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Opinion 92-21
… cases - entitlement to fees under General Municipal Law, §99-l) GENERAL MUNICIPAL LAW, §99-l: When a town or village justice court reports the mass … is not entitled to receive a fee under this section for each individual case. You have asked if towns and …
https://www.osc.ny.gov/legal-opinions/opinion-92-21DiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… Comptroller Thomas P. DiNapoli has identified $32,271 in unallowable expenses and $489,616 in questionable costs that were paid by the state Office of … examined Rehabilitation Support Services Inc. (RSS) which, in 2014, claimed nearly $7.8 million in expenses to provide …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… Thirty-one school districts statewide were designated in fiscal stress under New York State Comptroller Thomas P. … conditions, even if their fiscal stress scores were low in the early days of the crisis.” The Fiscal Stress … found two school districts were designated as being in “significant fiscal stress”: Mount Vernon City School …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressFund's Mission, Values and Investment Philosophy
… Our Mission To provide our beneficiaries with a secure pension … and strive for Fund performance sufficient to achieve our mission. Accountability We hold ourselves collectively and …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyState Comptroller DiNapoli Releases Municipal & School Audits
… transfers, and did not record water and sewer adjustments. In addition, the current clerk-treasurer did not file the … Department of Taxation and Finance, which could result in fines and penalties. City of Dunkirk – Budget Review … projections. As of Dec. 31, 2022, unassigned fund balance in the general, water, wastewater, refuse and boardwalk funds …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0New York State Artificial Intelligence Governance
… As AI has been growing and benefiting business, it is also giving rise to a host of unintended consequences. … Additionally, AI systems are frequently complex making it oftentimes difficult to detect and respond to failures … in identifying errors, misuse, and bias. Therefore, it is essential to establish governance structures over AI to …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… $5,653 in staff development costs, $5,159 in lease/rental property costs, and $3,113 in start-up costs and other …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… the Department with equipment and a fire house and funds the Department’s fire protection service operations. As … misappropriated approximately $17,500 of Department funds. Key Findings The Board did not develop and implement …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Springs Union Free School District - Payroll (2018M-222)
Springs Union Free School District Payroll 2018M222
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Kinderhook Central School District - Procurement (2018M-137)
… unable to provide documentation supporting their selection of four professional service providers paid a total of … District officials disagreed with certain aspects of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Town of North Salem - Agricultural Exemptions (2018M-194)
… Objective Determine whether the Town Assessor (Assessor) is properly administering agricultural real property tax … action. … Determine whether the Town Assessor Assessor is properly administering agricultural real property tax …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Iroquois Central School District - Financial Management (2018M-102)
… officials did not prepare an annual report of reserves, as required by the District’s policy. The unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… to determine whether the Agency properly billed, collected and distributed payments in lieu of taxes (PILOT) in a timely … benefit corporation whose purpose is to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency, which was …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overContract Submission System (CSS)
… a user for the purposes of establishing a user account in Online Services with the New York State Office of the …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssTown of Colden – Highway Operations (2017M-127)
… Key Findings The Highway Superintendent made purchases without soliciting bids or quotes as required, which resulted … for a dump truck and purchasing $32,000 in road materials without obtaining competitive bids. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127City of Albany – Payroll (2015M-110)
… employees work their required weekly hours in accordance with their collective bargaining agreement. … City of Albany …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Inspecting Highway Bridges and Repairing Defects (Follow-Up)
… evaluations and plans of action were not documented for red-flagged bridges. Key Finding NYSTA implemented the …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followCUNY Bulletin No. CU-311
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit T2 Effective Date Institution paychecks … Actions Notify affected employees. Note : The system’s automatic agency shop edit program defaults to only one (1) … the defaulted amount is required when a Job Data change (i.e. Hire, Pay Rate Change) is entered. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-311-international-union-operating-engineers-local-30-dues-andCUNY Bulletin No. CU-254
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit T2 Effective Date(s) Paychecks dated May 11, 2006 (Institution) OSC Actions OSC … the defaulted amount is required when a Job Data change (i.e. Hire, Pay Rate Change) is entered. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-254-dues-and-agency-shop-fee-increase-local-30-internationalPort Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… $146 million. Key Findings Not all claims contained the required quotes, bids, or contracts. The Board did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-and