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Opinion 95-26
… This opinion represents the views of the Office of the State Comptroller at the time it was … firefighters and their families necessarily involves the need to retain records relating to expenditures for this … and, in certain instances, may necessarily involve the need to obtain the services of an accountant or attorney. …
https://www.osc.ny.gov/legal-opinions/opinion-95-26State Agencies Bulletin No. 695
… Purpose To explain the extension of Military and Training Leave Benefits and Stipends and … Management/Confidential Effective Date(s) The extension of benefits is effective 1/1/07 for all eligible employees … through December 31, 2007 in response to the continuing need for New York State employees in the National Guard and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/695-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 2082
… Purpose: The purpose of this bulletin is to provide agencies with instructions for … criteria are affected. Background: Pursuant to a side letter contained in the 2019-2023 Agreement between the State of New York and PEF, employees with peace officer status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2082-2021-2022-public-employees-federation-pef-firearms-training-and-safetyXII.6.A Paying Another State Agency – XII. Expenditures
… This section informs New York State Business Units how to process vouchers to another Business Unit in the Statewide Financial System … Business Units must identify if the billing is from an SFS Online or a Legacy System Business Unit. The following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyDiNapoli: NYC Transportation and Warehousing Sector Fares Better Than Other Sectors in Recovery Amid Shift to E-Commerce
… City’s transportation and warehousing sector regained 82% of its pandemic job losses as of April, trailing the nation, but faring better than the … delivery service taxable sales grew 149%, fueling the need for transportation services. Warehouses and storage …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-nyc-transportation-and-warehousing-sector-fares-better-other-sectors-recovery-amid-shift-eDiNapoli Examines Faltering LinkNYC Program
… , New York State Comptroller Thomas P. DiNapoli detailed how New York City’s Department of Information Technology and Telecommunications’ (DoITT) failure to hold accountable the developers of the city’s ambitious … Audit LinkNYC Program Revenues and Monitoring Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programOpinion 89-31
… of city to provide for) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), (c)(1), 37: A city may not provide for … employees (NY Const, art 9, §2[c]; Municipal Home Rule, §10[1][ii][a][1]). Thus, if a recall election is simply a mode … within the contemplation of Municipal Home Rule Law, §10 and article 9(2) of the Constitution, it may be authorized …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Artificial Intelligence Governance
… governance structure over the development and use of artificial intelligence (AI) tools and systems. The audit … as AI generates value, it is also giving rise to a host of unwanted, and sometimes serious, consequences. New York … agencies. Review past AMPO policies to identify areas that need to be strengthened by OTI. Implement policies to create …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… Comptroller. The system is available through the NYSED Business Portal. Each school district BOCES has a Delegated … Administrator at your school district/BOCES, you may log in to the New York State Education Department Application … Business Portal . Please do not submit paper forms in lieu of electronic submissions; they will not be collected …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … audit committee has not adopted policies or procedures for financial operations such as conducting fundraising … the proper amounts were not deducted for health insurance premiums from any of the employees’ gross pay during the …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0SUNY Bulletin No. SU-208
… management or confidential in the State University of New York - BU13 who meet the eligibility criteria and are … selected by the campus president Background Chapter 491 of the Laws of 2011 provides for a salary increase of two … president and forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in Excel format. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-208-april-2014-state-university-new-york-suny-management-andSUNY Bulletin No. SU-207
… management or confidential in the State University of New York – BU13 who meet the eligibility criteria and are … selected by the campus president Background Chapter 340 of the Laws of 2013 provides for a $250 increase to basic … president and forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in Excel format. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-207-2014-chancellors-power-suny-performance-incentive-paymentSUNY Bulletin No. SU-220
… management or confidential in the State University of New York – BU13 who meet the eligibility criteria and are … selected by the campus president Background Chapter 340 of the Laws of 2013 provides for a $500 increase to basic … president and forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in Excel format. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-220-2015-chancellors-power-suny-performance-incentive-paymentSUNY Bulletin No. SU-201
… management or confidential in the State University of New York – BU13 who meet the eligibility criteria and are … selected by the campus president Background Chapter 340 of the Laws of 2013 provides for a $500 increase to basic … president and forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in Excel format. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-201-2013-chancellors-power-suny-performance-incentive-paymentBuffalo United Charter School - Financial Management (2018M-197)
… is responsible for the general management and control of the School’s finances. The Board did not have control over … used. Key Recommendations Negotiate changes in the terms of the management agreement with NHA to gain more control … Continue to periodically assess the terms and conditions of any management agreement to ensure it is reasonable and in …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… District purposes and audited prior to payment, the Board of Fire Commissioners (Board) did not ensure purchases were … totaling $53,425. The Treasurer performed all aspects of the disbursements process with little oversight or …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Lyndon Fire District – Disbursements (2022M-132)
… Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to … purposes. However, the Board could improve oversight of and internal controls over disbursements. The Board: Did … Could not explain what specific procedures its reviews of financial reports included. Because the Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132South Otselic Fire District – Financial Activities (2022M-169)
… whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities. Key Findings The Board generally provided adequate oversight of District financial activities . However, Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Town of Hounsfield - Claims Auditing (2019M-215)
… The Board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the … paid twice. The Board did not ensure that procurements of commodities, goods and services totaling $172,000 complied … Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is adequately supported …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215