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Opinion 89-26
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its … fails to do so there is no requirement that the officers or employees of the fire district complete and file annual …
https://www.osc.ny.gov/legal-opinions/opinion-89-26State Comptroller DiNapoli Releases Municipal Audits
… not always for appropriate purposes, properly approved or supported by sufficient documentation. Officials used public funds to make donations or impermissible gifts totaling $47,400 to various local …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsCompliance With the Clery Act (Follow-Up) (2016-F-4), 30-Day Response
We have followed up on the actions taken by officials of the State University of New York (SUNY) to implement the recommendations contained in our audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-16f4-response.pdfOpinion 88-25
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Congregate Meal Services for the Elderly (2016-N-5)
To determine whether the New York City Department for the Aging effectively oversees the provision of congregate meals (meals served in a group setting) in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n5_1.pdfIX.6.B OSC Draw Procedures – IX. Federal Grants
… “ACTIVE” customer contract whereas for non-managed grants the contract is “PENDING”. This status determines whether … basis, the SFS runs an interface process that collects all of the day’s expenditures associated with federal projects … Contract Modules within SFS to ensure reimbursement funds are drawn against the correct pool of funding in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresDiNapoli: Employment Recovery for New Yorkers with Disabilities Lags Nation
… continue to face a higher unemployment rate than the national average for those with disabilities. In 2020, … in the workplace.” Between 2020 and 2022, the number of working-age people with disabilities grew 14.4% in New … 11.9%, or 7.6 percentage points higher than for those who do not have a disability in 2022. New York has recently taken …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-employment-recovery-new-yorkers-disabilities-lags-nationState Comptroller DiNapoli Releases School District Audits
… either not posted or comprehensive, resulting in a lack of transparency. Officials did not post external audit … non-resident tuition (NRT) rates in the best interest of school district taxpayers. The board approved NRT … maximum allowable rates and actual BOCES costs by a total of $1.29 million, or an average of $430,000 each school year. …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 708
… Purpose To inform agencies of a new Control-D report (NPAY779) that will list potentially eligible employees for the Merit Step payment and instructions to add or delete … #4, and #5. Agencies must notify OSC of any employees who do not meet all five (5) eligibility criteria and therefore …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/708-public-employees-federation-pef-and-rent-regulation-services-unit-rrsuNew York City Construction Industry Booming
… consecutive years with New York City accounting for half of the state’s construction job gains since 2010, according … P. DiNapoli. “While the nation has yet to recover all of the construction jobs it lost during the Great Recession, … This represents an increase of 30 percent, nearly twice as fast as job growth in the rest of the state’s private sector. …
https://www.osc.ny.gov/press/releases/2019/05/new-york-city-construction-industry-boomingOpinion 90-48
… This opinion represents the views of the Office of the State Comptroller at the time it was … of the contract in question after competitive bidding, we do not believe it would be appropriate for this Office to …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 92-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … obligation by the municipality or school district before funds may be paid to or property used on behalf of private …
https://www.osc.ny.gov/legal-opinions/opinion-92-5SUNY Bulletin No. SU-197
… Purpose To inform agencies of OSC’s automatic processing of the 2013 Chancellor’s … professional employees and academic employees who do not teach and are paid on a biweekly basis will receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-197-2013-chancellors-power-suny-performance-incentive-paymentXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… were converted to a new unique project ID with a Z at the end. Any prior expenditures under the NYS01 Project were … requiring an expenditure credit (whether via Refund of Appropriation, General Ledger Journal Entry or AP Journal … movement of expenditures. For additional information on how to enter a GLJE, see Section VIII.1.C . This GLJE would …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idOpinion 2009-2
… "does not involve the expenditure of a large amount of money."]). Accordingly, when a town proposes or is required …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… complete report - pdf] Audit Objective Determine whether the City of Poughkeepsie Industrial Development Agency (CPIDA) Board … and awarded projects and monitored the performance of the businesses that received financial benefits. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectState Contract and Payment Actions in October
… payments worth more than $10 billion. The office rejected 100 contracts and related transactions valued at $130 million and nearly 2,100 payments valued at nearly $25.9 million. More information … and Other Cost Recoveries The office rejected nearly 2,100 payments valued at nearly $25.9 million, including tax …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-octoberDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (2022-S-46)
To determine whether residents of Mitchell-Lama developments, supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR), are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s46.pdfHomes and Community Renewal: Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (2022-S-46) 180-Day Response
To determine whether residents of Mitchell-Lama developments, supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR), are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s46-response.pdfSayville Union Free School District - Purchasing (2019M-69)
… a competitive bid as required by District policy. Due to the District’s inconsistent purchasing policies, officials do not have clear guidelines to follow when making purchases … vendor. District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69