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Opinion 96-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … FUNDS -- Capital Reserve Fund (referendum requirements in fire districts); (payment into of amount provided by … for certain capital purposes. General Municipal Law, §6-g governs capital reserve funds in fire districts. Subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-96-24IV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… download the table below as a Microsoft Excel file . SFS Account Title Description 36310 Transfers FROM Other Funds … 36320 Statewide Transfer FROM Other Funds GL BU balancing account used by the SFS Program. 36330 Appropriated Transfers … 60820 Statewide Transfer TO Other Funds GL BU balancing account used by the SFS Program. 60825 SW Trans to (FAR) GL …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersChapter 53 of the Laws of 2024, Temporary Municipal Assistance Appropriation
Chapter 53 of the Laws of 2024, Temporary Municipal Assistance Appropriation
https://www.osc.ny.gov/files/local-government/data/pdf/chapter-53-laws-temporary-municipal-assistance-appropriation.pdfVillage of Granville - Financial Condition of the Sewer Fund (2018M-49)
Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-village-2018-granville.pdfVillage 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.pdfVillage of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
Determine whether the Village of Montgomery (Village) Board of Trustees (Board) provided adequate oversight of the Treasurer’s office financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/montgomery-2021-50.pdfEnforcement of Article 19-A of the Vehicle and Traffic Law (2018-S-7)
To determine if the Department of Motor Vehicles takes adequate steps to identify motor carriers that must comply with Article 19-A of the New York...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s7.pdfState Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… City Department of Education to ensure that all children are able to learn and succeed in a safe and trusting … Botelho. The charges contained in the attached indictment are merely allegations, and the defendant is presumed …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandDiNapoli and Schneiderman Announce Guilty Plea in $120K Fraud of State Pension Benefits
… 64, a resident of Polk County, Florida, pleaded guilty to a one-count indictment charging her with grand larceny in … McDonough in Albany County Court. Cizik will be sentenced to 2 to 6 years in state prison on March 13, 2015. Cizik …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-and-schneiderman-announce-guilty-plea-120k-fraud-state-pension-benefits2015 Year End Report
… Ensure Board staff follow up appropriately when system alerts indicate a potential duplicate payment. … The …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Purpose of Audit The purpose of our audit was to determine whether Company controls were … and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. Background …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mNYC's Shifting Population : The Latest Statistics
From April of 2020 to July of 2022, the New York City population declined by 5.3 percent.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-15-2024.pdfComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … has not submitted the required annual financial reports to the Office of State Comptroller for the 2011 through 2013 … limit by $4,394 and the board did not pass a resolution to override the limit. Chenango County – Departmental Cash …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Urges State to Improve Nursing Home Equipment Inspections
… DOH is responsible for ensuring nursing homes are in compliance with federal and state regulations designed to … of life for the approximately 117,000 people living in nursing homes across New York state. The agency assesses … practices to the public, as required, there were gaps in its inspection procedures. For example, a list of the …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-urges-state-improve-nursing-home-equipment-inspectionsUnified Court System Bulletin No. UCS-294
… Period 19C. Affected Employees Judges and Justices of the Unified Court System who are paid using the LEG Pay Basis … by Judges and Justices of the Unified Court System each calendar year must equal: The statutory salary, provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-294-2020-year-end-adjustment-judges-and-justices-unified-courtRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… eight by MTA Bus. The Bus Command Center (BCC), located in East New York, Brooklyn, is responsible for overseeing all … who also serves as the Senior Vice President of MTA Bus. In 2007, the Chair of the MTA appointed a Blue Ribbon … recommendations to MTA and its agencies. In 2009, MTA issued the Blue Ribbon Commission’s final report …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsMaximizing Incentives for Individuals With Disabilities
… Work (TTW) program to promote and place individuals with a disability in competitive employment. The audit covered the … program funded by the Social Security Administration (SSA) with the goal of assisting SSA beneficiaries (i.e., … recipients) reach employment goals and reduce reliance on benefits. Six State agencies in addition to OMH, including …
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilitiesState Agencies Bulletin No. 315
… Affected Employees Employees with a TIAA/CREF record in PaySR, including employees whose TIAA record has been … until "completion of one year of service, and continuance in service thereafter". This had always been interpreted to … satisfies the "one year of service" and "continuance in service" provisions of section 392(4) of the Education …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/315-changes-processing-suspense-period-and-7-year-period-tiaacref-membersDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… moral character standard. Unlike 40 other states, New York does not require fingerprinting or background checks as a … not always truthful in their disclosures, but SED still does not take full advantage of other available resources, … past wrongdoing. DiNapoli's auditors also found SED does not actively monitor nurses once they are licensed to …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentCity of Long Beach – Budget Review (B18-7-5)
… budget by $246,216. The City’s proposed budget includes a tax levy of $41,358,266, which does not comply with the tax levy limit because it is $3,712,839 above the limit … of a local law authorizing the City to override the tax levy limit. Key Recommendations Authorize the proposed …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5