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Opinion 98-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to temporarily finance operations of the other) EDUCATION LAW, §2580(1), (4); GENERAL MUNICIPAL LAW, §9-a: The moneys … 519 NYS2d 395; see also, e.g., Divisich v Marshall , 281 NY 170; Fuhrmann v Graves , 235 NY 77; Board of Education of …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Calculating Days Worked – Legacy Reporting
… bereavement leave, holidays or time off in lieu of payment for overtime. If a member has reportable salary but no days … during the report period. The total number of hours worked for the month is: (22 days) × (4 hours per day) = 88 hours … Employers (e.g., Libraries and Authorities) . For ten-month employees, determining the number of days to …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Ballston Spa Public Library , Bovina Fire District , Brighton Memorial Library , Village of Cape Vincent , Town of Cayuta , Commack Public Library District , Galen-Clyde …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 2002-7
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Appropriations and Expenditures … of the library. Thus, library funds, whether held in the custody of the library treasurer, or by the municipal … remain the property of the library and surplus monies in a municipal or school district public library fund, or …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Management and Maintenance of Non-Revenue Service Vehicles
… Transportation Authority (MTA). The MTA is responsible for developing and implementing a unified mass transportation policy for New York City, Dutchess, Nassau, Orange, Putnam, … fleet. Non-revenue service vehicles (vehicles) are used for purposes other than customer transportation, such as …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Mexico – Financial Management (Oswego County) The board … a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund with … $839,530 and $1.1 million, or between 109% and 124% of the ensuing year’s budget. The board did not consider …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0All-Agency Contract Evaluation System
… is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contract Evaluation (ACE) … where performance ratings are less than satisfactory. In addition, we sought to determine whether MTA officials are … MTA Capital Construction stated that this was done in the best interest of the agency, this determination was not …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemState Agencies Bulletin No. 1906
… Employees Employees with line number changes reported in the New York State Electronic Personnel System (NYSTEP) … Number Changes Line number changes must be reported first in NYSTEP using the Title and Position Management (TPM) Mass … Move (MOV) via a TPM Short Form Request. Once approved in NYSTEP, agencies must report these changes in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022DiNapoli: New York City Job Growth Continues to Set Records
… 24 percent rate of growth outpaced the nation and New York state, according a report released today by State Comptroller Thomas P. DiNapoli. “New York City’s … or go to: https://osc.state.ny.us/osdc/rpt11-2020.pdf Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsHeat and Hot Water Complaints
… especially for vulnerable populations, and the use of kitchen ovens and space heaters to address insufficient heat …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… source by the time the Mayor presents his executive budget in May 2014. The report also examines economic trends in the city, which point to steady economic growth in the coming years, but there are areas of concern. DiNapoli …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planDiNapoli Releases Fiscal Stress Scores
… A total of 20 local governments in New York State ended their fiscal year 2021 designated in some form of fiscal stress , down from 30 a year ago, … of scoring identified eight local governments designated in fiscal stress, including six cities and two towns. In …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresCitywide Payment Services and Standards – Controls Over Payments
… and improve customer satisfaction. Payments can be made online, in-person, or by mail to a bank lockbox. CPSS …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsOpinion 2007-1
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … for physically and mentally disabled individuals to and from certain day treatment programs may fall within the … programmatic goals such as successfully traveling to and from the day treatment program and to prepare reports that …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 89-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in the combined reserve fund would be transferred to a new repair reserve fund established by the village for the … v City of Elmira , 308 NY 249; Wein v City of New York , 36 NY2d 610, 370 NYS2d 550). Since we understand, …
https://www.osc.ny.gov/legal-opinions/opinion-89-25City of Glen Cove – Budget Review (B7-16-12)
… totaling $12.8 million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. New York State Local Finance Law requires all local governments that … their proposed budget for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12DiNapoli: The State May Have Your Money
… New York State Comptroller Thomas P. DiNapoli today urged New Yorkers to see if any of the $12.5 billion in … yours.” A large portion of unclaimed funds derives from dormant bank accounts, uncashed checks, insurance … a day. In most cases, checks are sent to owners within 3-5 days after a claim is submitted. Some claims, such as those …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyComptroller DiNapoli Releases State Audits
… financial aid substantially complied with the governing Law and Regulations during the audit period for the …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… May 22, 2014 through October 22, 2014. Background The New York State Office of Information Technology Services … (ITS) was established in November 2012 as part of a New York State IT transformation to consolidate and merge … made to these systems. Key Recommendations Adhere to the New York State IT Account Management/Access Control Standard, …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsControls Over Cash Advance Accounts
… accounts and whether the money is properly accounted for and used for appropriate business expenses. The audit … of its authorized advance accounts by transferring the funds to an unrelated account, without notifying the Office of the State Comptroller (OSC) of the change. Two funds had shortages that originated prior to 2011, but Parks …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accounts