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2021 New York Environmental Protection and Spill Compensation Fund Annual Financial Report
The New York Environmental Protection and Spill Compensation Fund (Fund) was established in 1978 by Article 12 of the New York State Navigation Law, and administrative and operational responsibility for the Fund was assigned to the State Comptroller.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2021.pdfNew York State Department of Health: Creating Healthy Schools and Communities Program
The objective of our examination was to determine whether payments the Department of Health made for the Creating Healthy Schools and Communities Program (CHSC) were appropriate and in accordance with the terms and conditions of the grant contracts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/doh-examination-of-payments-under-the-creating-healthy-schools-and-communities-program.pdfEast Syracuse Minoa Central School District – Information Technology (2020M-174)
Determine whether East Syracuse Minoa Central School District (District) officials established adequate information technology (IT) controls to ensure employees’ personal, private and sensitive information (PPSI) on the financial server was adequately protected from unauthorized access, use and loss
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-syracuse-minoa-2020-174.pdfAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up) (2021-F-3)
To determine the extent of implementation of the two recommendations included in our initial audit report, Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3.pdfGrand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have prohibited interests in District contracts and whether claims were for appropriate District purposes and audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/grand-gorge-district-2020-151.pdfState Agencies Bulletin No. 2115
… should the State budget be late and a budget extender bill not be passed by 4 p.m. on Monday, April 3, 2023. … signs the 2023-24 State budget or a budget extender bill to provide for the continuing operation of State … signs the 2023-24 State budget or a budget extender bill. Effective Dates Effective paychecks dated April 6, 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2115-paycheck-distribution-april-6-2023-institution-cycle-paychecksState Agencies Bulletin No. 2124
… State (NYS) fiscal year 2023-24 budget, OSC would like to provide notice of the possible impact to paychecks if the NYS budget or an extender bill is not … or sheltered workshop programs. Note: Pursuant to section 5 of the Legislative Law, Legislators’ salaries …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2124-paycheck-distribution-april-12-2023-administration-cycle-paychecksDiNapoli: Capital Planning Problems Persist at NYRA
… for the New York Racing Association (NYRA) years after a reorganization that was intended to strengthen its finances … those of an audit released in June 2007, prior to NYRA’s reorganization under bankruptcy court protection. DiNapoli’s … for the New York Racing Association NYRA years after a reorganization that was intended to strengthen its finances …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraDiNapoli: Small Business Growth in New York Outpaced National Average
… to a report released today by State Comptroller Thomas P. DiNapoli. The report, based on the most recent data … primarily defines a small business as one with fewer than 500 employees. Among the more than 465,000 businesses in New … to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-small-business-growth-new-york-outpaced-national-averageHomeowners Association, Inc.
… for personal purposes. For example, Homeowners purchased a desktop computer to produce professional quality documents …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incDiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… Executive Director Jan Hoffman was sentenced yesterday for a scheme that allowed her to steal over $48,000 in WCHA funds, New York State … S. Mills, the HUD Inspector General, and the State Police for partnering with my office to hold them accountable for … Executive Director Jan Hoffman was sentenced yesterday for a scheme that allowed her to steal over $48000 in WCHA …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overOpinion 91-3
… OF HIGHWAYS -- Powers and Duties (control of highway equipment) TOWN BOARD -- Powers and Duties (management, custody and control of town property) HIGHWAY LAW, §142(2); TOWN LAW, §§32(1), 64(3): The town … and exclusive authority over the vehicles used by the highway department. Both the town board and the highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 91-23
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Membership (right to be member of more than … firefighter may not simultaneously be a member of two fire companies, regardless of whether the companies are part of the same fire department or different fire departments. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 2002-4
… (authority to use town monies to dredge a privately-owned channel); (authority to utilize the services of the town highway department to dredge a privately-owned channel) MUNICIPAL FUNDS -- Appropriations and Expenditures … of current funds to pay for dredging privately-owned channel) -- Highway Funds (dredging services performed by …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 2003-1
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … within the extension. Towns are authorized to establish and extend water districts upon petition of owners of taxable real property within the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 90-41
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SEWERS AND SEWERS SYSTEMS -- Sewer Lines (authority of village to … sewer system was constructed approximately 20 years ago on petition of property owners pursuant to the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 2008-1
… v County of Suffolk , 66 NY2d 354, 497 NYS2d 329; 1988 Ops St Comp No. 88-77, at 147). The disclosure requirements … on matters involving the not-for-profit entity ( see 1992 Ops St Comp No. 92-30, at 78; but cf . 30 Ed Dept Rep 236 … Education of the Hauppauge Union Free School District 1 In Ops St Comp No. 92-30, supra , we concluded that, because a …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Opinion 96-9
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … chief of police so as to entitle the chief to an increase in salary depends on the intent of the parties to the … ask whether a "signing incentive" paid to each lieutenant in the village police department pursuant to a collective …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 96-8
… toll collection regulations evidenced by photo-monitoring) VEHICLE AND TRAFFIC REGULATIONS -- Toll Collection Provisions … Law, §99-l[1][a]) GENERAL MUNICIPAL LAW, §99-l(1)(a); VEHICLE AND TRAFFIC LAW, §§155, 1630; PUBLIC AUTHORITIES LAW, … 354[8]), to impose monetary liability on the owner of a vehicle for failure to comply with toll collection …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 96-24
… discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (appropriations to capital reserve fund) … for principal on obligations issued to finance a fire truck. The establishment of a capital reserve fund for the … for principal on obligations issued to finance a fire truck 1 . As to referendum requirements, a resolution for the …
https://www.osc.ny.gov/legal-opinions/opinion-96-24