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Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… professional services and maintenance of fuel inventories for the period January 1, 2012 through April 30, 2013. … of Commissioners. The District’s budgeted appropriations for the 2013 fiscal year were $27,514,724. Key Findings The … policy does not require the use of competitive methods for professional services. District officials paid three …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Efficiency of Warehouse Space
… At the start of the Initiative, a survey was issued to all State agencies inquiring about warehouse and storage … the Initiative’s overall success, as an inventory of all State warehouses – leased and State owned – does not … leased warehouse space. Key Recommendations Identify all State warehouses – both leased and State owned – …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceState Comptroller DiNapoli Releases Municipal Audits
… city, such as reputation damage, lawsuits, a disruption in operations or a security breach. Auditors determined that … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Baldwinsville Central School District – Financial Management (2016M-65)
… fund balance was within the statutory limit. The retirement contribution, liability, employee benefit accrued liability and unemployment reserves, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Wappingers Central School District – Fuel Accountability (2015M-135)
… Purpose of Audit The purpose of our audit was to review the District’s maintenance of fuel inventories for … District officials do not review system activity reports to identify anomalies regarding quantities dispensed, fueling … unusual transactions. Maintain a log for fuel dispensed from the diesel fuel tank listing date, purpose, gallons and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Oswego County – County Bridge Maintenance (S9-13-8)
… town-, and village-owned bridges. Key Findings The County does not track maintenance and repairs by bridge, which could …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Niagara County – County Bridge Maintenance (S9-13-2)
… The County’s budgeted expenditures totaled $335 million in 2012. The County Department of Public Works (DPW) is …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Gowanda Central School District – Financial Management (2024M-104)
… fund balance by $4.5 million, and missing opportunities to lower real property taxes. The Board and District … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds … period that gave the impression that the District would have operating deficits totaling $6.7 million when it …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Unified Court System Bulletin No. UCS-275
… increase or $1,000 salary increase, whichever is greater. If an employee in one of these Bargaining Units does not meet this … and Job do not match – if the Position Number equals the NYS Position Number on the employee’s Job Data page but the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-275-april-2019-state-new-york-unified-court-system-ucs-salaryUnified Court System Bulletin No. UCS-257
… employee’s record will not be updated. Position and Job do not match – if the Position Number equals the NYS Position … the employee’s salary was not updated. Position and Job do not match – if the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-257-april-2018-state-new-york-unified-court-system-ucs-salaryOpinion 91-27
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … bidding) COUNTY LAW, §§2(b), 215(5), (6); MUNICIPAL HOME RULE LAW, §10(1)(i): A non-charter county may not supersede …
https://www.osc.ny.gov/legal-opinions/opinion-91-27State Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… Comptroller Thomas P. DiNapoli. DiNapoli’s auditors found a range of problems from lowering job creation goals after … needs to stop lowering the bar and giving companies a pass when they fall short of promises. ESD needs to ensure these … 25 sampled companies for participation in the program and does not follow its own protocol for scrutiny of …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programOpinion 98-6
… county board member as sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county … interest in a contract with a firm of which the supervisor's spouse is the sole proprietor if the contract was entered … in any additional contracts entered into with the spouse's firm unless the total consideration payable, when added to …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 93-23
… connection with the specific contract. Assuming the chair does not have the listed powers or duties in connection with … by law (General Municipal Law, §805-a[2]). Section 805-a does not prohibit a planning board chair from performing … even if the performance of private electrical services does not violate the letter of article 18 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 98-10
… a village to generate revenues to reimburse the town for the cost of repairs and maintenance of village streets … letter concerning a contract between a town and a village for the repair and maintenance of village streets. You ask … the village to generate revenue to reimburse the town for the cost of these contractual services. Village Law, …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 90-50
… legal requirements municipalities must satisfy when the New York State Department of Transportation (DOT) performs … 10 of the Highway Law. You ask, based upon the Comptroller's contract approval function found in section 112 of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 91-2
… 411, at 418; see also New York Public Interest Research Group, Inc. v New York State Thruway Authority , Court of …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 88-38
… from the fees imposed by section 8022. Similarly, we do not believe section 8019 provides any such exemption. … fee will then be transmitted back to the municipality. We do not find this argument persuasive, since it is based on an … section 54-j of the State Finance Law. (1) Therefore, we do not believe that the argument put forth by New York City …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Military Service Credit
… in calculating a NYSLRS retirement benefit, in most cases buying military service credit will increase your pension. … and which would provide the best benefit. In most cases, buying military service credit will increase your pension, … This statute does not specify a limit on the period of time in advance of military service that employees may leave …
https://www.osc.ny.gov/retirement/members/military-service-creditState Agencies Bulletin No. 2344
… purpose of this bulletin is to provide agency instructions for processing the April 2025 Longevity Payment for Long-Term Seasonal Employees for employees in … Wage Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2344-april-2025-longevity-payment-long-term-seasonal-employees