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Town of New Albion – Justice Court Operations (2014M-161)
… Audit The purpose of our audit was to review the processes and procedures for the Court’s financial operations for the … Town of New Albion (Town) is located in Cattaraugus County and has a population of 1,972 residents. It is governed by a … elected Town Board (Board) comprising a Town Supervisor and four council members. For the 2014 fiscal year, budgeted …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Copiague Fire District – Cash Disbursements (2019M-225)
… The Board did not audit District claims properly. We found 18 claims totaling $33,446 were paid without an invoice …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225East Aurora Union Free School District - Procurement (2023M-125)
Determine whether the East Aurora Union Free School District District officials procured goods and services in a competitive manner
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… of Education, operates six schools, with approximately 4,200 students. The District’s budgeted appropriations for … the audit period for cash flow purposes. As of June 4, 2014, the State owed the District $6.6 million in aid for … the Tuscarora Indian School, and there is at least an 18-month lag before the District receives reimbursements from …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364West Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Opinion 89-24
… approve the contract or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint an …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 2008-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and procedures must provide, among other things, that when competitive bidding is not required by law, alternative …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2State Contract and Payment Actions in October
… personal income tax refunds. $298 million for 619,000 property tax credits. $166 million for 19,000 corporate and …
https://www.osc.ny.gov/press/releases/2018/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in September
… contracts and payments is available at www.openbooknewyork.com . MAJOR CONTRACTS APPROVED Office of Children and Family … million for child care resources and referral, including $4.7 million to the Capital District Child Care Coordinating Council, Inc., $3.9 million to the Child Care Coalition of the Niagara …
https://www.osc.ny.gov/press/releases/2018/11/state-contract-and-payment-actions-septemberOpinion 2000-8
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 90-36
… (UCC, §3-114[2]). The fact that a check is postdated does not affect its negotiability (UCC, §3-114[1]); People v … 24 hour period within which the check must be deposited does not begin running until that date. With regard to … be a custom in the commercial world does not necessarily mean that it is either statutorily or practically acceptable …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 91-30
… of contracts with the town. General Municipal Law, Article 18 (§800 et seq .) contains provisions of law relative to … officers and employees (see General Municipal Law, §800[4],[5]). A municipal officer or employee has an "interest" in … specifies such purchasing by political subdivisions ..." (9 NYCRR §250.5[a]; see Office of General Services Purchasing …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 89-12
… a bid as contractor. We note initially that Article 18 of the General Municipal Law, (§§800 et seq .) relative to … for such government body (see also section 29.3[a][4]). While it would appear that this provision addresses the … of our conclusion, we cited McCardle v Board of Estimate , 4 Misc 2d 1014, 347 NYS2d 349, affd 45 AD2d 822, 357 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-89-12DiNapoli: Fiscal Stress Down Slightly in Villages
… has identified 18 villages in New York in some level of fiscal stress. For 2015, three villages have been … “Local officials, however, must remain vigilant when it comes to both short- and long-term budgeting. By putting … in 2014 and down to two in 2015; Thirteen villages moved out of fiscal stress in 2015; Nine villages moved into a …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villagesState Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… 68, pled guilty to Bank Larceny, a violation of Title 18, United States Code, § 2113(b), and was sentenced to … 68 pled guilty to Bank Larceny a violation of Title 18 United States Code 2113b and was sentenced to probation …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-residentDiNapoli: Chipotle Needs to Address Concerns Over Racial Equity and Inclusion
… New York State Comptroller Thomas P. DiNapoli today released a … on behalf of the New York State Common Retirement Fund (Fund) to fellow Chipotle Mexican Grill Inc. … Chipotle workers filed a coronavirus-related Occupational Safety and Health Administration complaint claiming that …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-chipotle-needs-address-concerns-over-racial-equity-and-inclusionGingerbread Learning Center Executive Director and Wife Convicted in Nearly $800,000 Theft of Public Funds
… in restitution and $175,000 in asset forfeiture by June 18. They also will receive five years of probation. The …
https://www.osc.ny.gov/press/releases/2019/03/gingerbread-learning-center-executive-director-and-wife-convicted-nearly-800000-theft-public-fundsService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… not yet developed a written, comprehensive statewide plan for implementing the Program that includes progressive …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followOversight of School Fire Safety Compliance (Follow-Up)
… for the fire safety program for schools located outside New York City. Our initial audit report, which was issued on August …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followState Agencies Bulletin No. 887
… Purpose To inform agencies of the new changes to Federal tax withholding rates for 2009. … Employees Employees who claim single with a gross income of $75,000 or less, employees who claim married and have a … wages that are subject to federal income taxes Effective Date(s) Paychecks dated March 18, 2009 (Administration) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/887-changes-federal-tax-withholding-tables