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Opinion 91-55
… Debt Limits (exclusion from - calculation of net revenues for exclusion for self-liquidating indebtedness) WORDS AND PHRASES -- "Cost … deducted from "gross revenues" to calculate "net revenues" for purposes of the exclusion from debt limitation for …
https://www.osc.ny.gov/legal-opinions/opinion-91-55State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… at a rapid pace, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “The Greater … a family” said Assemblymember David Weprin. “I applaud New York State Comptroller Thomas DiNapoli for recognizing … at a rapid pace according to a report released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotOpinion 89-36
… would have a proposed maturity of more than five years, and the capital improvement has a period of probable … General Municipal Law, §6-c governs the establishment of, and the expenditure of moneys from, capital reserve funds by counties, cities, towns, villages and certain improvement districts (see General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… officer. Neither the Board nor the membership reviews debit card transactions. Key Recommendations Provide oversight … committee. Consider the use of credit cards in place of debit cards or preauthorize purchases so the Board is able to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesOpinion 2003-3
… and Duties (maximum benefit under defined benefit service award program) VOLUNTEER FIREFIGHTERS -- Service Award Programs (maximum benefit under defined benefit plan) … that may be provided under a defined benefit plan service award program cannot exceed a monthly payment for life of …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… with its affiliated entities and any related payments for the period July 1, 2010 through January 11, 2013. … private entities which the Board caused to be established for the purpose of enabling the School to engage in what are … entity’s financial records. The School made payments for services to one of the entities without a written …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided … respectively. Key Findings The Department’s bylaws do not adequately segregate financial duties and instead …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsDiNapoli: Contamination of New York's Waterways From Combined Sewer Overflows Remains a Challenge
… percent of the overflow reports excluded a required volume estimate altogether or reported it erroneously, according to … sanitary and storm sewers is costly and the associated construction can be disruptive. In 2012, the U.S. Environmental Protection Agency estimated the cost of CSO corrections in New York would exceed $5 billion …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-contamination-new-yorks-waterways-combined-sewer-overflows-remains-challengeMarion Central School District – Tuition Reimbursements (2016M-11)
… Purpose of Audit The purpose of our audit was to examine the District’s tuition … The Marion Central School District is located in the Towns of Arcadia, Marion, Ontario, Palmyra, Sodus, Walworth and … written employment separation process procedures do not contain steps to verify that employees have fulfilled …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… 1, 2014 through February 29, 2016. Background The Valley Stream Union Free School District #24 is located in the Town … Valley Stream Union Free School District 24 Leave Accruals and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of Water District 1 and determine if the Board complied with … The purpose of our audit was to evaluate the financial condition of Water District 1 and determine if the Board complied with …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Comptroller DiNapoli Calls on Major Corporations to Report on Disability Inclusion
… Board Chair . “Our own inclusive hiring programs at Microsoft has brought untold benefits to Microsoft. We … Samples of the letters DiNapoli sent are available at …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-calls-major-corporations-report-disability-inclusionDiNapoli: City of Corning Audit Details Stolen Funds
… officials requested an audit and investigation by DiNapoli’s office after they identified irregularities with finance … enforcement, water, sewer and parking summons, as well as utility receipts. “This individual had keys to the cash register and helped herself. It’s unfortunate that we continue to uncover instances of public …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-fundsCollection of Fines Related to Tenant Complaints (Follow-Up)
… cases that cannot be resolved by settlement, mediation, or conference are heard before an Administrative Law Judge. … report’s six recommendations, three were implemented, one was partially implemented, and two were not implemented. …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followMaintenance and Inspection of Event Recorder Units (Follow-Up)
… is a public benefit corporation chartered by the New York State Legislature. MTA’s New York City Transit (Transit) is … and technical analysis of incidents/accidents based on data they record. ERUs are installed in the cars used by … Each ERU has different capacities and attributes based on the model and age of the unit. In 1998, the Federal …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followXI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… Article 7-A of the Executive Law requires, with certain exemptions 1 , that charitable organizations register with the Office of the Attorney General (OAG). In addition, the Estates, … or to receive such funds from any department or agency of the state without certifying compliance with "all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsCUNY Bulletin No. CU-495
… eligibility criteria Background Section 12.2 of the Terms and Conditions of Employment for Staff in the Executive … staff members to exchange up to five (5) days of accrued annual leave for an equivalent amount of cash calculated on … messages are communicated to the agency via Control-D report NPAY502 (Warnings/Rejected Time Entry Transactions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-495-2014-executive-compensation-plan-ecp-vacation-exchangeState Agencies Bulletin No. 1026
… Purpose To provide instructions to agencies for processing the Over40 Comp Time II Cash Out … To provide instructions to agencies for processing the Over40 Comp Time II Cash Out …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1026-2010-csea-pef-and-dc-37-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1102
… Purpose To provide instructions to agencies for processing the Over40 Comp Time II Cash Out … To provide instructions to agencies for processing the Over40 Comp Time II Cash Out …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1102-2011-csea-pef-and-dc-37-over40-comp-time-ii-cash-outCompliance With Special Education Requirements – Evaluations
… begin until written parental consent is received. IEP meeting: The IEP team reviews the results of the various assessments with the … manner. Therefore, the DOE uses the date of the IEP meeting as a proxy for the evaluation completion date. The …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluations