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Opinion 88-79
… Action Grant to provide grants or loans to assist private developers in financing economic development projects … deemed "miscellaneous revenue" to grant or loan moneys to developers for projects identified by the local development … income to provide grants or loans to assist private developers in financing economic development projects without …
https://www.osc.ny.gov/legal-opinions/opinion-88-79DiNapoli: Former NYU Finance Director Pays Over $660,000 in Restitution for Role in Multi-Million Dollar Fraud
… A former director of finance and administration at New York University paid full restitution of $663,209 after pleading guilty to grand larceny for … a scheme to support her lavish lifestyle at the expense of children with special needs and young English Language …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-nyu-finance-director-pays-over-660000-restitution-role-multi-million-dollar-fraudPutnam County – Court and Trust Funds (2024-C&T-2)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, 2023. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the Commissioner of Finance …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Lewis County – Court and Trust Funds (2024-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1DiNapoli Releases Profile of New York's Small Business Owners
… (19.5%). Rates were significantly lower for Black business ownership: 3.4% of owners compared to 14.2% of population in … 28.7% compared to 18.5% nationwide. The share of business ownership is also higher than the share of New York’s … often identified as a key reason for low rates of business ownership among women and people of color. The New York State …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersOneida County – Court and Trust Funds (2023-C&T-3)
… and contract disputes resulting in a mechanic’s lien . [1] These actions are recorded in the County Clerk’s … maintained by the County Clerk and Surrogate’s Court were up to date and complete and we noted no material …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Herkimer County – Court and Trust Funds (2023-C&T-2)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through September … filed an annual report with OSC showing court and trust fund actions for 2022, including beginning balances, … 2021. The County’s depository (bank used to hold court and trust money) did not pay any interest on the court and trust …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2DiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… The number of full-time local government workers employed outside of New York City shrank 7.9% from 491,102 to 452,298 from 2007 through 2022, according to a report by … Comptroller Thomas P. DiNapoli. New York’s decline in local government employment stands in contrast to the nation …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007DiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… due to the pandemic, property tax bills continued to rise. The State Comptroller determined this was due in part … while the bottom 20th percentile saw the market value rise by 1.7% and tax bills go up by 11%. Overall, the … consideration for tax incentives to promote their construction and rehabilitation. Report Residential Real …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersTioga County – Court and Trust Funds (2023-C&T-1)
… and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s … There were no recommendations. 1 Security interest in property filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled to …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Wayne County Court and Trust Funds (2022-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2018 …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1State Agencies Bulletin No. 2012
… available to process a Report of Check Returned for Refund or Exchange (AC-230) until approximately five to seven (5-7) … the payroll office of a direct deposit account change or closure during the SFS black out period, ensure the … may be directed to the DD Returns and Reversals mailbox or the Payroll Reversal and Exchange mailbox, as appropriate. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2012-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsXI.18.I Sexual Harassment Prevention Certification – XI. Procurement and Contract Management
… of the labor law.” Bids that do not contain the above certification may not be considered for award; provided however, that if the bidder cannot make the certification, the bidder shall so state and shall provide … statement which sets forth in detail the reasons why the certification cannot be made. The certification may be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18i-sexual-harassment-prevention-certificationSchuyler County – Court and Trust Funds (2021-C&T-1)
… controls to safeguard and account for court and trust funds for the period January 1, 2018 through September … Office. The County Clerk maintained a court and trust register as required, but it was incomplete and … should have been recorded in the County Clerk’s court and trust register but were missing from the register. The …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1DiNapoli: Despite Challenges, Agriculture Among the Most Resilient State Industries During the Pandemic
… and Markets, there are over 33,000 farms in New York with nearly 23% of the total land area in agricultural use. …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-despite-challenges-agriculture-among-most-resilient-state-industries-during-pandemicCredit Cards – Travel and Conference Expense Management
… district may authorize designated employees to use a credit card issued in the name of the local government or … frequently to have a local government or school district credit card issued in both the name of the local government … capacity, by allowing authorized employees to sign out a credit card when they need to travel, or by allowing the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… to employees whose duties require overnight assignments away from their official station for at least 30 percent of … to employees whose duties require overnight assignments away from their official station for at least 30 percent of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceLivingston County Court and Trust Funds (2022-C&T-4)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Schoharie County Court and Trust Funds (2022-C&T-3)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Wyoming County Court and Trust Funds (2020-C&T-2)
… to account for and safeguard court and trust funds and abandoned property. Pursuant to New York State Finance Law, … into her custody. In addition, pursuant to New York State Abandoned Property Law, money that has remained in the hands … interest, less the Treasurer’s statutory fees, is deemed abandoned property. The Treasurer should, after public …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2