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Opinion 99-12
… This opinion represents the views of the Office of the State Comptroller at the time … SEWER DISTRICTS -- Consolidation (spreading costs of debt over entire district in connection with proceeding to … to extend) TOWN LAW, §§206, 206-a: Subject to public hearing and permissive referendum requirements, a town, in …
https://www.osc.ny.gov/legal-opinions/opinion-99-12DiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… Comptroller Thomas P. DiNapoli released an audit today of the Hempstead Union Free School District that uncovered a … school district demonstrate a neglect of sound fiscal and administrative practices and a disregard for the interests of … district made $95,000 in vendor payments to a school board assistant, whose duties mirrored those of the school district …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtArea #1 – IT Policy – Information Technology Governance
… IT policies define the Board’s expectations for appropriate … the tools and procedures used to help protect data and IT systems, assign key responsibilities and explain the … to have a breach notification policy or local law. 2 Such policy or local law must require that notification be …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyDiNapoli Audit: Next In Line For Mitchell-Lama Apartments Were Skipped
… because of lax oversight and poor controls, an audit by New York State Comptroller Thomas P. DiNapoli determined. The … building on Manhattan’s Upper West Side; and Washington Square Southeast, a 174-unit co-op in Greenwich Village. Next …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-next-line-mitchell-lama-apartments-were-skippedXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… but the traveler has already purchased the plane or train ticket, the traveler has up to one year from the purchase date to use the ticket. In these instances, travelers should not reconcile the charges prior to using the ticket; this complies with the OSC travel manual. Disputed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationOpinion 97 - 12
… Contracts (planning board secretary as employee of engineer who appears before the board) -- Engineering Services … whereby the recording secretary of the town planning board is employed by a consulting engineer who regularly represents …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 89-29
… §72-h; VILLAGE LAW, §1-102(1): A village may acquire a parcel of property to exchange for property owned by a … of the Department of the Interior, a village may acquire a parcel of property for the purpose of exchanging it for Parks … the village. Here, the village does not presently own the parcel that it intends to exchange with the federal …
https://www.osc.ny.gov/legal-opinions/opinion-89-29DiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… warned, however, that existing constraints on the Fund’s staffing and compensation could have current and future … and independent investment advisory committees agree that staffing and compensation need to be addressed and note the cost of enhanced staffing and compensation would be offset by fee savings that …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Barker … of Cooperative Educational Services (BOCES) , Half Hollow Hills Central School District , Horseheads Central School … practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Glossary
… must be formally appointed by the Court to safeguard these funds until the child becomes 18. Usually, a parent (the … assigned to a specific property held by the Office of Unclaimed Funds and is for our internal use only. Original …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryContract Advisory No. 4
… list of valid Business Unit/Department ID combinations can be found in the Guide to Financial Operations (GFO), … new contracts entered into the SFS and saved in the “Open, Requires Approval” status. Ensure that a valid Business … that is not valid for contracts. If the contract has not yet been received by BOC (i.e. the paperwork has not yet been …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideOpinion 2002-8
… ten days of the board's determination. July 18, 2002 Ray R. Mallette, Supervisor Town of Pamelia … Whether a water …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8New York State Comptroller Thomas P. DiNapoli Statement on the Murders of Three Israeli Students
… be true peace in the Middle East until the citizens of Israel no longer have to face such threats. We must stand with Israel against the terrorists. “The unconscionable killings …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-murders-three-israeli-studentsOperational Advisory No. 16
… Subject: Mass Delete of Budget Journals Guidance: Starting Thursday February 26, 2015, OSC, DOB and SFS will be deleting all existing Budget Journals, Budget Transfers and InterUnit Budget …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deleteComptroller DiNapoli Releases Municipal Audits
… Company , Jamison Road Volunteer Fire Company , City of Lockport , Rockland County , City of Troy and the Village of Victor . “In today’s fiscal climate, budget transparency and … did not obtain board and membership approval for all bills before paying them and did not retain adequate …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… County) The village’s length of service award program (LOSAP) records for 47 of the department’s 138 active … at least 27 of these volunteers did not receive accurate LOSAP points. This may result in the loss of future benefits … volunteers or, conversely, in the village incurring more LOSAP costs than necessary. Westchester Community College – …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1960
… Purpose The purpose of this bulletin is to provide agencies with the … found in the Guide to Financial Operations Chapter XIII, Section 4.E . Non-Overnight Meal Allowances The IRS requires …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1863
… agencies with the 2020 calendar year-end procedures for taxable travel reimbursement. Background Taxable travel … by receipts. The 2020 maximum rate allowed by IRS for PCM is 57.5 cents per mile effective from January 1, 2020 … December 31, 2020 . Current maximum Federal per diems for the continental U.S. can be found in the Guide to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1863-year-end-procedure-taxable-employee-expense-reimbursementsDivision of Housing and Community Renewal Bulletin No. DH-110
… Purpose The purpose of this bulletin is to inform the Division of Housing and Community Renewal of … dated 10/28/2020 (Administration Pay Period 14L). Due to the issues surrounding COVID-19, OSC will process this … 001-032) and NS positions (Grade 600) which are equated to a grade (Grade 001-032) are eligible for the October 2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-110-october-2020-district-council-37-dc-37-rent-regulationOpinion 91-64
… that bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC CONTRACTS -- Contracts Requiring … contracts for separate routes) -- Bidding Monetary Threshold (computation of for bus transportation contracts) … in excess of the monetary threshold would be splitting a single purchase contract or contract for public work in …
https://www.osc.ny.gov/legal-opinions/opinion-91-64