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Opinion 2002-8
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Dissolution (when no … constructed and no debt outstanding) TOWN LAW §§195, 202-c: When a water district was established more than three … requirements, if the town board determines it to be in the public interest. Certified copies of the board's …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8DiNapoli: More Security Needed for Hazardous Materials at SUNY University Centers
… A variety of hazardous materials are used at SUNY campuses for both classroom and non-classroom purposes. The materials … and communication on best practices and compliance with local, state, and federal regulations, as well as SUNY’s … of the report’s findings and conclusions. SUNY’s response is included in the final audit. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-more-security-needed-hazardous-materials-suny-university-centersTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
… Town and organize fundraising activities that should not have been conducted as an affiliate of the Town. … activities. Did not properly document donations it received totaling $117,300. In addition, 77 of the pool … citizen’s group so that it does not appear the Town is fundraising. Ensure that the Supervisor signs all Town …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Comptroller DiNapoli Releases State Audits
… today the following audits have been issued: Office of Children and Family Services (OCFS): Management of Energy Consumption (Follow-Up) (2014-F-18) An initial … achievements can be measured appropriately. Department of Environmental Conservation (DEC): Selected Aspects of …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of … Village of Westhampton Beach Internal Controls Over Information …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173State Agencies Bulletin No. 1269
… vehicle and chauffeur services and provide instructions for reporting this information in the New York State Payroll … in the employee’s taxable gross wages. This income is reportable on the employee’s Form W-2 and is subject to … of commuting to and from an employee’s home and his or her official work station and other trips unrelated to work. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useMedicaid Program – Oversight of Localities' Efforts to Coordinate Veterans' Health Care Benefits Under Medicaid and the U.S. Department of Veterans Affairs
… Purpose To determine whether the Department of Health effectively oversaw localities' efforts to coordinate veterans' health care benefits provided through Medicaid and the U.S. Department of Veterans Affairs (VA). The audit covers the … To determine whether the Department of Health effectively oversaw localities efforts …
https://www.osc.ny.gov/state-agencies/audits/2014/03/19/medicaid-program-oversight-localities-efforts-coordinate-veterans-health-care-benefitsState Agencies Bulletin No. 1073
… of the street and check for acceptable abbreviations. HOUSE NUMBER NOT VALID Supply a house number or verify the existing house number with the employee. INCORRECT OR MISSING …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableGreene County Industrial Development Agency – Management Practices (2013M-95)
… conflicting roles with businesses that received benefits from GCIDA. This includes lease and PILOT agreements related … they do not comply with employment reporting requirements or meet specific employment goals. Four of 10 businesses … GCIDA does not enter into contracts in which an officer or employee has a prohibited interest. Perform a documented …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementState Agencies Bulletin No. 923
… Retroactive General Salary Increases will be processed in Pay Period 13L - paychecks dated 10/8/09 (Institution) and … due to Workers’ Compensation or Military Leave, and are in graded positions. Payable 3/31/05 Institution and 4/7/05 … due to Workers’ Compensation or Military Leave, and are in graded positions. Payable 3/30/06 Institution and 4/6/06 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/923-arbitration-award-implementation-retroactive-general-salary-increasesDiNapoli Audit: Next In Line For Mitchell-Lama Apartments Were Skipped
… Square was offering his apartment on Airbnb for $150 per night, with a three-night minimum stay. His posting had seven reviews. Another … on Airbnb for an apartment which was available for $109 a night. Recommendations HPD generally agreed with DiNapoli’s …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-next-line-mitchell-lama-apartments-were-skippedYork College – Time and Attendance Practices for Public Safety Staff
… determine whether York College had adequate controls over the time and attendance of Public Safety employees to provide reasonable assurance that they worked the hours for which they were compensated. The audit covered … determine whether York College had adequate controls over the time and attendance of Public Safety employees to provide …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffMission Statement and Performance Measures
… benefit corporation created by the State Legislature in 1950 to build, operate and maintain the Thruway System. … of the Authority, was created by the State Legislature in August 1992 to accept jurisdiction and control over the … The Authority indicated that its mission statement was in the 1998-2002 Strategic Business Plan which was adopted by …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measuresOpinion 92-48
… reserve funds by municipal corporations, fire districts and school districts in connection with the cash sale of … in excess of the sum of all installments of principal and interest due on the indebtedness could be used for any … authorized to be issued for a single object or purpose and only a portion of the parcel is sold, the entire proceeds …
https://www.osc.ny.gov/legal-opinions/opinion-92-48New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and finances. Subscribe to get the latest … the Governor’s Executive Budget proposal for State Fiscal Year 2021-22, released this week, anticipates continuing but …
https://www.osc.ny.gov/reports/covid-19-january-21-2021Hilton Central School District – Audit Follow-Up (2022M-200-F)
… confidentially to officials. As a result, data and personal, private and sensitive information (PPSI) are at greater risk for … The District serves the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fChautauqua County – Court and Trust (2020-C&T-1)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/chautauqua-2020-ct-1.pdfWyoming County Court and Trust Funds - (2020-C&T-2)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/wyoming-2020-ct-2.pdfTown of Salina – Information Technology (2013M-256)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … January 1, 2011, to March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population … Town of Salina Information Technology 2013M256 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256NYS Common Retirement Fund Reports Third Quarter Results
… of the State Fiscal Year (SFY) 2020-21 was 10.01 percent for the three-month period ending Dec. 31, 2020, and ended the quarter with an estimated value of $247.7 billion, according to New … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/nys-common-retirement-fund-reports-third-quarter-results