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Opinion 90-5
… to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be appointed. For purposes … authority to increase the number of trustees and if so by what procedure and for what term the new trustees would be appointed …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 91-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-38DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… resigned her two public jobs and agreed to pay $4,303 in restitution for dodging her personal town and county tax … of attempted tampering with public records, an E felony, in St. Lawrence County Court, after an audit and … have led to more than 90 arrests and $18 million in ordered restitution since 2011. The audit of DePeyster’s …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… between January 1, 2016 through May 31, 2021. In August 2023, the former court clerk pled guilty to grand larceny in … in the first degree and official misconduct. In October 2023, the former court clerk was sentenced to serve six … in restitution. The Justices did not: Perform a proper review of reports submitted to New York State agencies to …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149State Agencies Bulletin No. 2151
… and 21P Teachers When an employee leaves State service, or moves into a bargaining unit not under the Salary Withholding … to reflect the change effective 09/01/2023. If the teacher moves to another position, the agency must request the Action … the contract to be automatically added. If the teacher moves to another position, the agency must request the action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2151-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24
… health care, and provides significant, recurring funding to the MTA that will help close budget gaps. The Governor has … rainy day reserves. The state should put this authority to use by relying more on statutory, rather than informal, … preparing for economic and budgetary risks. "With an end to federal pandemic aid approaching and the possibility of an …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24XI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… agencies and departments may be reorganized, consolidated, or expanded; or responsibility for specific projects or programs may be reassigned to other agencies/departments. … agencies and departments may be reorganized consolidated or expanded or responsibility for specific projects or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsIX.5 Federal Billing & Invoicing – IX. Federal Grants
… Grant Award, Project, and Activities have been established in SFS and Project Budgets are created, agencies are able to … under the Procure to Pay Initiative (P2P) and still remain in compliance with the State’s CMIA Treasury State Agreement, AP vouchers will be held in the billing process systematically until such time that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingOversight of Contract Expenditures of Palladia, Inc.
… communities, schools, and families through alcohol and drug prevention treatment. In 2014, OASAS entered into a five-year $45.6 million … with OASAS. These 10 programs served 603 individuals in the fields of residential treatment, outpatient treatment, …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incVillage of Clayton – Claims Auditing (2021M-81)
… - pdf ] Audit Objective Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment … as required. The Board reviewed abstracts (listings of claims) but generally did not review the claims before … Determine whether the Village of Clayton Village Board of Trustees Board properly audited …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Auditing Travel/Conference Claims – Travel and Conference Expense Management
… trip, or taking a side trip, for personal reasons? Did the extension of travel add additional costs? For example, did … because he or she returned on a later flight due to an extension of the trip for personal reasons? Are there …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… procured natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The … Board and District officials did not procure natural gas in accordance with New York State General Municipal Law (GML), at the most favorable terms or in the best interest of District taxpayers. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Village of Head of the Harbor – Justice Court Operations (2020M-110)
… complete report - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight … Determine whether the Village of Head of the Harbor Village Justices provided adequate …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110XIII.4 Overview – XIII. Employee Expense Reimbursement
… official duties should refer to: Chapter XIV, Section 10.B – Travel and Purchase Reward Programs; Updated Information … the New York State Joint Commission on Public Integrity’s Advisory Opinion regarding travel reward programs. Chapter …
https://www.osc.ny.gov/state-agencies/gfo/chaper-xiii/xiii4-overviewXIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… should be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated … by reducing the appropriate asset and liability accountss for the total cost of the asset and its associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsX.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
… CNY01 CITY UNIVERSITY OF NEW YORK 0420000013 COC01 STATE COMMISSION OF CORRECTION 0420000014 CPB01 CONSUMER PROTECTION … JUSTICE SERVICES 0420000019 DCS01 DEPARTMENT OF CIVIL SERVICE 0420000020 DDP01 DEVELOPMENTAL DISABILITY PLANNING … DOB01 DIVISION OF BUDGET 0420000027 DOH01 DEPARTMENT OF HEALTH 0420000028 DOL01 DEPARTMENT OF LABOR 0420000029 DOP01 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersJune 2002: Advance Refunding Bonds
… school districts are issuing advance refunding bonds this year because the state is changing how it calculates and pays … What are a "current refunding" and an "advance refunding"? In a current refunding, the proceeds of the refunding bonds are used currently (immediately) to redeem the old debt. In an advance refunding, the refunding bonds are …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsHewlett Bay Fire District
… District’s procedures for procuring professional services and internal controls over information technology for the … 1, 2013 through February 28, 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau County, covers approximately 4.5 square miles and serves approximately 15,000 residents. The District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtSUNY Bulletin No. SU-187
… to the Factor Change. Affected Employees SUNY employees in salary Grade 890 with a Pay Basis Code of CAL and CYF … the change, the agency must submit a row, if none exists, in addition to the original row, effective 9/01/12 using the … the change, the agency must submit a row, if none exists, in addition to the original effective dated row on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-187-factor-change-fiscal-year-2012-13-suny-cal-and-cyfSUNY Bulletin No. SU-252
… and Retention Payments. Affected Employees Employees in the State University Graduate Student Negotiating Unit … for recruitment and retention payments. Each doctoral degree granting campus is allocated a portion of the Doctoral … follows: Pay Period Effective Date Pay End Date Check Date Administration 17L 11/16/17 11/29/17 12/13/17 Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-252-suny-recruitment-and-retention-payments-gsnu-employees