child fatality and PQI reviews. The prevalence of certain issues across multiple …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… the critical cybersecurity support they are providing to state agencies, local governments, and public authorities … New York. The legislation will provide much needed funding for local governments to modernize and protect their networks … utilities, airports, schools and health care facilities. For example, a 2019 ransomware cyberattack on the City of …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli: MTA Faces Growing Risks to Its Capital Funding
… Comptroller Thomas P. DiNapoli. “The MTA’s capital program is critical to winning riders back to public transportation … the MTA’s target for 2024, once estimated at $12 billion, is now less than $3 billion. Congestion pricing was supposed … from rise ahead of the 2025-2029 capital program, which is scheduled to be released by Oct. 1, 2024, laying out the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-mta-faces-growing-risks-its-capital-fundingDiNapoli Releases Analysis of Executive Budget
… Executive Budget Analysis Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetState Agencies Bulletin No. 1376
… pay periods: Cycle/Pay Period/Type Pay Period Begin Date Check Date Institution Extra Lag 02/12/2015 03/19/2015 … with the exception of the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1376-repayment-agency-police-services-unit-apsu-deficit-reduction-plan-drpOpinion 91-33
… that bear on the issues discussed in the opinion. BAIL MONEYS -- County Treasurer's Fee (applicability of fee … of the State Finance Law was amended by chapter 825 of the Laws of 1987 by adding the following sentence: All moneys … in connection with a cash bail or a partially secured bail bond is received by a court or other authorized public …
https://www.osc.ny.gov/legal-opinions/opinion-91-33GASB Statement 87, Leases
… Defining a Lease Under GASBS 87 A lease is a contract that transfers the right to use another … lessee, or sale of the asset by the lessor. For example, a lease-purchase contract. Understanding Lease Terms Lease … Agency Guide GASB Statement 87 Lease Definitions …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesWalworth-Seely Public Library – Board Oversight (2014M-260)
… The Board gave the Director check-signing authority and possession of a Library checkbook, contrary to the … transactions are subject to the same purchasing policies and procedures as all other Library purchases. …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Nesconset Fire District – Length of Service Awards Program (2014M-317)
… points for responding to calls during their regularly scheduled work hours. Key Recommendation Implement standards … calls and other activities attended during their normally scheduled work hours. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Life Changes: Why Should I Designate a Beneficiary?
… can help. It explains beneficiary designations and how you can change them. For more detailed information about the benefits available to … Beneficiary designations are important for NYSLRS members and retirees This guide explains how keep them uptodate and why you should …
https://www.osc.ny.gov/retirement/publications/life-changes-why-should-i-designate-beneficiary