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Opinion 88-38
… are not exempt from court filing fees unless some statute expressly so provides (See 1983 Opns St Comp 83-20, p … dollars, payable in advance." Clearly, nothing in this statute exempts municipalities from the fees it imposes. Therefore, unless some other statute provides for an exemption from this fee, …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 88-44
… Disclosure is not required under section 803 in the case of an interest in a contract which is not prohibited … that there is no prohibited conflict of interest in this case, the town's code of ethics should be consulted to …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Opinion 89-39
… This opinion represents the views of the Office of the State Comptroller at the time it was … exception); (contracts entered into prior to election to office) GENERAL MUNICIPAL LAW, §§800[3], 801, 802[1][b], …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 88-75
… which you are compensated by your firm (see, e.g., Opns St Comp, 1980, No. 80-172, unreported). We do not have …
https://www.osc.ny.gov/legal-opinions/opinion-88-75CUNY Bulletin No. CU-448
… messages: Position and job do not match Increment code missing No increment – salary off step Salary off step (for Increment … title and is below the ‘Last 1 Year Step’ (Max) 7705 No automatic update 7707 No automatic update Control-D …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-448-july-2012-increments-city-university-new-york-cunyEnforcement of the Mitchell-Lama Surcharge Provisions
… operating costs of each development. Tenants who do not pay surcharges are not paying their required share, and this …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsCUNY Bulletin No. CU-425
… Purpose To explain OSC’s automatic processing and to provide … in July for all eligible PSC employees. Effective Date(s) Effective 7/1/11, Institution paychecks dated … 7/1/11 using the Action/Reason code of PAY/INC (Pay Rate Change/Increment) and increase the employee’s salary to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-425-july-2011-increments-city-university-new-york-cunyDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… New York State Comptroller Thomas P. DiNapoli today announced … of the Metropolitan Transportation Authority’s New York City Transit division found it did not collect more than $13 …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedState Agencies Bulletin No. 1945
… incorrectly. Questions Questions regarding this bulletin may be directed to the Workers’ Compensation mailbox. … State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1945-process-changes-workers-compensation-leave-payservCapital Asset Management
… Objectives To determine whether the Office of General Services is adequately overseeing selected State agencies and related entities to ensure that they have … information in accordance with generally accepted accounting principles. SFS AM is used by State and agency …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementVoluntary Compliance Program
… compliance provides an opportunity for eligible holders of unclaimed funds to voluntarily report past due items. The Office of Unclaimed Funds (OUF) agrees to waive penalties and interest …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programAm I Required to Have an Audit?
… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in … and disbursing moneys. For this purpose, the relevant laws do not define the term "audit" and the depth and involvement …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditSullivan County – Fiscal Stress (2013M-81)
… Sullivan County has a population of 77,547, is located in the southeastern part of New York State, and includes 15 … of those five years have suffered operational deficits. In addition, general fund balance is artificially inflated … the last three years. These staff reductions could result in significant delays for necessary services and an increased …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Health Sciences Charter School – Procurement (2013M-211)
… is located in the City of Buffalo and is governed by a Board of Trustees. The School’s budgeted expenses for the … or whether professional services should be procured in a different manner. The documents did not clarify whether … nature and cost of services to be provided to the School. Do not rely on outside service providers for selecting …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Drug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Drug and Alcohol Treatment … We found providers inappropriately claimed $2,675,045 in depreciation expenses between January 1, 2010 and June 30, … OASAS has implemented all three recommendations contained in our original audit report. … To determine the extent of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Treasurer is responsible for all financial activity, they do not detail the Department’s expectations concerning the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Lakeland Fire District – Travel and Conference Costs (2013M-145)
… The payment of $15,041 in questionable travel costs which do not appear to be for the District’s benefit. Claims … support. This included $2,813 in reimbursements to a Chief for expenditures that the District had already paid … on the District credit card. The Board has not established a maximum daily rate for meals and lodging to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… audit was to examine selected Company financial operations for the period January 1, 2011, through May 31, 2012. … station that is near completion. The Company’s revenue for the 2011 fiscal year totaled approximately $41,500 and … operating expenditures totaled approximately $20,100. The officers of the Company consist of a President, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialState Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli announced the following school audits have been issued
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… the same criteria. Recapture provisions are vague and do not include sufficient detail, such as specific plans for … specific criteria for evaluating project applications in a consistent manner; ensure the approval process for each … information is adequately analyzed to determine whether a project is meeting its goals and in compliance with the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-project