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Selected Aspects of Discretionary Spending
… Each public authority and benefit corporation should have formal policies and procedures identifying discretionary … documentation and formal approvals necessary for such costs. Key Findings We sampled 152 payments totaling … the risk that unnecessary discretionary spending that is inappropriate for the mission of EFC may occur. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingOpinion 92-8
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … by the Thruway Authority. Since section 15 contains no provision to the contrary, this amount must be paid to the … of current operating expenses" (1944 Legislative Document No. 67, Fifth Report of the Temporary State Commission for …
https://www.osc.ny.gov/legal-opinions/opinion-92-8DiNapoli Urges Consumers to Read the Fine Print on Gift Cards This Holiday Season
… State Comptroller Thomas P. DiNapoli urged New Yorkers to read the fine print on gift cards this holiday season for … year of purchase to avoid inactivity fees. While some gift card sellers have done away with inactivity fees, consumers … helps consumers to identify the different cards and how they can be used. Gift cards may have terms and …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-urges-consumers-read-fine-print-gift-cards-holiday-seasonState Comptroller DiNapoli Releases Year-End Accomplishments
… The New York State Common Retirement Fund reached an all-time high of … DiNapoli noted today in a release summarizing his office’s major accomplishments in 2013. Other notable highlights … and continuing challenges to achieving structural budget balance. Warned of weaknesses in the legislation to …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsState Comptroller DiNapoli Releases School District Audits
… fund balance, the board increased the real property tax levy by 6.8% from 2017-18 through 2021-22 and levied more …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School Audits
… City School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The … appropriations. Additionally, district officials did not have proper documentation for establishing and using two of …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1DiNapoli: State Needs to Help Addiction Support Providers Better Prepare for Emergencies
… Some addiction treatment programs may not be adequately prepared … the period from 2019 to 2022, found the state’s Office of Addiction Services and Supports (OASAS) must improve its … of New Yorkers battling substance use disorders or gambling addiction. “The COVID-19 pandemic led to significant …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-needs-help-addiction-support-providers-better-prepare-emergenciesEnvironmental Facilities Corporation: An Overview of Major Water Quality Improvement Programs
New York State is fortunate to have an abundance of natural resources, including water. At the same time, aging infrastructure and a long history of underinvestment in water system maintenance have resulted in a significant backlog of water quality improvement projects needed to protect the waters.
https://www.osc.ny.gov/files/reports/pdf/environmental-facilities-corporation-report.pdfOpinion 2000-12
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … provides that a municipal officer or employee is deemed to have an interest in contracts of his or her spouse except … p 236). Further, we note that the courts of this State have held public officials to a high standard of conduct and, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12II.3 Overview – II. New York State Financial Accounting
… current revenue structure and legislation to implement such recommendations. Finally, the State Constitution … except in years following gubernatorial elections when it must be submitted by February 1. The financial cycle is the process through which New York State manages its …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewCUNY Bulletin No. CU-827
… the Memorandum of Agreement between the City University of New York (CUNY) and the PSC for the Term of 2023-2027, full-time … supplemental taxable income, will be added to the employee’s taxable gross wages, and is subject to employment and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-827-professional-staff-congress-psc-full-time-ratificationPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andTown of New Albion – Town Supervisor's Financial Duties (2023M-46)
… [read complete report – pdf] Audit Objective Determine whether the Town of … other day-to-day financial duties, including recording cash receipts and disbursements into the accounting records, preparing the monthly bank reconciliations and generating all of the …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46State Agencies Bulletin No. 858
… fringe benefit of the Certification and Licensure Exam Fee Reimbursement (CLEFR) will be applied to employees’ … Time Entry using earn code FRB. Only Social Security, Medicare, State and Local taxes will be withheld. “Fringe …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/858-certification-and-licensure-exam-fee-reimbursement-clefr-2008State Agencies Bulletin No. 1930
… Union Designation ERAP Program Eligibility Staff 14 PEF ERAP Program Eligibility Review Coaches 23 PEF ERAP Team Leaders 27 PEF Determining Rate of Overtime Pay Note: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsOpinion 94-7
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICES -- Fees (imposition of … department and may not supersede the prohibition contained in General Municipal Law, §209-b(4) pursuant to its home rule … §209-b(4) pursuant to its home rule powers. July 8, 1994 James L. Breen, Esq., Village Attorney Village of Farmingdale …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Project Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… New York State through the efficient use of loans, grants, tax credits, real estate development, marketing, and other …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followCitywide Payment Services and Standards – Controls Over Payments
… Objectives To determine whether the New York City Department of Finance (DOF) Citywide Payments … compliance. The mission of CPSS, a unit within DOF’s Division of Treasury and Payment Services, is to deliver a …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsPainted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … provides fire protection services for the Villages of Painted Post and Riverside in Steuben County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsOpinion 93-1
… a vacancy in the office of the principal. You ask whether 17 Opns St Comp, 1961, p 240 still represents the views of … inability of the county attorney (County Law, §502[5]). In 17 Opns St Comp, 1961, p 240, supra , we concluded that, … ex rel. Church , supra , is no longer valid. Therefore, 17 Opns St Comp, 1961, p 240, still represents the views of …
https://www.osc.ny.gov/legal-opinions/opinion-93-1