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Selected Aspects of Supporting Small Businesses
… awarded, while the other four boroughs combined received only 48% of the awards and 38% of the funds. There was also a … jobs. Key Recommendations Implement controls to ensure only eligible businesses participate in grant programs and …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesCredit Cards – Travel and Conference Expense Management
… may authorize designated employees to use a credit card issued in the name of the local government or school … to have a local government or school district credit card issued in both the name of the local government or … by allowing authorized employees to sign out a credit card when they need to travel, or by allowing the business or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsXII.6.F Paying Deceased Legislator Benefits – XII. Expenditures
… POLICIES Legislation provides that when a New York State Senator or Member of Assembly dies in Office, New York State … Legislation provides that when a New York State Senator or Member of Assembly dies in Office New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6f-paying-deceased-legislator-benefitsAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… that issue policies or contracts of automotive bodily injury insurance . We performed certain procedure s , which … State Fiscal Years ended March 31, 2021. On average, $23.7 million in expenses were incurred to administer the Acts for …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleXII.5 Agency Payment Preparation and Submittal – XII. Expenditures
… The purpose of this section is to provide guidance to Business Units for preparing and submitting vouchers to the Office of the State Comptroller OSC for payment in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5-agency-payment-preparation-and-submittalSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… Authority of New York and New Jersey (PANYNJ) collected all revenues due and identified revenue enhancement … described as routine. Key Recommendations Collect all revenue due in a timely manner. Formalize policies and … Port Authority of New York and New Jersey PANYNJ collected all revenues due and identified revenue enhancement …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andAll-Agency Contract Evaluation System
… determine whether Metropolitan Transportation Authority (MTA) Capital Construction is monitoring and evaluating its … satisfactory. In addition, we sought to determine whether MTA officials are reviewing and using the ACE ratings prior … guidance for rating common situations for ACE components. Update the Procedures to implement a clear process on how to …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemTown of Wappinger – Recreation Department Cash Receipts (2020M-130)
… complete report - pdf ] Audit Objective Determine whether Town of Wappinger (Town) officials developed adequate controls to ensure … Determine whether Town of Wappinger Town officials developed adequate controls …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130State Comptroller DiNapoli Statement on New York City Teachers' Contract Agreement
… “The news of Mayor de Blasio and the UFT reaching an agreement for a long … largest city and municipal workforce. I applaud Mayor de Blasio and UFT President Michael Mulgrew for reaching this … The news of Mayor de Blasio and the UFT reaching an agreement for a long …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-new-york-city-teachers-contract-agreementXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… It occurs when 75% or more of the estimated useful life of the component has expired It extends the useful life of the component being renovated The original component being renovated will be retired if the actual cost of the renovation is 75% or more of the current …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsNew York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… New York City’s adopted $98.7 billion FY 2022 budget, beginning July 1, 2021, … taxes in FY 2021, in addition to federal aid, the adopted budget takes important steps to increase reserves, … cost efficiencies to achieve budgetary balance.” The adopted budget also restores previous cuts and cements a …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budgetOpinion 90-43
… to determine their fair meaning (McKinney's Cons Laws of NY, Book 1, Statutes, §97, p 211). Doing so in this case, we … Antonopoulou v Beame , 32 NY2d 126, 343 NYS2d 346; City of Rochester v Chiarella , 98 AD2d 8, 470 NYS2d 181, affd 63 …
https://www.osc.ny.gov/legal-opinions/opinion-90-43State Comptroller DiNapoli Releases Municipal & School Audits
… and contained the necessary information it needed to properly monitor the district’s financial condition and … in the unrestricted fund balance deficit increasing to as much as $54,423 during the audit period; or effectively … or evaluating whether the conveyance was in the taxpayers’ best financial interest. Although the county installed a …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 895
… who meet the eligibility criteria Background Chapter 114 of the Laws of 2008 implements the agreement between the State of New York and the Public Employees Federation and provides …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/895-april-1-2009-salary-increase-employees-represented-public-employeesState Agencies Bulletin No. 2329.1
… is to inform agencies of OSC’s automatic processing of the April 2025 LGS payment and provide instructions for payments not processed … University Construction Fund and CSEA Effective Dates: The April 2025 LGS Payment will be processed in separate … is to inform agencies of OSCs automatic processing of the April 2025 LGS payment and provide instructions for payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23291-april-2025-civil-service-employees-association-csea-public-employeesOpinion 91-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Benevolent Associations (use of tax moneys for an eye care plan, hospital telephone and television charges, and … the Volunteer and Exempt Firemens Benevolent Association of Lakeview may expend foreign fire insurance tax moneys to …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 98-7
… that bear on the issues discussed in the opinion. BOND AND NOTES -- Periods of Probable Usefulness (replacement of fire chiefs' cars); (acquisition of traffic signal control system) FIRE DISTRICTS -- Apparatus and Equipment (capital reserve fund to replace chiefs' cars) …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Opinion 89-34
… -- Powers and Duties (authority to investigate misuse of highway equipment and discipline highway department employees); (authority to direct rescission of highway superintendent's appointment of deputy highway … is authorized to make inquiry into the activities of town highway department laborers suspected of using town vehicles …
https://www.osc.ny.gov/legal-opinions/opinion-89-34DiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… Many social adult day services programs (SADS) in New York operate without regulations or licenses, leaving … Comptroller Thomas P. DiNapoli. The audit is the first in a series looking at issues affecting the elderly in New York. “Absent a universal licensing or registration …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsAccess to Preschool Special Education Services
… in the special education process, these reviews address only 1/6 of the State’s school districts per year, providing …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-services