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Opinion 89-39
… issues discussed in the opinion. CONFLICT OF INTEREST -- Insurance Transactions (town board member as employee of insurance agency) -- Exceptions (remuneration and duties … town board member who is also an employee of the insurance agency with which the town contracts for insurance …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… to sell their bonds or notes at private sale, regardless of limitations on private sales otherwise in law. New York … and Nassau County must secure the Comptroller’s approval of the terms and conditions of their bonds and notes when they are sold at private sale. …
https://www.osc.ny.gov/debt/approvalsTown of Grafton – Audit Follow-Up (2013M-113-F)
… was to assess the Town’s progress, as of March 29, 2016, in implementing our recommendations in the audit report released in August 2013. Background The Town of Grafton is located in … was to assess the Towns progress as of March 29 2016 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fSecurity Delivery Instructions
… OUF and/or Kelmar Associates will reply to your email with authorization to deliver securities including the … ABA # 021000018 Further Credit to 6060-9420 Physical Certificates (with advanced authorization) Physical certificates will be …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsSelected Safety and Security Equipment at Subway Stations
… and security equipment includes Closed Circuit Television (CCTV). CCTV is a TV system in which signals are not publicly … maintenance schedule for HPIs. Other Related Audits/Reports of Interest Metropolitan Transportation Authority - …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the … the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which … tax levy growth factors for all local governments Property Tax Cap: Inflation and Allowable Levy Growth Factors …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearTown of Elmira – Audit Follow-Up (2015M-226-F)
… was to assess the Town’s progress, as of July 11, 2016, in implementing our recommendations in the audit report released in January 2016. Background The Town of Elmira is located in … review was to assess the Towns progress as of July 11 2016 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fState Comptroller DiNapoli Releases Municipal Audits
… 100 claims totaling $846,279 and determined they were for appropriate purposes and generally supported by adequate … or monitor how the association used BID funds, resulting in revenues of at least $3,915 that were unaccounted for and … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0Rockland County – Budget Review (B23-6-8)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County of Rockland’s (County) proposed budget for the 2024 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/rockland-county-2023-B23-6-8.pdfState Agencies Bulletin No. P-916
Change in Direct Deposit Processing
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-916.pdfEaster Seals New York – Compliance With the Reimbursable Cost Manual
… accounts payable, accounts receivable, payroll, and human resource services to Easter Seals NY and other affiliates. … regional median salary, bonus payments to nondirect care staff, discriminatory pension expenses, non-reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualOversight of Complaint Activity
… Service Commission (Commission) regulates almost 2,000 electric, gas, steam, telecommunications, and water … to ensure affordable, safe, secure, and reliable access to electric, gas, steam, telecommunications, and water services … entries, 80,717 (74 percent) pertained to natural gas and electric services. The most common reasons for the complaints …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activityState Comptroller DiNapoli Releases Municipal Audits
… – Audit Follow-Up (2018M-236-F) Auditors issued a report in May 2019 identifying certain conditions and opportunities related to cash receipts and disbursements for the department management’s review and consideration. The … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Canajoharie Central School District – Fuel … competition and did not audit fuel claims, as required. The district could have reduced its fuel expenditures by at …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsOversight of the STEM Incentive Program
… Purpose To determine if the Higher Education Services Corporation … and Mathematics (STEM) Incentive Program (Program) to ensure recipients are in compliance with the Program rules … regulations. The audit covered the period April 1, 2014 to July 23, 2018. Background HESC administers 27 State …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programOpinion 92-30
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … against county officials serving on boards of not-for-profit agencies) -- Exceptions (contracts with … or approve payment thereunder, (b) audit bills or claims under the contract, or (c) appoint an officer or employee who …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 2005-4
… “amounts from any other fund authorized by this chapter by resolution subject to permissive referendum” (emphasis added) … County v Town of Hempstead , 84 AD2d 557, 443 NYS2d 274 app dsmd 55 NY2d 921, 449 NYS2d 30 mot to dismiss granted 56 … of education within thirty days of the adoption of the resolution. Applying those petition procedures here, once the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Business Services Center Shared Services
… efficient transactions. Since the Center began operations in September 2012, agencies have migrated to its services in … HR and Finance transactions for 62 agencies. Center Management expects all Executive agencies to be using all its … Year 2013-14. Also, the Center estimates it has reduced staffing costs for administering these services by …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesVI.2.B Policies/Laws – VI. Budgets
… and reserve. Any amount budgeted as available can be used for expenditures or the encumbering of purchase requisitions and/or purchase orders. Any amount in the reserve is not available for any type of financial … state treasury or any of its funds, or any of the funds under its management, except in pursuance of an appropriation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsXII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… This Section provides Business Units with guidance on how pay and reconcile charges to the State Procurement, Travel … to ensure charges appear reasonable. The agency will then pay the entire PCard invoice using one prepaid voucher with … to ensure charges appear reasonable. The agency will then pay the entire TCard invoice using one prepaid voucher with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-charges