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Village of Head of the Harbor – Justice Court Operations (2020M-110)
Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight to ensure receipts were collected, deposited, recorded and remitted in an accurate and timely manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/head-of-the-harbor-justice-court-2020-110.pdfFood Safety Monitoring (Follow-Up) (2015-F-10)
The objective of our follow-up was to assess the extent of implementation, as of May 28, 2015, of the three recommendations included in our initial audit report (2013-S-27).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f10.pdfHold Harmless Form
In consideration of the payment of this claim, I will reimburse to the Office of the State Comptroller and the State of New York the amount due to any additiona
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/hold-harmless.pdfRescue Mission Alliance of Syracuse (Follow-Up) (2024-F-2)
To determine the extent of implementation of the four recommendations included in our initial audit report, Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Report 2021-S-34).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f2.pdfDiNapoli: Too Many Subway Stations Need Repairs
… Too many New York City subway stations are in disrepair and New York City Transit’s repair program is progressing too … Too many New York City subway stations are in disrepair and New York …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsAdministration and Collection of Real Estate Transfer Taxes
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer Taxes (RETT), as required by relevant … To determine if the Department of Taxation and Finance has adequate systems and practices in place to …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesOpinion 93-12
… member has provided advance payment to school district. You ask whether a school district may authorize the … with attendance at a conference. Claims for these expenses are audited, allowed and paid in the same manner as other claims against …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Opinion 92-29
… MUNICIPAL LAW, §207-m: Where the police commissioner is the head of the police department, an individual appointed … commissioner and a uniformed force. The commissioner, who for purposes of this inquiry we assume is the head of the … ask whether, under section 207-m, a deputy commissioner who, upon the death of the commissioner, is appointed to fill …
https://www.osc.ny.gov/legal-opinions/opinion-92-29DiNapoli Finds Major Problems with Rochester School District Payments
… School District needs to substantially overhaul how it is managing payroll and purchasing of goods and services," … mistakes and their potential total dollar value is cause for significant concern. The district has not implemented the … were incorrectly calculated, by a total of $5,452. All were related to the State Education Department's …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… 2015-S-33 ). Background The Transit Adjudication Bureau (TAB) is an administrative tribunal that provides a forum for … decide to contest a Notice of Violation (NOV, or summons). TAB also handles the processing of the NOVs, including: … manner. From September 1, 2016 through August 31, 2018, TAB reported processing 288,076 new summonses. The total …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followDiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… System (NYSLRS) in State Fiscal Year 2018-19 will decrease from State Fiscal Year 2017-18, New York State Comptroller … for the Employees’ Retirement System (ERS) will decrease from 15.3 percent of payroll to 14.9 percent of payroll. The … the Police and Fire Retirement System (PFRS) will decrease from 24.4 percent to 23.5 percent of payroll. "We’ve had …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19Opinion 90-6
… Social Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and … social services district may not accept a corporate grant for the purpose of providing day care services pursuant to … a corporate grant to furnish, carpet and provide toys for a day care room on the condition that the room be named …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 90-55
… police officers. In that opinion, we concluded that the rights of a firefighter who is employed in a village fire … by L 1977, ch 965. General Municipal Law, §207-c(2),(5), like General Municipal Law, §207-a, authorizes a … necessitated by the injury (General Municipal Law, §207-a[5]; see also General Municipal Law, §207-c[1], relative to …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 91-13*
… a different intent, it will be presumed that a conditional sales contract was intended if the total of the rental …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Opinion 94-17
… -- Recycling Services (imposition and collection of fees for) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy … the amount of unpaid fees imposed upon property owners for recycling services provided by the city under a contract … cities are authorized to enter into contracts to provide for a system of collection and disposal of solid waste …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 88-44
… in reply to your letter asking whether a town board member who is an employee of an incorporated engineering firm with … Whether a town board member who is an employee of an incorporated engineering firm with …
https://www.osc.ny.gov/legal-opinions/opinion-88-44DiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village
… that Nancy Berger, 55, formerly the Clerk/Treasurer of the Village of Norwood, pleaded guilty to grand larceny in the second … for their partnership. Justice is now served on behalf of Norwood residents.” Berger stole the funds between 2018 … announced that Nancy Berger 55 formerly the ClerkTreasurer of the Village of Norwood pleaded guilty to grand larceny in …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-villageDiNapoli: MTA Budget Outlook Improves
… plan period came from higher tax revenues ($482 million), lower pension contributions ($404 million), lower energy … percent in 2017 -- more than twice the projected inflation rate. Spending is expected to grow at an average annual rate … of the next capital program. The MTA estimates that it would need to invest $26.6 billion during the 2015-2019 time …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesState Comptroller DiNapoli Calls on Corporations to Disclose Political Spending
… Group, Penn Entertainment, SoFi Technologies, Warner Bros. Discovery Inc., Zillow Group, and Zoom Video Communications , …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-calls-corporations-disclose-political-spendingState Agencies Bulletin No. 1990.3
… rate applies to all overtime earned during shifts that begin at or after 11:00 pm on 12/01/2021 and at or before … is effective at 11:00 pm on 12/01/2021. Agencies should begin using the new Time Entry Overtime Earnings Codes in … (NPAY502) using the following procedures: Earnings Begin Date: Effective date started Earnings End Date: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19903-pilot-program-establishing-temporary-overtime-rate-employees-certain