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Opinion 89-59
… in question was established by a town pursuant to Article 12-A of the Town Law. Sections 202 and 202-a of the Town Law … basis unless the petition submitted pursuant to Article 12 of the Town Law requesting the establishment of the … such costs are not raised by user charges (see 1988 Opns St Comp No. 88-30, p 56). Accordingly, we conclude that in …
https://www.osc.ny.gov/legal-opinions/opinion-89-59State Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… today announced that Dennis Mosesman and Elsie Mosesman have been indicted on charges including Grand Larceny in the … defendants allegedly stole taxpayer money that should have gone to help special needs children but instead was … McMahon announced that Dennis Mosesman and Elsie Mosesman have been indicted on Grand Larceny charges for stealing …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandOpinion 93-7
… for professional services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). We are aware of no judicial … in the performance of the contract (see People ex rel. Smith , supra ; Schulz v Warren County Board of Supervisors , … statute to apply it to these services (see People ex rel. Smith , supra , 17 NY, at p 589; 1A Antieau, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-93-7III.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… of the small business must certify the business meets the definition of “small business” applicable to section 179-f. … to question the certification of a business as meeting the definition of small business. Businesses must support such … for the purpose. Any business determined to not meet the definition on the date of invoice must return to the paying …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityDiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State
… the United States Attorney for the Southern District of New York, and Daniel B. Brubaker, Postal Inspector in … Service, New York Division, announced the arrest of BAKARE DOUKOURE, SANNEH TUNKARA, and LASSANA SYLLA on mail fraud and identity theft charges arising out of their scheme to fraudulently obtain unclaimed funds held …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-stateDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… New York State Police, and Acting Wayne County District Attorney Christopher Bokelman, State Comptroller Thomas P. … then partnered with the State Police and District Attorney to fully expose Peets’ alleged crime.” "Mr. Peets … government. I thank the State Police and Acting District Attorney Bokelman for their efforts to fight public …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksEconomic Impact of Tariffs – Federal Funding and New York
… reported are based on the price paid for those goods; when adjusting for the change in prices, real import growth … and businesses trade with over 200 countries across the world, totaling $94 billion in exports and $159.8 billion in … Real U.S. Trade in Petroleum and Non-Petroleum Products by End-Use, Chained (2017) Dollars 7 U.S. Bureau of Economic …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/economic-impact-tariffsNYS 529 Program, Qualified Withdrawals
… (McDonald/Stavisky) – Provides that the payment of principal and interest on a qualified education loan and Roth … Provides that the payment of principal and interest on a qualified education loan and Roth …
https://www.osc.ny.gov/legislation/nys-529-program-qualified-withdrawalsDiNapoli: Tax Cap Set at 2% in 2023
Property tax levy growth will again be capped at 2 for 2023 for local governments that operate on a calendarbased fiscal year according to data released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023DiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… a significant decline to the city’s workforce, and it is particularly troubling that turnover continues to outpace …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… a report that found: The Central New York and North Country regions had the highest percentages of districts in … not included in the report. The recently formed Boquet Valley Central School District in Essex County did not … did not file in time to receive a score: Livingston Manor Central School District, Roscoe Central School District …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressDiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… Schools in 13 districts statewide did not always post required financial information in a clear and … by State Comptroller Thomas P. DiNapoli. When they did post the information, it was often hard to find. “Taxpayers … while each district maintained a website, many did not post all mandatory financial information including final …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkState Agencies Bulletin No. 938
… Background Pursuant to the Division of the Budget (DOB) Bulletin D-1126 issued 11/6/09, agencies will be … as indicated in the Budget Bulletin. Upon approval by DOB, NYSTEP will send the information to OSC on the NHRP524 … to be used for certain Job Action Requests that will allow DOB, Civil Service, OSC and agencies to more easily identify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/938-new-reason-code-transactions-requiring-budget-directors-approval-bdaOversight of Disability Services
… Objective To determine whether the State University of New York has adequately provided access to campuses, … October 2022. About the Program The State University of New York (SUNY) is the largest comprehensive system of public … information annually on the status of higher education in New York State. As per the HEDS Instruction Manual, campuses …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesTown of New Lisbon – Financial Oversight (2013M-12)
… The Clerk also performed all aspects of collecting and recording taxes and fees paid to her office. All of these …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Town of Urbana – Access Controls (2022M-4)
… user access controls to safeguard the Town’s IT systems. Key Findings Town officials (officials) did not adequately … technology (IT) policies and procedures addressing areas key to securing user access controls to minimize the risk of … disable those that are unnecessary. Establish a detailed, clear and comprehensive SLA with the IT vendor to address the …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… procedures were inadequate. The Department hosted 15 tournaments and held nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. Registration forms …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Human Resource Practices (Follow-Up)
… included in our initial audit report, Human Resource Practices (Report 2018-S-57 ). About the Program A … According to Upstate officials, each year, Upstate’s Human Resource Department (HR) receives over 30,000 employment … applied policies and procedures related to select human resource functions. Our audit covered the period from January …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followCollection of Lease and Permit Revenues (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations made in our … the 61 permits we identified that could have been referred to the Office of the Attorney General, the Department had … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followAnnual Audit
The objective of our examination was to determine whether claims were appropriate and complied with the New York State Workers Compensation Law and mandated fe
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-audit