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Opinion 92-16
… CONFLICTS OF INTEREST -- Exceptions (contracts for rental of room owned by officer and used in official duties) … PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (rental of home as office) REAL PROPERTY -- Leases (payment of … for public work ( Davies v Mayor , 83 NY 207; Albion Industrial Center v Town of Albion , 62 AD2d 478, 405 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… (Village) officials established adequate controls over Parks and Recreation Department (Department) financial … audit village waverly parks recreation …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12V.3.I Class – V. Chart of Accounts (COA) Governance
… transactions where the PPU is needed to identify the life of GO Bonds. It is also used to identify taxable and … alphanumeric digits in length. Class will identify the life of GO Bond proceeds as “PPU” followed by the number of years of life in the GO Bond series as stated in State Finance Law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classOpinion 90-28
… absence of any delimiting language in the statute, we have long interpreted section 805-a(1)(c) as prohibiting a …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Unified Court System Bulletin No. UCS-108
… provide for retroactive payments of the Senior Officer Series Differential for eligible employees in Negotiating … all employees receiving an automatic increase for SOS in Job Code 018334 on 2/28/06 . Fields on this report include … all employees receiving an automatic increase for SOS in Job Code 018337 on 2/28/06 . Fields on this report include …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-108-retroactive-senior-officer-series-differential-eligibleOpinion 92-24
… GENERAL CONSTRUCTION LAW, §60; PUBLIC OFFICERS LAW, §70-a; TOWN LAW, §64(11): A publication which does not satisfy … as an official newspaper. A town board is not required to designate an official newspaper, but if it elects to do so the board must follow the order of selection set …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Opinion 88-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … and which is entered as second class mail matter in the post office of a city within the county in which the town is … in, and which is entered as second class matter in the post office of the town. Town Law, §64(11) authorizes a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-28DiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
Officials at Erie Community College ECC gave more than $100000 in raises and bonuses to senior officials without proper approval according to an audit released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-boardNew Official Guide
New York Office of the State Comptroller, New Official Quick Start Guide, Division of Local Government and School Accountability
https://www.osc.ny.gov/files/local-government/pdf/new-official-guide-2023.pdfExamination of Travel Expenses
… Purpose This is a continuation of our examination detailed in Report 2015-BSE1-04 , which … employee for calendar years 2013 and 2014. The objective of our examination was to determine if the Department … commuting and is not reimbursable. The official station of every employee is designated by the head of the agency and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesOpinion 90-30
… apply "to any mortgage granted to or made by the state of New York ... or any political subdivision of the state ...". …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… plays an important role in deciding whether or not the appointment of a claims auditing official would be beneficial …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorDiNapoli: MTA’s Subway Station Repair List Is Growing
… overall number of repairs needed in New York City’s subway stations has increased, leaving fewer stations in good condition as the system has deteriorated … a longer list of needed repairs in New York City’s subway stations, fewer stations in good condition, and …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingCompliance With the Enough is Enough Act
… To determine if the State Education Department (SED) and Division of State Police (DSP) are complying with the requirements under the Enough is Enough Act (Act). The audit covers the period July 7, 2015 … To determine if the State Education Department and Division of State Police are complying with the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… January 1, 2016, are required to complete a three-month record of activities (ROA) within 150 days of the start of … out what to do and when to do it. Completing the Record of Activities If there are questions about completing … (for example, wedding ceremonies) When to Complete a New Record of Activities An ROA can be valid for up to eight …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaDiNapoli Praises NYC Comptroller Stringer's City Pension Fund Reforms
… seven years at the New York State Common Retirement Fund. Today, the state pension fund stands as a national model for … The proposals laid out by City Comptroller Stringer today will no doubt do the same for the city’s pension funds. …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-praises-nyc-comptroller-stringers-city-pension-fund-reformsDiNapoli Issues Report on Transparency of Village Fiscal Activities
… 28 of the 30 selected villages. Without an audit there is little independent verification that transactions have been …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesOpinion 92-56
… (payment of flat monthly allowance for use of private automobile on official business) WORDS AND PHRASES -- "Terms … (as including payment of monthly allowance for use of automobile on official business) LAWS OF 1972, CHAPTER 791; … a flat monthly fee as an allowance for use of his or her automobile on official business as part of the terms and …
https://www.osc.ny.gov/legal-opinions/opinion-92-56DiNapoli: Jury Convicts Councilman Ruben Wills in Public Corruption Scheme
… friends. New Yorkers deserved better. Today's conviction is another important step in our efforts to clean up New York …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-jury-convicts-councilman-ruben-wills-public-corruption-schemeOpinion 98-4
… Powers and Duties (delegation of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties … This is in reply to your letter asking which county officer is the official to whom the county tax levying body … order setting forth the corrected taxes and directing the officer having jurisdiction of the tax roll to correct such …
https://www.osc.ny.gov/legal-opinions/opinion-98-4