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Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2021-F-3) 30-Day Response
To follow up on the actions taken by officials of the Department of Motor Vehicles to implement the recommendations contained in our audit report Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3-response.pdfDiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… who are the only directors up for election in 2025, bear responsibility for enabling inflated and poorly … to exercise independent judgment, and allowing repeated governance failures that have contributed to brand damage, … said. “Directors must be held accountable for enabling governance failures that have damaged the company’s …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesOpinion 98-11
… AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment of real … Whether real property tax payments postmarked day after the last day for tax payments wo penalty is timely …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… statutes. Key Finding The Board engaged the services of a contractor to assist the Treasurer with her duties. … the contractor performed those duties without oversight by the Treasurer. Key Recommendation Consider creating and designating both a Treasurer and a Clerk position as Village employees to …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101New Roots Charter School - Lunch Operations (2019M-73)
… meals-per-labor-hour (MPLH) or cost-per-meal equivalent (ME) analyses. Officials could have saved money if they … Recommendations Periodically complete MPLH and cost-per-ME analyses. Continue to increase revenues by increasing …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73Pocatello Fire District - Audit Follow-Up (2016M-301F)
The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the audit report released in
https://www.osc.ny.gov/files/local-government/audits/pdf/pocatello-district-2016-301f.pdfMWBE Report 2017-2018 Fiscal Year
In the 2017-18 fiscal year, the Common Retirement Fund recorded robust growth in its investments with MWBE managers. As detailed in the tables below, total allo
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2017-18.pdfMWBE Report 2016-2017 Fiscal Year
In the 2016-17 fiscal year, the Common Retirement Fund recorded the largest and most dramatic increase in its MWBE investing in the history of the Strategy.
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2016-17.pdfState Comptroller DiNapoli Releases Municipal Audits
… not effectively manage its financial condition, resulting in operating deficits from 2013 through 2015 totaling $4.5 million. In a follow up audit, it was found that the city has made … corrective action. Of the nine audit recommendations, three recommendations were fully implemented, five …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… oversight of non-payroll disbursements. As a result, there is an increased risk that errors or irregularities could … balance and reserve policies. Therefore, the board lacks important tools to project current and future operating and … Furthermore, officials’ continued practice of using debt to pay for recurring costs is imprudent. The review …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… approximately $804,000 should not have been approved by the claims auditor for payment. These claims did not … charge against the District, mathematically correct, or in compliance with the District’s procurement policies. While … The CAP should be posted on the District’s website for public review. 1 See Appendix C for more information on our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Accidental Death Benefit – State University Police Plan
… Eligibility Regardless of your years of service credit, if you die as the natural and proximate result of an on-the-job accident not due to your own willful …
https://www.osc.ny.gov/retirement/publications/1823/accidental-death-benefitOrdinary Death Benefit – State University Police Plan
… Your beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if you meet eligibility requirements and your death is not attributable to an on-the-job accident. The … also payable to your beneficiary. Eligibility An ordinary death benefit may be payable to your designated beneficiary …
https://www.osc.ny.gov/retirement/publications/1823/ordinary-death-benefitPartial Lump Sum Payment – Forest Rangers Plan
… retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made when your retirement benefit is finalized. … Eligibility To be eligible to choose a partial lump sum payment (PLS), you must: Retire under a special 20- or … 3 5 and 6 members covered by Section 383c Partial Lump Sum Payment …
https://www.osc.ny.gov/retirement/publications/1864/partial-lump-sum-paymentDiNapoli: Statewide Agency Overtime Tops $337 Million Halfway Into 2015
… State agencies spent more than $337 million on overtime in the first six months of 2015, a jump of $21 million over the same period in 2014, New York State … announced today. State employees worked more than 8.2 million overtime hours , up 5 percent over the same period …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-statewide-agency-overtime-tops-337-million-halfway-2015Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… report - pdf] [read 2016 report - pdf] Purpose of Audit The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the … The purpose of our review was to assess the Fire Districts progress in …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fOpinion 93-23
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Electrical Services (chair of planning board who performs … services) ZONING AND PLANNING -- Planning Boards (electrical contractor as chair of board) GENERAL MUNICIPAL LAW, §§801, 803: Whether an electrical contractor who also is the chair of a town …
https://www.osc.ny.gov/legal-opinions/opinion-93-23State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 90-12
… an attorney, does not apply to court orders submitted to a county treasurer under CPLR 2607 for the payment out of moneys paid into court. CPLR 2607 requires a copy of the court order to be certified by the clerk of … intended for some useful purpose ( Travelers' Ins. Co. v Louis Padula Co. , 224 NY 397, reh den 225 NY 638; Anderson v …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Schroon Lake Central School District - Claims Auditing (2019M-97)
… and approved. Audit and approve claims before payment in accordance with New York State Education Law. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97