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Opinion 92-9
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER … pertaining to the circumstances under which a non-party witness may be deposed). It is only when the individual to be … must be subpoenaed (CPLR 3106[6]). A resident non-party witness must be deposed within the county in which he or she …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Town of Worth – Audit Follow-Up (2014M-323-F)
… was to assess the Town’s progress, as of February 2020, in implementing our recommendations in the audit report released in February 2015. Background The … (Town) is located in Jefferson County and is governed by an elected five-member Town Board (Board), which is …
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fXII.5.I Prompt Payment Interest – XII. Expenditures
… by the Net Due Date, the State may be required to make an interest payment to the vendor. This section provides State agencies information regarding: Prompt Payment Interest Eligibility. The calculation of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestCity of Yonkers – Budget Review (B22-6-6)
… which impact the City of Yonkers' financial condition in the current and future years. Background The Office of the … debt service funding of $692.9 million for the Yonkers Public Schools (District) and $686.9 million for the City. … 2022-23 fiscal year. Tax certiorari is the legal process by which a property owner can challenge the real property tax …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6What is a Defined Benefit Plan?
… minimum age and service requirements established by your retirement plan, you will receive a monthly pension payment … a preset formula and provide a specified payment amount at retirement. These plans are supported by contributions from … to your pension plan is the New York State Common Retirement Fund . Over the past 20 years, the Fund’s …
https://www.osc.ny.gov/retirement/members/defined-benefit-planOpinion 90-25
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Procurement Practices
… assurance that funds are spent appropriately, are in the best interest of the State, and adequately safeguard against … in place to ensure that spending is appropriate and in the best interest of the State. Key Findings Our review of $8 … whether $895,839 was spent appropriately and in the best interest of the State. The majority of these expenses …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… Transportation Authority (MTA), has four projects funded by the Recovery Act, namely, Poughkeepsie Station … of overtime. Ensure the most efficient practices are in place and government funds are not wasted by paying … Road: Overtime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds (2010-S-2) … To determine …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0Comptroller DiNapoli Releases Municipal Audits
… Pocatella Fire District – Audit Follow-Up (Orange County) This follow-up audit assessed the fire district’s progress in … to withdraw funds for payroll and processing fees. Find out how your government money is spent at Open Book New York … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsOverview – State Police Plan
… your survivors may receive if you die while working for a public employer. If you die before retiring, your survivors …
https://www.osc.ny.gov/retirement/publications/1518/death-benefits/overviewOverview – Special 20- and 25-Year Plans
… your survivors may receive if you die while working for a public employer. If you die before retiring, your survivors …
https://www.osc.ny.gov/retirement/publications/1517/death-benefits/overviewDiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… found they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as … lacked some or all the recommended components, including how to access crisis support and recognizing warning signs … West Genesee Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffCity of Yonkers – Budget Review (B6-16-11)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2016-17 and the related justification … operating and debt service funding of $570.3 million for the Yonkers Public Schools and $546.1 million for the …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Livingston County) The board has not adopted policies to sufficiently protect the town's information technology … not dedicate a separate computer for online transactions to limit access to online bank accounts. In addition, …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsThe North Country Is Among the Top Regions in the State for Agricultural Sales
… The critical role farms play in New York cannot be overstated, both as an economic engine … part of our food supply system. This is especially true in the North Country where sales of farm products topped $1.2 … this industry as outlined in a new report released today by New York State Comptroller Thomas P. DiNapoli. “New …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryState Comptroller DiNapoli Releases School District Audits
… found that 123 items, totaling $76,425, were not recorded in the district’s inventory records. Officials could not … surplus fund balance exceeded the statutory limit by 32.7 to 42.8 percentage points at the end of the last … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Opinion 89-65
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services … law firm) TOWN ATTORNEY -- Conflict of Interest (contract by town with town attorney's law firm for additional legal … Also, we note that the courts of this State have held public officials to a high standard of conduct and, on …
https://www.osc.ny.gov/legal-opinions/opinion-89-65DiNapoli Examines Faltering LinkNYC Program
… a problem. LinkNYC installed kiosks in just 86 (46%) of NYC’s 185 zip codes. Percentage of zip codes without kiosks, … had been built. Failure to Collect Money Owed to NYC The consortium sells advertising space on the kiosks and …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programDiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… Superintendent Stephen G. James announced the arrest of a Tannersville couple, Kelly Tuomey, 56, and her husband, Stephen B. Tuomey, 60, today for allegedly stealing over $35,000 in pension payments. “The defendants allegedly exploited a …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsVI.1.A Budgetary Chartstrings – VI. Budgets
… include: Business Unit, Department, Program, Fund, Account and Budget Reference. Example of a chartfield string … numeric range from 0000 to 9999 for its use. The first 200 codes in the range are reserved for “budgetary only” values. … the same Major Program level within the same fund and account combination. Level 4 : Transactional Value – used by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstrings