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Opinion 88-10
… had stated that, since the tax is levied on oil companies and not on consumers of petroleum products, municipalities … Since the above-cited opinions were rendered, as noted, a new consolidated gross receipts tax in article 13-A was … to the contract and not by this Office. March 1, 1988 Charles E. Drake, Esq., County Attorney County of Hamilton …
https://www.osc.ny.gov/legal-opinions/opinion-88-10DiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… New York City lacks needed guidelines and policies for agencies’ use of artificial intelligence (AI), leaving it vulnerable to misguided, inaccurate or biased … governing its use, a clear inventory of what’s being used and why, and accuracy standards, so that the algorithms that …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsComptroller DiNapoli Releases School Audits
… fund the district’s future OPEB. However, there is no legal authority for the district to fund its OPEB. South …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsXVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… Aqueduct, Belmont and Saratoga racetracks) for a 25-year term, pursuant to Chapters 18 and 140 of the laws of 2008. … Ontario. The Authority also operates a port, an airport, a short-line railroad and an industrial park. The Governor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsOpinion 91-27
… historical association necessary for the construction of a sewage treatment plant. The county wishes to convey two parcels of … acquired or held for municipal purposes to be conveyed for private use ( Lake George Steamboat Co. v Blais , 30 NY2d 48, …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their … nine activity clubs as ECA clubs. Ensure that each club maintained a separate set of records from those of the … be maintained by the student activity treasurer for each club. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityState Agencies Bulletin No. 2254
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the APSU 2023 and April 2024 Retroactive 3% Salary Increases … The purpose of this bulletin is to inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2254-april-2023-and-april-2024-agency-police-services-unit-apsu-retroactiveState Comptroller DiNapoli Releases Municipal Audits
… totaling $273,497. Village of Watkins Glen – Justice Court Operations (Schuyler County) Justices did not ensure … and reporting errors occurred and went undetected and court collections were not deposited intact. Track state and …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-724
… bulletin is to provide information on the processing of payroll deductions for the 2022 CUNY Charitable Campaign, … Employees All CUNY employees are affected. Effective Dates Payroll deductions for the 2022 CUNY Charitable Campaign will … one CUNY agency to another CUNY agency within the same payroll record. Questions Questions regarding the online …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignCUNY Bulletin No. CU-697
… bulletin is to provide information on the processing of payroll deductions for the 2021 CUNY Charitable Campaign, … Employees All CUNY employees are affected. Effective Dates Payroll deductions for the 2021 CUNY Charitable Campaign will … one CUNY agency to another CUNY agency within the same payroll record. Questions Questions regarding the online …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignSUNY Bulletin No. SU-349
… not processed automatically. Affected Employees: Employees in PSNU – BU08 positions who meet the eligibility criteria … between the State of New York and UUP, provides for a July 2023 increase in Location Pay and Location Mid-Hudson Pay. Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-349-july-2023-increase-location-pay-and-location-mid-hudsonHyde Park Central School District – Financial Management Practices (2012M-172)
… year to analyze budgeting practices. Background The Hyde Park Central School District is located in Dutchess County … Hyde Park Central School District Financial Management Practices …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mSt. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Rockland County – Budget Review (B6-13-22)
… expenditure projections in the County’s proposed budget for the 2014 fiscal year are reasonable. Background The … the cumulative deficit in the County’s general fund for the fiscal year ending December 31, 2012. Chapter 468 of … 2013 requires the County to submit their proposed budget for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Utica City School District – Financial Condition (2013M-341)
… little cushion for managing unforeseen events. To meet short-term cash flow needs, the District borrowed at least … source and continue to evaluate and explore ways to cut costs and/or increase revenues. Ensure adequate fund balance and cash flow to avoid reliance on short-term debt borrowing. Develop and document a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… The Amsterdam Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority was established pursuant to … is comprised of seven Commissioners: five appointed by the City Mayor and two elected by the tenants. These costs were …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsHicksville Water District – Competitive Quotations (2013M-233)
… 2013. Background The Hicksville Water District is located in the Towns of Oyster Bay and Hempstead, in Nassau County. … vehicles, upgrade the security system, and service the air-conditioning and heating system. The remaining 10 vendors in our sample …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… and Commonalty of the Town of Southampton (Trustees) in 1686. The Patent granted the Trustees title and authority … of ways to the water, marshland and common areas located in the Town of Southampton, Suffolk County (Town). The … comprise five elected members and are separate from, and in many respects independent of, the Town Board. The …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mParkland Alienation (2014-MS-5)
… Towns of Amherst [pdf] , Clifton Park [pdf] , East Greenbush [pdf] , East Hampton [pdf] , North Hempstead … the municipality must receive prior authorization from the New York State Office of Parks, Recreation and Historic …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial … $140,900 for the water fund. Key Findings The Board did not segregate the Clerk-Treasurer’s duties or provide … to 168 percent of annual expenditures. Village officials have not addressed the intended use of these excess funds and …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3