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Opinion 89-33
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (necessity to pre-audit … Village Law pertains to the audit and payment of claims in a village. Section 5-524(2) provides, in pertinent part, as follows: In a village which has not …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 2012-1
… Purchases and Sales (purchases of highway related products from company owned by a member of a town board of assessment … (3), a municipal officer or employee has an "interest" in any "contract" with his or her municipality if, among other …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Wage Theft Investigations
… workers, assist the unemployed and connect job seekers to jobs. Its Division of Labor Standards (Division) is committed … investigation. As the investigative and restitution arm of worker and wage protection, the Division conducts wage theft …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsState Agencies Bulletin No. 1378
… Purpose To provide the Division of Homeland Security and Emergency … Employees in Bargaining Unit 05 on 04/01/13 are eligible to receive the 2013 PEF OFPC Uniform Maintenance Allowance … employees in Bargaining Unit 05 on 04/01/14 are eligible to receive the 2014 PEF OFPC Uniform Maintenance Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1378-2013-and-2014-uniform-maintenance-allowance-employees-fire-protectionTime and Attendance Practices of Selected Employees
… Purpose To determine whether the time and attendance-related records for selected Long Island Rail … metropolitan area were actually residing in New York City and would therefore owe New York City resident income tax. … 2009 through June 30, 2010 for payroll analysis purposes, and through December 31, 2011 for field observations. …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesDiNapoli Calls for Reforms to State Fiscal Practices
… putting the state on stronger financial footing, but it is time to fix the persistent problems and improve New York’s … reduced the state’s statutory borrowing capacity. New York is currently the second most indebted state behind California. DiNapoli proposes a series of reforms that would provide a comprehensive …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practicesDiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… Audits of municipal water systems estimate local governments are losing millions of dollars in revenue due to water loss, inaccurate meters or improper billing, according … office of 161 local government and seven public authority water systems from January 2012 through May 2017. "Water …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systemsFailing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… consequences of the failure to meet these requirements. Your policy should specifically state what will occur in the … Your policy should specifically state what will occur in the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresOpinion 90-62
… office is entitled to continue in office and receive his salary, unless the superintendent is removed from office … his duties is entitled to remain in office and receive the salary fixed by the town board for his office for the balance … superintendent's entitlement to continue to receive his salary, it is well-settled that the salary of an elected …
https://www.osc.ny.gov/legal-opinions/opinion-90-62State Agencies Bulletin No. 1830
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 1.61135% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1830-2020-special-assignment-duty-pay-calendar-year-2019NYC Budget Is Balanced but Risks Are Growing
… said. “Still, there are risks on the horizon, and Mayor de Blasio’s efforts to find additional savings in the budget … 2023. The gaps reflect the cost of wage increases for the municipal work force, higher costs for debt service and … government money is spent at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growingDiNapoli High-Tech is on the Rise in NYC
… High-tech is one of the fastest growing industries in New York City, … Manhattan and into Brooklyn and Queens. New York City is attracting tech firms because of its unmatched quality of … as a global center for innovation and my administration is committed to leveraging all of our resources effectively …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycLong Lake Central School District – Payroll (2016M-90)
… The Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90DiNapoli: Springport Town Clerk Pleads Guilty After Faking Retirement Benefits
… thank Cayuga County District Attorney Jon E. Budelmann for partnering with us to protect our retirement system." Since …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-springport-town-clerk-pleads-guilty-after-faking-retirement-benefitsState Comptroller DiNapoli Releases Municipal & School Audits
… to aid in the monitoring of its fiscal performance. The 2024-25 tentative budget includes sewer meter rents revenue of … in the financial software for 2022-23 or 2023-24. The 2024-25 tentative budget includes personal services of $3.4 …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsHealth, Safety, and Accessibility in District 75 Schools
… that is Americans with Disabilities Act (ADA) compliant for students attending District 75 schools. The audit covered … services in hospitals and at home. The DOE is responsible for ensuring that District 75 schools comply with applicable … with DSF. Key Findings We observed building conditions for a judgmental sample of 29 District 75 schools located …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsGroton Central School District – Cash Management (2020M-124)
… monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested, within …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Background The Marlboro Central School District is located in the Town of Marlborough, Ulster County. The District, … of Personnel and Technology have private interest in a limited liability company (LLC) that provided report … owner based on a competitive process. We found no evidence in the Board minutes that the District entered into formal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… extent of implementation of the recommendation included in our initial audit report, Processing of Sexual Offense … of Sexual Offense Evidence Kits (Executive Law), enacted in November 2016, set forth the procedures for processing … law enforcement agencies to submit all untested kits in their custody – regardless of age – to a forensic …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followDiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… Smart Starts NY, Inc. (Smart Starts), and Prince Umberto’s restaurant in Franklin Square, for conspiracy to commit … place for corruption in the United States, especially as it relates to programs set up to feed hungry children and … society,” stated Special Agent-in-Charge Beth Dinkins. “It’s alleged this duo conspired together in this fraud scheme …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-scheme