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Opinion 99-14
… expenditures such as trade-in allowances ( Citiwide News v NYCTA , 62 NY2d 464, 478 NYS2d 593; Signacon v Mulroy … Village of Endicott , 51 NY2d 426, 434 NYS2d 922; Citiwide News, Inc. , supra ; 1991 Opns St Comp No. 91-13, p 33). When … nature" or "focal point" ( Exley , supra ; Citiwide News , supra ). In examining the "total character" of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Opinion 88-19
… the town for a landfill. You inquire whether town funds can be expended for this purpose. If town funds can be so expended, you inquire whether the town can accept a gift of money from the citizens group to help … Whether the town can accept a gift of money from the citizens group to help …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Participation in the Program – Contribution Stabilization Program
… a form to participate in this program. Withdrawing from the Program A new law enacted in April 2023 allows … employers who have participated in the CSP to withdraw from the program provided that the employer meets certain … and Submit a Termination Request form. To withdraw from the program, an authorized person from your organization …
https://www.osc.ny.gov/retirement/employers/csp/participation-programCompliance With Freedom of Information Law Requirements
… of Information Law (FOIL), and if DOT is in compliance with its responsibilities under FOIL. The audit covered FOIL … agency, public authority, and local government entity, with the exception of the Judiciary and State Legislature. … the requested information. DOT was not in compliance with the statutory requirement to provide an appeal to …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsVillage of Clayton – Claims Auditing (2021M-81)
… but generally did not review the claims before approving payments. Health insurance claims totaling $495,104 were not … claims are presented to and approved by the Board before payments are approved. Update procurement policy to comply …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Hudson Housing Authority – Information Technology (2019M-224)
… awareness training. The Authority did not have adequate online banking agreements. Sensitive information technology … aware of adopted policies and procedures and understand what is expected of them. Authority officials agreed with our …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Town of Dayton - Fund Balance Management (2019M-221)
… Key Recommendations Evaluate the financial activity in the TW general fund and TW highway fund and establish a plan to eliminate deficit fund balances and ensure that … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221The Prevalence and Cost of Asthma in New York State, April 2014
Asthma is a major public health problem in New York State and nationally.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-asthma-2014.pdfParticipating Employers
A list of the New York State public employers that participate in NYSLRS.
https://www.osc.ny.gov/files/retirement/employers/pdf/participating-employers.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… district or documented plans to establish a water district near these improvements; therefore, it provides no benefit to …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 92-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … statutory authority for wage assignments at the request of municipal officers or employees. This section provides in …
https://www.osc.ny.gov/legal-opinions/opinion-92-27State Contract and Payment Actions in November
… In November, the Office of the State Comptroller approved 1,384 contracts for state … . The Governor’s Executive Order 202 suspended the Office of the State Comptroller’s review and approval of contracts related to the COVID-19 crisis through Jan. 1, … In November the Office of the State Comptroller approved 1384 contracts for state …
https://www.osc.ny.gov/press/releases/2020/12/state-contract-and-payment-actions-novemberState Contract and Payment Actions in January
… $9 million with LiRo Program & Construction Management PE PC for construction management services at the Lexington …
https://www.osc.ny.gov/press/releases/2023/02/state-contract-and-payment-actions-januaryState Contract and Payment Actions in July
… Office of the State Comptroller approved 1,440 contracts for state agencies and public authorities valued at $11.1 … payments valued at more than $25.2 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2021/08/state-contract-and-payment-actions-julyComptroller DiNapoli Releases State Audits
… not approved by the State Education Department, one student who did not meet the citizenship requirement, and one student for whom auditors found insufficient proof that she … decertified one award for $2,450 and sent another student a $50 refund check. …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsVillage of Nelliston – Department of Public Works Payroll (2015M-104)
… Works (DPW) employee leave accruals and maintenance of payroll time records for the period June 1, 2013 through … or implement sufficient controls over leave accruals and payroll timekeeping. Time cards for DPW employees showed the … worked. Key Recommendations Adopt comprehensive written payroll timekeeping and leave time accrual policies and …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the period January 1, 2013 through … Roosevelt Public Library Board Oversight of Library Operations 2014M297 …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Availability, Access and Affordability: Understanding Broadband Challenges in New York State
… nor for transmittal of large amounts of data. Smartphones vs. Home Broadband A 2021 survey by the Pew Research Center … the Office of the State Comptroller from Highspeedinternet.com These costs are hard to interpret for several reasons: … . 19 Statcounter, “Desktop vs Mobile vs Tablet Market Share in United States of …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateState Comptroller DiNapoli Releases State Audits and Examinations
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Central New York Regional … Standards (2016-S-31) Auditors reviewed select operational and technical security controls over the protection of … Centro’s information security program for cardholder data and to help ensure it meets PCI requirements. Public Service …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by New York Therapy Placement Services, Inc. (NYTPS) on its Consolidated … To determine whether the costs reported by New York Therapy Placement Services Inc on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manual