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Opinion 91-29
… Firemen's Benevolent Associations (use of tax moneys for an eye care plan, hospital telephone and television … benevolent association) -- Treasurer's Powers (liability for tax moneys) INSURANCE LAW, §§9104, 9105; NOT-FOR-PROFIT CORPORATION LAW, §§717(a), (b), 720(a)(1), …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Village of Bainbridge - Conflict of Interest (2019M-72)
… that Village officials did not have prohibited interests in Village contracts. Key Finding Trustee and his spouse are … Board, the Trustee had a prohibited conflict of interest in Village contracts with the hardware store. He received a … procedures to help detect and prevent prohibited interests in contracts. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72DiNapoli: Despite Progress, Pay Gap for Women Persists
… Median earnings for full-time working women in New York were 86 cents for every dollar earned by men in 2019, an annual wage gap of … national wage gap of $10,150, with women earning 81 cents for every dollar paid to men on average. New York ranked 11 … Median earnings for fulltime working women in New York were 86 cents for …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-despite-progress-pay-gap-women-persistsState Agencies Bulletin No. 1989.3
… The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a … establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA working at … Services Unit (BU04), or Professional, Scientific, and Technical Services Unit (BU05) titles who work at OPWDD …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19893-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1989.2
… The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a … establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA working at … Services Unit (BU04), or Professional, Scientific, and Technical Services Unit (BU05) titles who work at OPWDD …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19892-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1989.1
… The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a … establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA working at … Services Unit (BU04), or Professional, Scientific, and Technical Services Unit (BU05) titles who work at OPWDD …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19891-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1739
… Next of Kin Affidavit ( Form AC 934-P ), original death certificate, and a Report of Check Exchange ( Form AC 1476-P …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1739-april-2019-managementconfidential-mc-2-salary-increaseChautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the District’s cash receipts and … issues. The District is governed by a five-member Board of Directors (Board): one Board member is appointed by the … The purpose of our audit was to review the Districts cash receipts and …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andNewstead Fire Company –Internal Controls (2014M-92)
… Purpose of Audit The purpose of our audit was to assess the adequacy of Company financial controls for the … moneys from fundraising, hall rentals, donations, and foreign fire insurance. For the 2013 fiscal year, the … As a result, Company officials have no accountability for how much cash was actually collected, or how many prizes were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92State Comptroller DiNapoli Releases Municipal Audits
… have not adopted policies and procedures to ensure that cash receipt, cash disbursement and bank reconciliation duties are … reports or reviewing the administrative assistant's work. Eggertsville Fire District – Financial Activity (Erie …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-17
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether … of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St Comp, … the following questions: (1) Does the opinion expressed in 34 Opns St Comp, 1978, p 154, with regard to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and … 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed … Town of Lyonsdale Financial Condition Board Oversight and Controls …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2011 through July 31, 2012. Background The Town of Babylon is located in western Suffolk County. The Town is … Town of Babylon Financial Condition and Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsBloomingburg Fire Company #1 – Disbursements (2013M-83)
… Fire Company #1 is a volunteer organization located in the Village of Bloomingburg in Sullivan County. The Company officers consist of a President, Vice-President, Secretary, and Treasurer. The President is the chief executive officer …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate oversight of financial operations? Audit Period January 1, 2023 – June … discrepancies. The Company is governed by its articles of incorporation, bylaws and nine-member Board what is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71DiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… State agencies were late 61 percent of the time in approving contracts with not-for-profit providers (NFPs) last year, with half of all agencies reporting contracts as late as 90 to 100 percent of the time, according to a report released today by State … State agencies were late 61 percent of the time in approving contracts with notforprofit …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Hempstead Local Development Corporation’s (THLDC’s) … The purpose of our review was to assess the Town of Hempstead Local Development Corporations THLDCs progress …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followMitchell-Lama Vacancies
… the New York City (NYC) Department of Housing Preservation and Development (HPD) is ensuring that vacant apartments at … timely. Our audit covered apartments that were vacant, and those that became vacant, in calendar year 2019 and actions taken by HPD through March 12, 2021. About the …
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesState Agencies Bulletin No. 1118
… To inform agencies of the content information for the 2011 Form W-2. Affected Employees According to IRS Publication 15, Circular E for 2011, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by January 31, 2012. Effective Date(s) 2011 Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011