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Opinion 96-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by … is in reply to your correspondence requesting an opinion on the applicability of the fee provision of CPLR, §8022(b), …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 91-57
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-57State Comptroller DiNapoli Releases Municipal Audits
… for the theft from the town. In July 2025, the clerk was sentenced to five years’ probation and ordered to pay full …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 94-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BUSINESS IMPROVEMENT DISTRICTS -- Assessments (computation of limit on) -- Establishment (by town within village) REAL … establish a business improvement district the boundaries of which include area within a village located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-94-26State Agencies Bulletin No. 2354
… processing instructions to agencies for entering the new Weekend Voluntary Overtime Differential for eligible … Officers Union, Council 82 (C82), AFSCME, AFL-CIO, a $100 Weekend Voluntary Overtime Differential has been approved for … and tracking requirements for the NYSCOPBA and C82 $100 Weekend Voluntary Overtime Differential. Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… approximately $50,000 did not have the correct form of payment (cash or check) listed in the collection records and …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner. … segregate payroll duties. Oswego County – Court and Trust Funds Auditors found the records maintained by the treasurer were generally up to date and complete. They also found the treasurer …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… Free School District – Website Transparency (Tompkins County) Although school district officials maintain a … officials did not establish adequate IT controls over physical IT assets and non-student user account access to the … totaling $134,449 were missing and 95 payment request forms totaling $66,149 either had no supporting documents or …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-734
… for employees in the Lecturer Title Series, and to provide instructions for payments not processed automatically. … board meeting. An Addendum to this MOA was signed on 02/26/2021, which changed the effective date of this … criteria in one of the below titles who are Active or on Paid Leave in Bargaining Units CB, PC or T8 will receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … or alterations which may impact employee safety. The New York State Department of Transportation rated a … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsLicensing and Monitoring of Proprietary Schools
… Education Department’s (Department) Bureau of Proprietary School Supervision (Bureau) is verifying that schools have … Data Survey (OEDS). The OEDS is included in each school’s catalog, which is provided to prospective students … also requires the Bureau to conduct an inspection of each school, including records they are required to maintain on …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsXI-A.2 Purchase Requisitions – XI-A. Purchasing
… with a Contract Type Requisition, Initiate a request to purchase goods or services from a Preferred Source vendor or … goods or services. For additional information on the New York State procurement process, please refer to the New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesWalden Fire District No. 2 – Purchasing (2017M-204)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Penn Yan Central School District – Separation Payments (2015M-258)
… was to examine the District’s calculation of separation payments for the period July 1, 2013 through October 6, 2015. … for Business did not always review accrued vacation leave payments. Key Recommendation Review and approve all separation payments prior to processing. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Waterville Central School District – Criminal History Background Checks (2016M-23)
… Vernon in Oneida County and the Towns of Brookfield and Madison in Madison County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksNew York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… DiNapoli issued a statement on the passing of CSEA’s Danny Donohue: “Danny Donohue was a tireless fighter for working people, not just … DiNapoli issued a statement on the passing of CSEAs Danny Donohue …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohueTown of Seneca Falls – Information Technology Audit Follow Up (2018M-218-F)
… Town of Seneca Fall’s (Town) progress, as of July 2022, in implementing our recommendations in the audit report released in March 2019. Background The … Supervisor and four Board members. Results of Review Based on our limited procedures, the Town made progress …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-information-technology-audit-follow-2018m-218-fTown of Seneca Falls – Financial Management Audit Follow Up (2018M-266-F)
… town seneca falls financial management audit follow up …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-financial-management-audit-follow-2018m-266-fTown of Seneca Falls – Audit Follow Up (2018M-144-F)
… - pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca Falls (Town) progress, as of …
https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-fTown of Addison – Supervisor's Fiscal Responsibilities Audit Follow Up (2019M-3-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the Town of Addison’s (Town) progress, as of …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-addison-supervisors-fiscal-responsibilities-audit-follow-2019m-3-f