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Town of Summit – Town Clerk (2024M-51)
… the accuracy of financial records and ensure that assets are sufficient to meet liabilities. Key Recommendations … and accountability analyses, whereby known liabilities are reconciled to available cash. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… if District controls to ensure that financial activity are properly recorded and reported and that District moneys are safeguarded for the period January 1, 2013 through July …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Town of Chesterfield – Town Clerk (2024M-110)
… officials do not have assurance that all collections are accounted for, and money could be lost or … and addressed sooner. Key Recommendations Ensure receipts are accurately recorded and issued for all collections. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2012 through August …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialTown of Union – Financial Condition (2016M-192)
… Findings 157 of 187 water meters the Town is billed for are older than five years, and Village officials found that … that only register half of their use. Additionally, rates are too low to allow the fund to break even, which results in …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192State Agencies Bulletin No. 306
… The new queries, described in the attached listing, are grouped into these five categories: General Interest … on how to save a public query as a private version are included in the attachment. Questions Refer to the PS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseState Agencies Bulletin No. 1200
… as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. Affected Employees Employees … participants explaining the tax rules. CSEA participants are informed of the taxability upon enrollment in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012State Agencies Bulletin No. 1106
… as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. Affected Employees Employees … participants explaining the tax rules. CSEA participants are informed of the taxability upon enrollment in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011Payroll Improvement Project Bulletin No. PIP-005
… Affected Employees All Agency PayServ and PS Query users are potentially affected. Background The Payroll Improvement … 9.2. Effective Dates New navigation and field changes are effective at PayServ 9.2 Go Live. Agency Actions Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… in New York City and lower gas prices, but crossings are not expected to approach prerecession levels until 2019; The MTA’s revenues are very sensitive to changes in the economy. During the last … The MTA’s cost-containment efforts since 2009 are expected to generate cumulative savings of $1.8 billion …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… to ensure that all of its decisions and deliberations are performed in a transparent and public manner. While the … were designated either “special” or “emergency,” which are often called at a time or place where the public is less … unauthorized payments; Make sound financial decisions that are in the best interest of the district when hiring and …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… efforts in this area. "Students who frequently miss school are often disengaged, falling behind academically and at risk … department that could help districts identify students who are chronically absent as well as students at risk of being … In one district, for instance, high school students who are not in attendance at the morning's homeroom period are …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… led to delays and cost overruns,” DiNapoli said. “These are red flags that fall within the MTA’s power to fix. As the … contractor’s quality staff were on site even though they are required to be full time. For the six projects reviewed, … employees on site on a daily basis, determine whether they are authorized to be on site and document the results. Ensure …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysNew York State Comptroller DiNapoli: Wall Street Profits Rose in 2018, But Bonuses Fell
… a slowing global economy and greater economic uncertainty are all factors that could affect results.” Despite increased … York City (whether in domestic or international locations) are not included. The Comptroller’s estimate is based on … DiNapoli estimates that nearly 1 in 11 jobs in the city are either directly or indirectly associated with the …
https://www.osc.ny.gov/press/releases/2019/03/new-york-state-comptroller-dinapoli-wall-street-profits-rose-2018-bonuses-fellOpinion 94-1
… maintenance of county special districts. These provisions are generally parallel to those contained in articles 12 and … Pursuant to section 202(1) of the Town Law, town boards are expressly authorized to apportion against and charge to … rendered by salaried town employees when such services are necessary to or occasioned by reason of making the …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 94-14
… which chapter 356 became effective, even if such projects are thereafter modified. Whether continued development … see, e.g., GML, §902-a). Since the projects in question are located wholly outside the city, the continued provision … a law [October 19, 1993] whether or not such projects are thereafter modified ... " (L 1993, ch 356, §38). Thus, if …
https://www.osc.ny.gov/legal-opinions/opinion-94-14DiNapoli: Local Communities Reducing Number of Homeless Veterans
… living on the streets," DiNapoli said. "Local communities are playing a key role in helping veterans find a place to … primary barrier to housing is income. These subsidies are specifically for disabled, low and fixed income, and … The report identified several successful partnerships that are helping. Now we need to develop the political will to …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransOpinion 98-2
… -- Reimbursement for Expenses (dinners after board meeting) FIRE DISTRICTS -- Apparatus and Equipment (control … commissioners when a monthly meeting commences at 8:00 pm and ends approximately 9:00 pm or 10:00 pm, and the commissioners customarily arrive …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Opinion 93-24
… as well as members of the fire department. Fire districts are established for the purpose of providing fire protection … sporting events in which volunteer firefighters are competitors" are specifically excluded from the types of physical fitness …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 93-1
… the assistant county attorney, in the event of a vacancy, are considered as those of the county attorney, the assistant … in the case of absence or inability of the principal, are limited to such as are thereby made necessary for the transaction of business …
https://www.osc.ny.gov/legal-opinions/opinion-93-1