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Oversight of Hazardous Materials and Waste
… campus communities against hazardous materials and waste. This audit covered the period from January 1, 2015 … Conservation have detailed regulations defining hazardous waste. The EPA states that, simply defined, a hazardous waste is a waste with properties that make it dangerous or …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… the Board has adopted a policy to address computer and Internet use and password security, it has not distributed …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyProperty Tax Cap Reporting - School Districts
This session will provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-cap-school-districts-2-9-23.pdfIndian River Central School District – Financial Condition Management (2022M-92)
… report - pdf] Audit Objective Determine whether the Indian River Central School District (District) Board of … Determine whether the Indian River Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… a $2 billion index that will exclude or reduce investments in companies that are large contributors to carbon emissions … coal mining industry, and increase the Fund’s investments in companies that are lower emitters. DiNapoli announced the new low emission index in Paris, where he is participating in an investors’ panel as …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureOrdinary Disability (Section 362) – Career Plan
Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Ordinary Death Benefit
https://www.osc.ny.gov/retirement/publications/1642/ordinary-disability-section-362Opinion 96-3
… the interest in contract provisions of article 18 shall be guilty of a misdemeanor (General Municipal Law, §805). It … of a firm contracting with the village, the trustee would be deemed to have an interests in contracts between the firm … Richard Gabriele, Esq., Village Attorney Village of Great Neck Plaza …
https://www.osc.ny.gov/legal-opinions/opinion-96-3DiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… selected 1,155 IT assets to confirm they were inventoried in school districts’ records and selected 945 of these to see … Auditors found 15% of the sampled assets were not included in the districts’ inventories. From the inventory records … damaged. Auditors found computers and other items stored in unlocked rooms, hallways or in areas at risk of, or …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentFinger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… This is especially true in the Finger Lakes where sales of farm products topped $2.3 billion in 2022, leading the state. Some counties in this region also countered statewide … healthy food also adds to the quality of life in the state, but this local food supply was put to the test during …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesComptroller DiNapoli and Attorney General James Announce the Arrest and Indictment of Mount Vernon Corporation Counsel in $365,000 Corruption Scheme
… for abusing his position as a public official by engaging in a scheme that defrauded the Mount Vernon Board of Water … “Today, we put every morally bankrupt public servant in New York on official notice: If you cheat taxpayers, … bad actors to justice at every level of government and in every corner of this state. Working closely with …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-and-attorney-general-james-announce-arrest-and-indictment-mount-vernonTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… that Town officials did not have prohibited interests in Town contracts. Key Findings The Supervisor did not … totaling $199,000 and fund transfers totaling $874 in the accounting records. She recorded one deposit for … remained unfiled. A Board member had a prohibited interest in the contracts between the Town and his auto parts …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… Recreational Association, and from former County Executive Michael Hein’s campaign account. Gulnick had been removed …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickTown of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… Purpose of Audit The purpose of our audit was to determine whether Justice … through October 31, 2016. Background The Town of Chester is located in Warren County. The Town, which is governed by an elected five-member Town Board, has a Justice Court with one elected Justice. Budgeted …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… the Journal Date. Determining the Correct Obligation Date: Vouchers: Regular Vouchers Obligation Date is the date goods … In the absence of a defined payment schedule, the first day the service begins is the Obligation Date. Grant Payments … by the grant program legislation, for example, the first day of every quarter. Specific grant program requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesState Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… confinement. Grossmann was also ordered to pay $130,624 in restitution to the New York State & Local Retirement … System with fake documents and other schemes has ended in his guilty plea and an order for restitution to the … to our partnership with the U.S. Attorney's Offices in New York and South Carolina, Mr. Grossmann is facing …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-residentTravel Advisory No. 10
… of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: … no longer submitted through the Travel and Expenses module in the Statewide Financial System (SFS) and will instead be … reimbursements through the Travel and Expenses module in SFS. XIII.8.A Moving Expense Reimbursements Updated to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsBest Practices – Information Technology Contingency Planning
… files unusable. Some organizations contract with a third party for backing up data, applications and/or operating …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0State Comptroller DiNapoli Releases Audits
… for safety and quality of life on state waters in accordance with Navigation Law. However, auditors … Directly to eMedNY (Follow-Up) (2020-F-4) An audit issued in December 2018 identified up to $8.7 million in improper payments for Part B deductibles and coinsurance. …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-auditsOpinion 94-12
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … The lease may be for a reasonable term and must be in exchange for fair and adequate consideration. Prior to … building code or other similar requirements. This is in reply to your letter concerning a proposed lease of fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-12DiNapoli Announces $15 Million Investment in Northern Ireland
… Retirement Fund as investors with Crescent,” said Colin Walsh, Managing Director of Crescent Capital. “This …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-ireland