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New York State Comptroller DiNapoli, CalPERS CEO Marcie Frost and NYC Comptroller Mark Levine Raise Alarm on Reports of Proposed SpaceX IPO Governance
… extreme governance structure within SpaceX’s confidential draft registration statement. While the registration …
https://www.osc.ny.gov/press/releases/2026/05/new-york-state-comptroller-dinapoli-calpers-ceo-marcie-frost-and-nyc-comptroller-mark-levine-raiseOpinion 2000-14
… Benefits (payments into annuity program) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payments into annuity program) … annuity program) CIVIL SERVICE LAW §201(4); RETIREMENT AND SOCIAL SECURITY LAW §§113, 470; EDUCATION LAW §3109: A … other than retirement and because it would be paid "in one lump sum geared to the length of tenure . . . …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… your local government's receipt collection system may get revenue into its bank account more quickly. Start by … revenue collection alternatives, using measures such as: How long does it take to process a tax or fee payment? How … By becoming more efficient, your local government can possibly increase collections, lower processing costs and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processOpinion 92-3
… in Contract (contracts of creditors) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (consulting engineer as creditor of planning board chairman) ZONING AND PLANNING -- Planning Boards (consulting engineer as … money from the planning board's consulting engineer and has not yet repaid the loan. You also state that the …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… to evaluate whether the Company’s internal controls ensure that financial activity was properly recorded and reported … 31, 2014. Background The Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Long Lake, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… the Town of Hempstead in Nassau County and was created by a special act of the State Legislature in 1963. The Library, which operates one … use competitive methods when procuring goods and services that were not subject to competitive bidding. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… our audit was to examine whether Library officials ensured that bank reconciliations were accurately performed and reviewed in a timely manner for the period January 1, 2014 through June … Library that was established by a special act of the State Legislature in 1962, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… 31, 2014. Background The Lake Ronkonkoma Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, … District officials used bid specifications for a purchase that may have created ambiguity as to whether the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… County and was established by Section 1942 of New York State Public Authorities Law. The Authority, which operates … not include the adoption of the two procurement policies that were in effect during our audit period or the names of the bidders and the amounts of the bids that were considered by the Board prior to awarding …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304DiNapoli: Wall St. Profits on Pace to Beat 2016
… profits, according to a report released today by New York State Comptroller Thomas P. DiNapoli. "After a very … quarter setback," DiNapoli said. "When Wall St. does well, state and city tax collections benefit. Nevertheless, … 1 in 10 jobs in New York City and 1 in 16 jobs in New York state are either directly or indirectly associated with the …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-wall-st-profits-pace-beat-2016Opinion 88-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SEWER … laterals intended to be installed at the time of a district's establishment may be authorized as an increase …
https://www.osc.ny.gov/legal-opinions/opinion-88-33IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… audit requirements for Federal awards. The Act mandated that the Federal Office of Management and Budget (OMB), after … the Act. In 1985, the OMB issued administrative Circular A-128, Audits of State and Local Governments to provide guidance to state and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Opinion 2002-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC … Coordination of Work (by construction manager who is also a prime contractor) -- Separate Specification Requirement …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Accounts Payable Advisory No. 22
… Subject: Importance of Referencing a Contract Number on a Purchase Order or Voucher Guidance: All Business Units that purchase goods and/or services on an agency contract or … spending will not be accurately captured in the New York State Contract System. Therefore, Business Units’ quarterly …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberTown of Chemung – Conflict of Interest (2022M-176)
… during our audit period. In accordance with New York State General Municipal Law Article 18, each invoice for … provided by the auto service corporations qualified as a contract with the Town. As sole owners of the auto service … to General Municipal Law. Key Recommendations Ensure that officials and employees are familiar with and follow the …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… paid prior to audit and approval. The Board did not adopt a code of ethics, as required by law. A Commissioner had a … and his snow plowing business. Contrary to New York State Town Law, the Treasurer paid certain claims totaling … Key Recommendations Adopt a code of ethics and ensure that officials and employees are familiar with and follow the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… submitted five inaccurate claims to the New York State Consolidated Local Street and Highway Improvement Program (CHIPS) that resulted in the Town receiving $86,000 more than it was … of Governmental Administration and was sentenced to a conditional discharge and $500 fine. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… ordinances. We found: The water ordinance did not provide a clear, consistent and equitable basis for billing property … water and sewer ordinances did not conform to applicable State law. We reviewed water and sewer billings totaling … 70 property owners and identified about $10,339 in charges that were inconsistent with the ordinances. Water meter …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Opinion 93-26
… the town has formed an ambulance district and contracted with a not-for-profit corporation for the provision of … personnel to operate district-owned vehicles in connection with providing ambulance service within the district. The … inter alia , to contract on behalf of the district with one or more qualified organizations for the operation, …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Kew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… Other Related Audits/Reports of Interest Whitestone School for Child Development: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manual