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Opinion 96-19
… with town of real property and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION … acquisition of real property by town and fire district for construction purposes) TOWNS -- Powers and Duties (joint … Both the town and the fire district must comply with all statutory requirements applicable to the individual …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Language Access Services
… interpretation services outlined in its Request for Quote (RFQ), which include providing on-demand interpretation …
https://www.osc.ny.gov/state-agencies/audits/2023/10/26/language-access-servicesProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… earlier section (Claims Auditing) is no, then some type of action should be taken in most cases. Obviously, this will … purchase orders or receiving slips) is missing, the claim should be held until the supporting documentation is … is not provided, there may be an increased risk that the claim is not legitimate. If the claim is mathematically …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsView and Update Your Beneficiaries
… When you became a NYSLRS member you should have named a beneficiary or beneficiaries …
https://www.osc.ny.gov/retirement/members/view-and-update-your-beneficiariesDiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… Local sales tax collections totaled $5.2 billion in the third quarter (July-September of 2021), up $861 … impact growth.” Statewide, every region saw solid growth in sales tax collections during the third quarter compared to … City, the July-September period marked the fifth quarter in a row that county and city sales tax receipts met or …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarterIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … audit and approval of claims. Claims were approved for payment despite not being sufficiently supported. Not all …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionExecutive Order - Financial Literacy
As State Comptroller I am committed to educating the public on financial literacy so New Yorkers experience the benefits of such efforts including sound personal finances and a greater understanding of State and local financial matters.
https://www.osc.ny.gov/files/about/pdf/executive-order-financial-literacy.pdfCity of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … million on December 31, 2015. This occurred because the City experienced three operating deficits during the period …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… The Comsewogue Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Oversight of Pupil Transportation Services (Follow-Up)
… trainings. To carry out its responsibilities to ensure safe and efficient transportation of children, the Department … for school bus personnel and instructors to help ensure safe transportation for all pupils; and whether the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followGarrison Union Free School District – Information Technology (2023M-127)
Determine whether Garrison Union Free School District (District) officials secured the District’s network user accounts, established physical controls and maintained inventory records for information technology (IT) equipment, and developed an IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garrison-union-free-school-district-2023-127.pdfDiNapoli: Audit Shows Former Highway Superintendent Took Taxpayers for a Ride in Town of Erin
… for his own use, totaling nearly $70,000, according to an audit detailing the fraud released today by New York … on Public Integrity investigation, a collaborative effort to combat public corruption at all levels of government, by … shows the extent of his alleged theft and his efforts to cover his tracks. Burlew betrayed taxpayers' trust by …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-audit-shows-former-highway-superintendent-took-taxpayers-ride-town-erinCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… which may result from heavy rainfall, snow melt, or “dry weather” events, such as blocked or broken sewer lines and …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… 2018, the cities of Amsterdam (Montgomery County) and Long Beach (Nassau County) are designated as being in “significant …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… and reported and that Company money was safeguarded for the period April 1, 2013 through November 24, 2014. … did not maintain records showing how many people bought tickets or attended all fund-raising events. Key … Review and approve bills prior to payment. Ensure that tickets sold at each fund-raising event are properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overDiNapoli Announces Sale of General Obligation Bonds
… announced the details of the competitive sale scheduled for March 13 of tax-exempt New York State General Obligation bonds. The state expects to sell $115.7 million for new money transportation, education and environmental … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bondsAdult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis … remit payment of taxes due on a quarterly basis with the New York State Department of Taxation and Finance. OSC … OSC is responsible for making payments to counties and New York City, while counties are responsible for …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateDiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… Thomas P. DiNapoli today announced the details of the upcoming competitive sale scheduled for October 28 of State of New York General Obligation … Comptroller Thomas P DiNapoli today announced the details of the upcoming competitive sale scheduled for October 28 of …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsManagement of General School Funds (Follow-Up)
… the New York City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor controls over its General School Fund (GSF) … for improving accountability over fund managed by Kennedy. Key Finding Kennedy officials have made limited …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followState Agencies Bulletin No. 922
… county value. The county value must be entered. If the correct county for the employee is Nassau or Westchester, the … county. The county value must be entered. If the correct county is a NYC county, the Tax Data page also must … tab on the Personal Data page in PayServ. The agency must correct either the postal code or the county value. NPAY709 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-page