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Opinion 90-29
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … as follows: 7. Undisbursed restitution payments. Where a court requires that restitution or reparation be made by a … to the provisions of subdivision 7. In our opinion, a claim by a person to recover money being held on his behalf …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 88-60
… without a special act by the State Legislature ( Gewirtz v City of Long Beach , 69 Misc 2d 763, 330 NYS2d 495, affd 45 … People v Ribinovich , 171 Misc 569, 13 NYS2d 135; Gushee v City of New York , 42 App Div 37, 58 NYS 967; 11 Opns St … Miller v City of New York , 15 NY2d 34, 255 NYS2d 78; cf . Port Jefferson Yacht Club, Inc. v Village of Port Chester, et …
https://www.osc.ny.gov/legal-opinions/opinion-88-60State Agencies Bulletin No. 741
… request action. EmplID is incorrect. On the Personal Data panel of the employee’s record, the agency must click on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureOpinion 98-14
… estimates) TOWNS -- Budget (submission of budget estimates by the highway superintendent) TOWN LAW, §§104, 106; HIGHWAY … as the budget officer prescribes. A town may not, by local law, supersede these budget estimate requirements. You ask whether the annual budget estimate submitted by a …
https://www.osc.ny.gov/legal-opinions/opinion-98-14DiNapoli: Wall St. Profits Return to Pre-Pandemic Levels
… Wall Street’s pandemic boom came to an end in 2022, with pretax, first half profits of $13.5 billion, down 56.3% from the $31 billion earned in the same period last year, according to State Comptroller … “The last two years of profits and bonuses fueled in part by the extraordinary federal response to the pandemic …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-wall-st-profits-return-pre-pandemic-levelsDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… York City, Yonkers, Buffalo, Syracuse and Rochester, the “Big Five” school districts in New York, as well as national … the existing seats are of high-quality. None of the other Big Five districts planned to use more than two percent for … academic recovery is unclear. Among the rest of New York’s Big Five school districts, Yonkers set aside the largest …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesEndwell Fire District – Controls Over Financial Operations (2013M-277)
… tickets, volunteer incentive gifts, meals and travel expenses for mutual aid. The payroll vendor has access to a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277County of Rockland – Budget Review (B6-15-21)
… the significant revenue and expenditure projections in the County’s preliminary budget for the 2016 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Local Finance …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21CUNY Bulletin No. CU-570
… the elimination of TDA deduction codes 417 (Halliday) and 419 (Metlife). Affected Employees Employees who currently … Code Narrative Description 417 Halliday Financial Group 419 Metlife Background Pursuant to the CUNY Board of Trustees … as the sole investment provider. Metlife (deduction code 419) and Halliday (deduction code 417) will be eliminated. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-570-modification-cuny-tax-deferred-annuity-plan-tdaDiNapoli Audit Praises Waterville Central School District
… residing in the towns of Augusta, Kirkland, Marshall, Paris, Sangerfield and Vernon in Oneida County, and the towns …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtOperational Advisory No. 8
… Subject: State Check Outreach Guidance: Payees that receive State checks for … checks within one year of issuance will receive a State Check Outreach letter advising them to negotiate the check or request a replacement check from the issuing Agency. … State Check Outreach …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… identified delays in the Department’s process for handling consumer complaints. We made three recommendations to the … and the ability to promptly address and resolve consumer complaint cases. Key Finding Department officials …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … by adding specific language specifying who is responsible for approving bills for payment and reviewing the treasurer’s … positive outcomes. Three counties did not fully implement CPS program improvement plans to reduce recurrence rates of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationCity of Yonkers – Budget Review (B6-16-11)
… The City’s budget is relying on a 3 percent growth in sales tax revenues, which may be overly optimistic. If police … costs. The City plans to borrow up to $6.5 million for tax certiorari settlements in the 2016-17 fiscal year. With …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Accounts Payable Advisory No. 28
… Section 110 also requires the designee be identified in writing and filed with the Comptroller. Agencies are … due on or before June 30, 2023 . For this certification, in addition to certifying the internal controls over the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationHigher Education – 2023 Financial Condition Report
… Enrollment In academic year 2022-23, New York State public and private higher education institutions enrolled 777,838 full-time and 334,247 … (FTE) enrollment at public institutions decreased in 2022-23 by almost 17 percent compared to 2018-19 and by … In academic year 202223 New York State public and private …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids First Evaluation & Advocacy Center (Kids First) on its Consolidated Fiscal Report (CFR) were … period from July 2014 through June 2015. About the Program Kids First is an SED-approved, for-profit special education …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Empowering Minds Therapy Inc. (Empowering Minds) on its Consolidated Fiscal … To determine whether the costs reported by Empowering Minds Therapy Inc on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualCollege of Optometry – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … According to a College official, the College used the card for this purpose as a contingency, because the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expenses