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Opinion 96 - 11
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of town … when selling town real property); (on town board motion in lieu of petition) TOWN BOARD -- Powers and Duties … to referendum on board motion) TOWN LAW, §§64(2), 94: A town board, on its own motion without the necessity of a …
https://www.osc.ny.gov/legal-opinions/opinion-96-11XII.7.B Voucher Denials – XII. Expenditures
… old are reconciled 18a Unreconciled charges from current travel period not on ER 18b Traveler has unreconciled charges from previous travel event 19 Excess amount cannot be put in Balancing … 8A Incorrect expense type 8B Incorrect lodging amount 8C Mileage calculator/analysis not completed 8D Missing attached …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsOperational Training and Medical Assessments of Train Crews
… The Metropolitan Transportation Authority (MTA) is a public benefit corporation that operates North America’s … Induction Training, where they learn how to operate trains in revenue and non-revenue road service, and in yard or terminal service; prepare trains for road service …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crewsProtection of Child Performers
… of Labor (Department) is charged with protecting workers in New York State. Part 186 of the New York Codes, Rules and Regulations (NYCRR) and Article 4-A of the State Labor Laws (Law) were established to protect … that a portion of each child’s earnings is protected, in accordance with Article 7, Part 7, of the Estates, Powers …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersHeat and Hot Water Complaints
… Residential building owners must ensure that apartments in their buildings are safe and well-maintained, which … Code (Code) and the New York State Multiple Dwelling Law. In accordance with the Code, residential building owners must … 1 to May 31, the “heat season,” which translates to a minimum of 68°F between the hours of 6 a.m. and 10 p.m. …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsSUNY Bulletin No. SU-334
… and Retention Payments. Affected Employees Employees in the State University Graduate Student Negotiating Unit … Each doctoral degree granting campus is allocated a portion of the Doctoral Program Recruitment and Retention … Enhancement Fund based on the number of employees in BU28 to facilitate the recruitment and retention of new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-334-suny-recruitment-and-retention-payments-gsnu-employeesState Agencies Bulletin No. 2214
… will then need to add a row to the Department Budget Table USA row associated with that Department and Pool ID. They … charges currently reported on the Department Budget Table USA will not be canceled. Questions: Questions regarding Line …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2214-reporting-line-number-and-budget-year-changes-fiscal-year-2024-2025Cincinnatus Fire Department – Financial Management (2025M-91)
… available for equipment, training and emergency responses. A lack of oversight can lead to a lack of operational … with deposits recorded, but no disbursements were recorded in the ledger. Furthermore, Department treasurers did not … also were not approved by the Department membership. In addition, the Department had three debit cards used for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91State Agencies Bulletin No. 2342
… will then need to add a row to the Department Budget Table USA row associated with that Department and Pool ID. They … charges currently reported on the Department Budget Table USA will not be canceled. Questions: Questions regarding Line …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2342-reporting-line-number-and-budget-year-changes-fiscal-year-2025-2026State Comptroller DiNapoli Releases Municipal Audits
… complete, accurate or up-to-date financial records. As a result, the board lacked the financial information … always record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was … and members did not enforce financial provisions outlined in the department’s constitution and bylaws or adopt adequate …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… unauthorized use or access. Officials did not develop a comprehensive acceptable use policy, monitor employee … and services. As a result, they may not have procured them in a manner that is in the best interests of taxpayers. Officials did not seek …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… not adhere to the district’s ECA policy, which resulted in insufficient oversight of and inadequate reviews of their … whether the collections were remitted intact and in a timely manner. Student treasurers also did not maintain …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… with some funds languishing for years, according to a review of more than 340 cases at 13 county probation … 343 cases with ordered restitution totaling $2.8 million in Chenango , Erie , Franklin , Jefferson , Orange , Putnam … payments that were ordered to be paid, including $171,028 in prior period arrears. DiNapoli’s auditors also found all …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsDiNapoli Audit Finds Lax Oversight of Medicaid Payments May Have Cost Taxpayers Nearly $300 Million
… Too often Medicaid pays medical bills that a third-party insurer should have covered, and not enough is … Office of the Medicaid Inspector General (OMIG) resulted in nearly $300 million in pharmacy claims that Medicaid never tried to recover from … Too often Medicaid pays medical bills that a thirdparty insurer should have covered and not enough is …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-audit-finds-lax-oversight-medicaid-payments-may-have-cost-taxpayers-nearly-300-millionState Agencies Bulletin No. 914
… Social Security and Medicare taxes for employees receiving a military stipend. Affected Employees Employees paid a … Legal Services that the IRS regulation was applicable only in non-employee situations. Since no specific guidance was … stating that military stipend payments made to employees in active duty for more than 30 days are to be treated as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsDiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance
… The New York Daily News today published an op-ed from New York State Comptroller … The New York Daily News today published an oped from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-financeSUNY Bulletin No. SU-325
… and Retention Payments. Affected Employees Employees in the State University Graduate Student Negotiating Unit … Each doctoral degree granting campus is allocated a portion of the Doctoral Program Recruitment and Retention … Enhancement Fund based on the number of employees in BU28 to facilitate the recruitment and retention of new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesHow to Make a Vendor Responsibility Determination
… In making a vendor responsibility determination, you must assess … and controls; appropriate legal authority to do business in New York; a satisfactory record of integrity; and an acceptable …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationState Agencies Bulletin No. 2436
… charges currently reported on the Department Budget Table USA will not be canceled. Agency Actions: Reporting Line … will then need to add a row to the Department Budget Table USA row associated with that Department and Pool ID. They …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2436-reporting-line-number-and-budget-year-changes-fiscal-year-2026-2027State Agencies Bulletin No. 1786
… checks become abandoned property after one year. As a result, timely resolution is essential. More importantly, … uncashed check is an indicator that the check was issued in error. These checks need to be reversed to properly update … and adjust taxes. Additionally, if a check that was issued in error is not reversed within one year, it will become …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checks