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Opinion 88-66
… or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Computers (authority to … our discussion of the issue of copyright protection is general in nature and is not intended to determine whether a … Davis v Board of Education , 125 AD2d 534, 509 NYS2d 612; New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS2d 560, …
https://www.osc.ny.gov/legal-opinions/opinion-88-66DiNapoli Audit: OGS Veteran-Owned Business Program Off to Good Start
… Affairs. In 2015, OGS launched the program with a pilot group of ten agencies and authorities it believed were best …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-audit-ogs-veteran-owned-business-program-good-startTown of Watertown Fire District – Procurement (2022M-155)
… policy. As a result, the Board and District officials do not have assurance that goods and services are acquired at …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Procurement Practices
… Objective To determine whether the State University of New York – University at Buffalo’s procurement and … funds are spent appropriately, are in the best interest of the State, and adequately safeguard against waste and … the Program The University at Buffalo (Buffalo) is one of the largest institutions within the State University of …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesDiNapoli: Outreach Failure Contributes to Rise in Subway Homeless Population
… according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Homeless outreach in the …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-outreach-failure-contributes-rise-subway-homeless-populationRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… an automated financial management information system or online banking to track daily cash balances. Perform a … in time to avoid late payment charges. Consider using online banking and EFTs to optimize timing of disbursements. …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsOverlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
… Key Findings DOL officials have made significant progress in addressing the problems identified in our initial …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesDiNapoli: NYC Experiencing Record Job Growth
… lower than the 7.7 percent national average for this group, while the unemployment rate for Hispanics was …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-nyc-experiencing-record-job-growthDiNapoli and William Glasgall Op-Ed
… important questions: How have these funds been used? How do state and local finances look in the aftermath of the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… State Police announced that former Village of Candor Mayor Eric Halstead plead guilty to stealing $23,000 from the … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageDiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… revenue; and Address problem gambling associated with all forms of gaming, including the lottery. Report A Question of …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingNYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… The city has increased its reserves and should continue to do so given the threats on the horizon." The city's most …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownDiNapoli: June Tax Receipts Down 17.3% From Last Year
… payments in response to fiscal uncertainty. All eyes are on Washington. New York and its localities badly need more … by DOB. June Cash Report Find out how your government money is spent at Open Book New York . Track municipal spending, the …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearIX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… of the CMIA regulations, using the most recently issued Single Audit data available. Since NYS has a total amount of … programs, including non-cash programs, times .3%: or $60 million. For the 2023-24 SFY, New York’s CMIA … . If state disbursements, as recorded in the annual Single Audit, for a given Assistance Listing Number (ALN) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… vouchers for payments pursuant to Awards and Non-Judicial Settlement Agreements. Note: These procedures take effect … is referred to as a “ Contractual Award .” A “Non-Judicial Settlement Agreement” is an agreement requiring payment by … made a final decision (referred to as a “Administrative Settlement Agreement” ); or after a grievance is filed under …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… associated with the IRS’s rule regarding temporary assignments (sometimes referred to as the One Year rule), and … the section below about the IRS rules regarding temporary assignments). This IRS requirement applies even in cases … for paying appropriate taxes. IRS Rule for Temporary Assignments – Tax Implications The subsections below discuss …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationDiNapoli Announces State Contract and Payment Actions for Feb. 2014
… Promotion Grants Approved nearly $10 million for two grant contracts with the American Dairy Association to … grants for New York City’s Safe Routes to School Program and the Drive Smart and Park Smart pilot programs. Contracts that Provide Revenue to NYS Office of Parks, Recreation and Historic Preservation: …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-state-contract-and-payment-actions-feb-2014DiNapoli Announces State Contract and Payment Actions for April 2014
… and New Jersey under the Urban Area Security Initiative Program. Approved a $2.3 million award to Fulton County for … Approved a $2.2 million Office of Temporary and Disability grant to Assistance Neighborhood Housing Services of Jamaica. … an $878,000 Office of Children and Family Services grant to New York Council on Adoptable Children. Approved a …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-announces-state-contract-and-payment-actions-april-2014DiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… stairway treads; exposed, sharp metal objects; station platform cracks; and an oil leak on the station platform. Several of the defects involved water conditions (water leaks and water on stairs or platform areas) which Transit defines as an "A" …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsState Comptroller DiNapoli Statement on the Enacted Budget
The Governor and Legislature reached an ontime budget agreement amid an uncertain revenue picture and risks to federal aid
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-statement-enacted-budget