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Opinion 2000-19
… Firemen's Benevolent Association (use of tax monies to install an elevator accessible to disabled members of association) INSURANCE LAW §§9104, … association may use foreign fire insurance tax monies to facilitate access to its meeting room and offices by …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19DiNapoli: State Agency Overtime Pay Rose to a Record $716 Million Last Year
… Overtime pay at state agencies jumped for the sixth straight year to a record $716 million in 2015 … “count,” or total number of all employees, including full-time, part-time and temporary staff per pay period … a substantial impact on long-term pension costs. See the full report at: …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-state-agency-overtime-pay-rose-record-716-million-last-yearMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… any eligible claims for reimbursement. Except as specified in Appendix B, District officials agreed with our … action. Appendix C includes our comment on an issue raised in the District’s response. … Determine whether the Minisink …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Town of South Bristol – Financial Management (2015M-140)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … million. Key Findings The Board has not developed policies to govern its budgeting practices and repeatedly adopted …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140DiNapoli: Fire Chief Charged In Alleged $2,700 Gasoline Theft
… as a process server. He was charged with grand larceny in the fourth degree, a class E felony. DiNapoli’s staff also found that Royal was suspended for a month after selling the VFA truck for $3,000 … audit concluded that the Pennellville VFA failed to account for cash disbursements, that the treasurer lacked …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-fire-chief-charged-alleged-2700-gasoline-theftForensic Audit of Dual Employment Approvals and Conflicts
… required hours at each employer; and were not violating any safety regulations. Our audit covered employees with the … MTA employees did not notify MTA officials regarding, or have MTA approval to work, their outside job. We identified … military leave were overpaid an aggregate of $65,722. We have referred our findings to the MTA Inspector General and …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsDiNapoli Announces New Corporate Agreement to Disclose Political Spending
… on candidates, political parties, ballot measures, any direct or indirect state and federal lobbying, payments … million requests for political spending disclosure that have been sent to the SEC. To date, 35 companies have adopted or agreed to adopt political spending disclosure …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spendingOpinion 2010-2
… separately elected board of commissioners is not required to sell vehicles that are no longer needed for district purposes pursuant to a competitive bidding process. The method of sale chosen, … district with a separately elected board of commissioners, to which Town Law, article 13 (§ 210 et seq .) applies, 1 is …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2State Contract and Payment Actions in November
… with CHA Consulting Inc. for design services related to the National Guard Division Headquarters in Albany County. $2.2 million with Prograde Construction Inc. to replace the roof on Building 57 at the New York City … in Nassau County. $1.8 million with Otis Elevator Company to rehabilitate elevators in Building 22 at the Harriman …
https://www.osc.ny.gov/press/releases/2025/01/state-contract-and-payment-actions-novemberOpinion 91-9
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Procedural Requirements … estimate) MUNICIPAL FUNDS -- Budget Procedures (increase in items by city council in city of the second class) -- … added). The word "item" is not defined in the SCCL. Its meaning, however, may be determined from the context of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-9CUNY Bulletin No. CU-761
… since 09/08/2022, and to provide agencies instructions for the use of Reason Code ACV to identify employees who should not be included in the automatic system termination program. Affected … 70XX4 Background: In an effort to clean up payroll data for CUNY agencies, records of employees who have not received …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-761-automatic-system-termination-cuny-employees-not-paid-priorOpinion 88-77
… GENERAL MUNICIPAL LAW, §§801(1), 802(1)(f): A member of a school district board of education who is also an … has contracted with the local council to provide State funds up to fifty percent of the cost of the … of the board of education. Any such decisions might impact upon the board member in her position as salaried …
https://www.osc.ny.gov/legal-opinions/opinion-88-77DiNapoli: Debt Adding to MTA's Financial Pressures With Riders and Fare Revenue Slow to Return
… the Metropolitan Transportation Authority (MTA) continues to plan to use borrowing techniques that push difficult financial … decisions into the future and could leave less money to pay for services, according to New York State Comptroller …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-debt-adding-mtas-financial-pressures-riders-and-fare-revenue-slow-returnOpinion 88-4
… In addition, authorized agencies are required to seek to recruit foster parents (18 NYCRR §443.2). This Office in …
https://www.osc.ny.gov/legal-opinions/opinion-88-4City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… whether financial information was made available to the City Council and City officials for the effective management of operations. Key Findings The City Council and officials …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of Schuyler – Financial Management (2014M-182)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … Findings The Board has not adopted policies and procedures to govern the level of fund balance to be maintained. As a result, the Town has accumulated …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Opinion 2001-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Opns St Comp No. 92-40, p 103 and citations therein; see NY Tel . v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993). … a village to use "profits" from village water rents to fund general village purposes (1991 Opns St Comp No. 91-28, p …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Environmental, Social & Governance Principles and Proxy Voting Guidelines
The New York State Common Retirement Fund votes by proxy on each proposal at annual meetings and special meetings of U.S. portfolio companies, as well as selected international companies.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2022.pdfThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual (2019-S-57)
To determine whether the costs submitted by The Kelberman Center, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s57.pdfSchool District Assessment Adjustment Form
All assessment adjustments must be reported in detail by parcel on this form. Please fill it out and mail back to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-assessment-adjustment-form.pdf