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Opinion 99-14
… both of a transaction subject to and exempt from competitive bidding, the "total character" of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Opinion 92-16
… -- Powers and Duties (rental of home as office) REAL PROPERTY -- Leases (payment of rental to town officers); (by … a fire protection district. A town is authorized to lease property for town purposes (Town Law, §§64[2], 220[3]), … General Municipal Law, §72-h, authorizing a town to lease property from various governmental entities without …
https://www.osc.ny.gov/legal-opinions/opinion-92-16DiNapoli: State Agency Overtime Pay Rose to a Record $716 Million Last Year
… pay at state agencies jumped for the sixth straight year to a record $716 million in 2015 – up nearly $55 million from the year before, according to a report released today by State … a trend that began in 2011. “State employees worked 16.8 million overtime hours last year, at a record cost of …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-state-agency-overtime-pay-rose-record-716-million-last-yearState Comptroller DiNapoli Releases State Audits
… has taken actions to comply with the federal requirements for securing directory data. Auditors found that the office … adequately documented and allowable under SED’s guidelines for the fiscal year ended June 30, 2014. State Education … Compliance with the Reimbursable Cost Manual (2015-S-97) For the year ended June 30, 2014, auditors identified $55,969 …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… a class D felony. DiNapoli’s office uncovered missing funds during an audit and investigation of the Almond Fire … recommended department officials: Recover the missing funds identified in the report; Develop and include internal … to fight corruption and the misappropriation of public funds at every level of government. His anti-corruption …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsComptroller DiNapoli & A.G. Schneiderman Announce Indictment of NYC Council Member Ruben Wills on Charges He Filed False Disclosures
… of the Attorney General and Comptroller which has resulted in dozens of convictions and more than $6 million in restitution. Mr. Wills was indicted by a New York County … are required to file annual financial disclosure reports in order to provide accountability by public servants and to …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-ag-schneiderman-announce-indictment-nyc-council-member-ruben-wills-charges-heDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… today in Erie County Court after admitting he worked for a second school district at the same time before his scam … Frank A. Sedita, III. He is due back in Erie County Court for sentencing on June 11. “At a time when our public school … wrongdoers responsible. I thank District Attorney Sedita for prosecuting this case.” DiNapoli’s auditors and …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyOpinion 90-25
… municipal purpose (see, e.g., Antonopoulou v Beame , 32 NY2d 126, 343 NYS2d 346; Piro v Bowen , 76 AD2d 392, 430 …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Former Highway Superintendent in Public Corruption Case
… and Attorney General Eric T. Schneiderman today announced the guilty plea of Roger Burlew, former Highway Superintendent for the Town of Erin, in a public corruption case involving the … will also pay $65,000 in restitution to cover the cost of what was stolen. “Mr. Burlew plundered the public’s town …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-highway-superintendent-publicDiNapoli: Prior Justice Clerk Sentenced in $63,000 Theft of Court Fines
… taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a complaint … Floor, 110 State St., Albany, NY 12236. Review prior cases at http://www.osc.state.ny.us/investigations/index.htm . … …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-prior-justice-clerk-sentenced-63000-theft-court-finesXVI.3 Overview – XVI. Financial Reporting
… This section includes a discussion of the New York State Financial Reporting Entity for the purpose of outlining the scope of what is and what is not included in the State's periodic financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewXII.4.B.1 Supporting Information – XII. Expenditures
… the claims to the Comptroller. Title 2, Chapter I, Part 6.5 of the New York Codes, Rules and Regulations (NYCRR) … appropriate to pay. In addition, Title 2, Chapter I, Part 6.7 of the NYCRR requires agencies to support any claim … invoice or a vendor claim and a receiving report. As part of these requirements, the agency certifier should be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-informationSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
… ] Audit Objective Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s … policy and whether claims were adequately supported, and for a valid purpose before payment. Key Findings District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105VI.2.A Appropriation & Segregation Overview – VI. Budgets
… made, for the purposes designated, up to the stated amount of the appropriation. Appropriations generally are … need not, and generally do not, equal the amount of the appropriation. An appropriation represents maximum … an appropriation becomes available at the beginning of the State's fiscal year (April 1) and becomes unavailable, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewIX.7 Overview – IX. Federal Grants
… The record keeping for individual grants is designed to conform to the … Grant Requirements. The importance and necessity for state agency adherence to the procedures that follow … to demonstrate that grant funds are properly accounted for, cash managed, and periodic reports are provided to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewIX.6.A Drawdown Overview – IX. Federal Grants
… Prior arrangements have been made with most state agencies to have OSC act as agent for the agency to obtain reimbursement from the federal government of disbursements eligible to be financed with federal grant funds. Most federal grants …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved … ensured the claims we reviewed were adequately documented, for appropriate purposes and properly audited and approved … the District $1,855 by adopting federal per diem rates for travel expenses. Key Recommendations Consider amending …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedDiNapoli: Read Fine Print on Your Holiday Gift Cards
… With the giving of gift cards during the holiday season increasing in popularity, New York State … is urging New Yorkers to read the fine print for details about fees and expiration dates. Even as some sellers of gift …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cardsNew York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds
… by Moody’s Investors Service brings New York’s rating for its General Obligation bonds and the state’s other major … taken to establish an even stronger financial position for the long term.” … Todays announcement by Moodys Investors Service brings New Yorks rating for its General Obligation bonds and the states other major …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-moodys-upgrade-new-york-state-generalProject Tracking Systems and Economic Assistance Program Evaluations
… Objective To determine if Empire State Development (ESD) maintains … manage and report on the economic assistance programs it administers and ensure programs meet desired outcomes. Our … 1, 2016 through April 16, 2021. About the Program ESD is the chief agency responsible for the coordination of the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluations