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Far Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… New York State Comptroller Thomas P. DiNapoli and Queens District Attorney Richard A. Brown today announced … in a scheme that stole millions of dollars in city and state funding between 2005 and 2012 – money that was intended for special needs students … State Comptroller Thomas P DiNapoli and Queens District Attorney Richard A Brown announced that a …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsOpinion 97-22
… of a dormitory for the county community college. This is in reply to your letter concerning a proposal to build a … dormitory for a community college whose sole local sponsor is a county. You ask who, as between a community college … county community college, except in the City of New York, is administered by a board of trustees of ten members …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… complete report – pdf] Audit Objective Determine whether the Chenango County Industrial Development Agency (CCIDA) … projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings Although the Board evaluated projects prior to approval, the Board did …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringMahopac Central School District – Noninstructional Payroll (2020M-32)
… implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and … supported. Key Findings The transportation department’s payroll was not adequately approved, supported and … implemented a system to ensure that noninstructional payroll was properly segregated authorized and recorded and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Opinion 91-57
… the municipality ( cf . Local Finance Law, §165.00[a]), it is our opinion that the requirement to keep library moneys in … of the use, disposition, and expenditure of those moneys is vested in the library board of trustees even if the municipal treasurer is the custodian of library moneys. (Education Law, §§226[6], …
https://www.osc.ny.gov/legal-opinions/opinion-91-57State Agencies Bulletin No. 1198
… the changes described in this Bulletin. Background OSC is converting from using the Social Security number as the … and Rehire, Concurrent Hire and Transfer transactions. It is important to not that all other transaction typessubmitted … ID that was submitted. Temporary ID Restrictions: Field is a character field and can be 1 – 11 characters Value of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… choices may be required on staffing levels, delivery of services, fund balance reductions, and deferral of capital … less in tax levy growth compared to what they had in 2015 when the factor was 1.56 percent and $135.1 million less than they would have had when the factor was at 2 percent as in 2012 and 2013. The …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016Opinion 92-44
… GENERAL MUNICIPAL LAW, §207-m: The chief of police of a city, who is the permanent full-time head of the police … to General Municipal Law, §207-m, the chief of police of a city, who is the permanent full-time head of the police … exclusive of fringe benefits (see, e.g., Phaneuf v City of Plattsburgh , 84 Misc 2d 70, 376 NYS2d 781, affd 50 …
https://www.osc.ny.gov/legal-opinions/opinion-92-44XI.2.K Authorized Signatures – XI. Procurement and Contract Management
… on behalf of an agency where the State of New York is a party, and Vendor responsibility determinations for the … The department head of an administrative agency is the Commissioner; for a college or university, it is the President; for correctional facilities, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2k-authorized-signaturesFinancial Data: How can we submit a data request?
… to the LGSA’s Service Request mail box . When possible, it is helpful if a request contains specifics, e.g., data … or electronic) preferred, timeframe by which data is needed. As necessary, LGSA staff will contact customers to …
https://www.osc.ny.gov/local-government/data/financial-data-how-can-we-submit-data-requestIX.6.F Agency Draw Procedures – IX. Federal Grants
… reimbursement will be requested in a timely manner. It is essential that state agencies understand the impact that … State’s checking account cash balance. When a disbursement is made, the cash in the checking account is decreased as soon as the related ACH is processed or the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresDiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… or $116 million less than in July 2019. Although revenue is still down compared to July 2019, the decline is less steep than any month since March, when the COVID-19 … in sales tax collections, a major source of revenue. This is going to have a long-lasting effect on revenues for …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyCredit Cards – Travel and Conference Expense Management
… the name of the local government or school district to pay for certain travel and conference expenses. This can be … treasurer’s office to have a credit card that can be used for large dollar travel expenses that don’t require the … airline tickets). Before credit cards can be obtained for travel purposes, they must be authorized by the governing …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsOpinion 99-10
… of probable usefulness (Local Finance Law, §11.00[a]; NY Const, article VIII, §2). Periods of probable usefulness, … 434 NYS2d 922; Cherey v City of Long Beach , 282 NY 382, 389, 390 at pps 386-8, discussing the history of …
https://www.osc.ny.gov/legal-opinions/opinion-99-10State Agencies Bulletin No. 296
… Agencies Data Capture Agencies Specifics The attached file layouts for the NHRP 716 and the NHRP 517 replace the previous file layouts on the attachment. The changes will be bolded in … for GENERAL COMMENTS Attachment 1k - Fields for WORKERS COMP Attachment 1l - Fields for CONTRACT DATA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Opinion 95-24
… the city school district. You ask whether this aid may be used to pay operating expenses of the school district or is required to be used to fund capital projects of the school district. Article … shall be general receipts of the district and may be used for any lawful purpose of the district. . . ." In light …
https://www.osc.ny.gov/legal-opinions/opinion-95-24DiNapoli: Medicaid Costs for Diabetes Reach $1.2 Billion
… suffer from diabetes and the numbers are growing. It is a costly disease to fight given its chronic nature and the … of its complications,” DiNapoli said. “Preventing diabetes is difficult not only in New York but across the country. The … that 5 million New Yorkers have pre-diabetes, which is marked by higher-than-normal blood-sugar levels and …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-medicaid-costs-diabetes-reach-12-billionState Agencies Bulletin No. 1462
… To inform agencies of the content information for the 2015 Form 1042-S. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons … To inform agencies of the content information for the 2015 Form 1042S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1385
… To inform agencies of the content information for the 2014 Form 1042-S. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons … To inform agencies of the content information for the 2014 Form 1042S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1385-form-1042-s-foreign-persons-us-source-income-subject-withholdingOpinion 89-35
… by local law subject to a mandatory referendum. Whether it is proper to designate the town comptroller as chief fiscal … invest moneys not needed for immediate expenditure. This is in reply to your inquiry concerning the powers and duties … comptroller, by virtue of the establishment of his office, is authorized to perform the functions of auditing claims …
https://www.osc.ny.gov/legal-opinions/opinion-89-35