Search
Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… transfers. Key Findings Officials did not identify $93,569 in federal withholding penalties that were incurred and paid … interim financial reports are reviewed to detect errors in preparation. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectOpinion 91-16
… is entitled for publishing legal advertisements "[e]xcept where otherwise prescribed by law." Public Officers … the space occupied by display advertisements (see, e.g., Gamrin v Palisades Newspapers, Inc ., 284 A2d 355, 357 … in our opinion, constitute display advertising (1979 Opns St Comp No. 79-803, unreported). Therefore, it is our opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 88-70
… for lv to app den 58 NY2d 604, 459 NYS2d 1027; Meredith v Connally , 68 Misc 2d 956, 328 NYS2d 719, affd 38 AD2d 385, …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 93-7
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … a county contract to engage a firm to serve legal process on behalf of the county is exempt from the competitive … Flagg , 17 NY 584). We are aware of no judicial decisions on the issue of whether services of a process server are …
https://www.osc.ny.gov/legal-opinions/opinion-93-7XI.12.C Surety Takeovers – XI. Procurement and Contract Management
… or arrange for completing the contract should the original contractor default. In the event of a contractor default and surety takeover of a contract, as … New York State Vendor File information for the defaulted contractor to route future payments under the contract to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversState Comptroller DiNapoli Releases Audits
… Medco Health Solutions, which was subsequently bought by Express Scripts Holding Company. Auditors found United did … Plan’s prescription drug program did not meet or exceed Express Scripts’ best existing rebate agreements for other clients, as required. Express Scripts did not invoice, collect, or allocate …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsPerformance of the Excelsior Jobs Program
… four revisions, ESD could not provide evidence from the company justifying the need for the revision – including one company whose 2012 job commitment was reduced from 600 to 363 … involved in one of the other revisions subsequently closed operations after being authorized to receive $556,446 …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programOpinion 92-35
Whether Real Property Tax Law RPTL 987 requires town tax collecting officers to mail to the county a notice of unpaid taxes with respect to countyowned real property liable for taxes
https://www.osc.ny.gov/legal-opinions/opinion-92-35Oversight of the Home Delivered Meals Program (Follow-up)
… Objective To assess the extent of implementation of the 12 recommendations included in our initial audit report, Oversight of the Home Delivered Meals Program (Report 2020-N-5 ). About … To assess the extent of implementation of the 12 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-home-delivered-meals-program-followManagement and Maintenance of Non-Revenue Service Vehicles
… To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete … the Program New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities under the Metropolitan … To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesState Comptroller DiNapoli Releases State Audits
… Center Shared Services (2016-S-16) The state’s 2012-13 budget established the Business Services Center within OGS … to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (Follow-Up) (2016-F-8) < An audit …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1State Agencies Bulletin No. 235
… Background Agencies should process salary changes in the payroll system as soon as possible. However, the … and improve processing efficiency. The guidelines in this Bulletin supersede those in the Payroll Manual Item on this topic (See Other Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/235-retroactive-salary-transactions-executive-branch-agenciesState Comptroller DiNapoli Releases Audits
… Special Education Audit Initiative) – Abilities First, Inc. – Compliance With the Reimbursable Cost Manual … had yet to materially recover the overpayments. Homes and Community Renewal – Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly (RESTORE) Program (Follow-Up) …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… of time. Any new construction or alteration of an existing station after October 1991 was also subject to this … to MTA subway stations that were also inaccessible. PATH station platforms have raised rubber platform edges to alert … Bus Terminal (PABT) and the George Washington Bridge Bus Station (GWBBS) that could impede access to these terminals. …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actPerformance of Duty Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… retirement benefit within one year following the alleged incident or occurrence. Otherwise, you must have filed a written notice of the incident or occurrence with: The Retirement System within 90 … The application must be filed while you are still in service or within two years of your discontinuance from …
https://www.osc.ny.gov/retirement/publications/1511/performance-duty-disabilityOpinion 97-5
… (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of … and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, … to Village Law, §§6-622 and 22-2200, construct a private road with the costs assessed against adjoining properties. …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Opinion 91-58
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … may not be expended for such purposes (1990 Opns St Comp No. 90-64, p 145; 1988 Opns St Comp No. 88-70, p 137; 1987 … consistency determinations (see Executive Law, art 42, §910 et seq .; 19 NYCRR part 601). Accordingly, it is …
https://www.osc.ny.gov/legal-opinions/opinion-91-58State Comptroller DiNapoli Statement on New York City Financial Plan
… employment growth and improvement in the commercial real estate market expected to slow from earlier projections. The … employment growth and improvement in the commercial real estate market expected to slow from earlier projections …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planPublic Authorities – 2021 Financial Condition Report
… authorities are generally self-supporting through their revenue-generating activities; however, in some cases, … and completeness certified in writing by the authority’s chief executive officer and chief financial officer. Not all authorities have …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesOverview – XI. Procurement and Contract Management
… (OSC) of a contract involving consideration other than the payment of money, oftentimes referred to as a “revenue contract”, is found in State Finance Law §112(3) which reads: “A contract or other instrument … commissions agrees to give a consideration other than the payment of money, when the value or reasonably estimated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overview