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DiNapoli: Audit Recommends Better Protections for Child Performers
… The state Department of Labor is falling short in enforcing New York’s laws to protect child performers, … requirements to set aside some of the children’s earnings in a trust. "New York needs to do more to protect child … five years ago, and 29 percent over 10 years ago. In some cases, the funds have been held for so long that the …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersState Agencies Bulletin No. 845
… to be State employees under the guidelines contained in this Bulletin are required to be processed through the New … A worker status determination must be undertaken in all cases where (i) your agency makes recurring payments to an … Voucher rather than through the Payroll System. Such cases would be exceptional, and would likely be subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerIX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… funds); Any other accounting adjustment that results in an increase in federal fund cash that will not be immediately disbursed … and therefore must be returned to the U.S. Treasury. In all such instances, the award is considered closed . This …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsState Comptroller DiNapoli Releases Municipal Audits
… disburses cash and performs all recordkeeping functions without an adequate independent review. Town of Thurman – … Cards (Suffolk County) The board has adopted a credit card policy, but it did not establish written policies and procedures for gasoline credit card use and monitoring. As a result, accountability over …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-67
… 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-88-67Fiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… diseases, viral hepatitis, and related health concerns. In addition, the Institute promotes the health of LGBT … at least once every two years in at least one-third of the cases we reviewed. For 152 contractors, we compared the time … problems existed with other months’ claims. Also, in some cases, the Institute did not take action to recover amounts …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsOpinion 89-36
… Law, §6-c, as amended by L 1989 ch 323, effective July 10, 1989). Subdivision four of section 6-c prescribes …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 2001-14
… cooperation agreements between the county and any town or city within the county generally would result in prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14DiNapoli: Tax Collector Faked Her Personal Tax Payments
… Mary Rain and the St. Lawrence County Sheriff’s Office for their hard work and partnership with my staff to bring … a Class D felony, and official misconduct, a misdemeanor, for crimes dating back to 2011. As tax collector, Sheppard is … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsDiNapoli: State Pension Fund Value $194.3 Billion
… Retirement Fund (Fund) had a -2.68 percent return on investments in the state fiscal year (SFY) that ended on … Common Retirement Fund Fund had a 268 percent return on investments in the state fiscal year SFY that ended on March …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionOpinion 89-45
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Compensation (fixed amount plus … certain specified services plus an hourly fee for services in connection with defending proceedings commenced under …
https://www.osc.ny.gov/legal-opinions/opinion-89-45Comptroller DiNapoli Releases Municipal Audits
… technology (IT) security policies and procedures. In addition, the board did not enter into a written agreement … (Onondaga County) The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 … of June 30, 2019. Auditors found that there were seven old cases recorded in the accounting system dating back to the …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Opinion 90-37
… offer) VILLAGES -- Real Property (authority to sell for less than highest offer) VILLAGE LAW, §1-102(1): This … section does not require either a public hearing or public sale for the sale of unneeded village real property. A … for any lawful use (see, e.g., Ross v Wilson , 308 NY 605; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 97-8
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (requirement that … be certified) CLAIMS -- Certification of (necessity for in city) LOCAL LAWS -- Claims (certification requirement) …
https://www.osc.ny.gov/legal-opinions/opinion-97-8DiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… in other than personal service costs and depreciation. Marie Pense Center LLC: Compliance with the Reimbursable Cost Manual (2019-S-36) Marie Pense is a New York City-based proprietary organization …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsOpinion 2008-4
… not payable from general fund) PARK DISTRICTS -- Increase and Improvement of Facilities (costs not payable …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 97-26
… of equipment between zone of assessment and remainder of district); (authority to use equipment purchased for use within a zone of assessment in other areas of fire district); (disposition of upon dissolution of zone … of equipment between zone of assessment and remainder of district) TOWN LAW, §176(27): (1) If a fire district board of …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 88-1
… Brooklyn Park v Armstrong , 45 NY 234; Gerwitz v City of Long Beach , 69 Misc 2d 763, 330 NYS2d 495, affd 45 AD2d 841, …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Compliance With Requirements to Maintain Systems at Vendor-Supported Levels
… (RGRTA) was complying with requirements to maintain its systems at vendor-supported levels. The audit covered the … of information. This includes requirements for ensuring systems are maintained at vendor-supported levels (i.e., systems continue to be updated and patched by the system’s …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsIntroduction to IT Governance – Information Technology Governance
… for ensuring that the right IT internal controls are in place and performing as intended. This can be a … of cybersecurity threats and the fact that IT is integral in nearly all aspects of local government and school … operations, we limited the number of questions. In many cases, there are more questions you could and possibly should …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governance