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DiNapoli Calls for Long-Needed State Debt Reform
… the nation’s highest debt levels, largely because measures to restrict the excessive use of debt have been circumvented … this debt is projected by the Division of the Budget to increase by $26 billion, or 42%, from $61.9 billion in State Fiscal Year (SFY) 2021-22 to $88 billion in SFY 2026-27. A new report by State …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reformVillage of Port Chester – Payroll (2017M-115)
… Purpose of Audit The purpose of our audit was to evaluate the … approximately $2.2 million for overtime wages to police department personnel. There are no written policies or procedures governing how leave time accrual records are maintained or who is …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … report but noted that after the MTA’s system-wide roll out, both the dollars lost through leakage and the percentage … of Administration and Collection of Real Estate Transfer Taxes (RETT) (Follow-Up) (2021-F-10) An audit issued in …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2019
OSC makes recommendations to agencies and other organizations it audits on how to improve data quality and reporting, and implement effective controls.
https://www.osc.ny.gov/files/reports/special-topics/pdf/enterprise-fraud-2019.pdfDiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… access at some facilities run by the Port Authority of New York and New Jersey (PANYNJ), according to an audit … activities as everyone else, but the Port Authority is not living up to this promise,” DiNapoli said. “As this month marks the 31 st anniversary of the ADA, I am encouraged that the Port Authority has …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actAbout the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
Elected and Appointed Officials Get answers about the standard work day and reporting resolution RS2417A that participating NYSLRS employers must adopt
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionOpinion 95-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-95-15XII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures
… payments to a vendor, Business Units should ensure the voucher is payable to the correct Vendor ID and the payment goes to the correct Address Sequence for … to pay. Failure to select the correct Vendor ID may result in payment being sent to the wrong vendor. Select Appropriate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequenceDiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… overdose fatalities surged during the COVID-19 pandemic in New York state, with opioid-related overdose deaths … “The shocking news in State Comptroller DiNapoli’s report on overdose deaths between 2019 and 2021 simply reconfirms …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicOpinion 89-7
… in one year to hear complaints in relation to assessments. You ask whether a town is required to pay the members of its …
https://www.osc.ny.gov/legal-opinions/opinion-89-7State Comptroller DiNapoli Releases School District Audits
… district paid 11 professional service providers a total of $189,000 without using requests for proposals as required …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Announces 2019 Fiscal Stress Scores
… Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresOpinion 98-10
… a fundamental limitation on home rule powers ( Albany Area Builders v Town of Guilderland , 74 NY2d 372, 547 NYS2d 627). … Inc. , 78 NY2d 500, 577 NYS2d 215; see also Albany Area Builders , supra ). The intent to pre-empt may be express … statutory scheme (see Daytop Village , supra ; Albany Area Builders , supra ). The Court of Appeals has held that the …
https://www.osc.ny.gov/legal-opinions/opinion-98-10XIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… Scenario Is a Project Required? Capital Improvements Yes State Emergency Tracking Yes Customer Activities Yes, (e.g. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededOpinion 2000-3
… establishing or extending a district pursuant to articles 12 or 12-A of the Town Law, irrespective of whether the … require an application to the State Comptroller in every case, not all establishments or extensions of districts …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3DiNapoli: Local Sales Tax Collections Down for Third Quarter 2020
… the 27.1 percent decline we saw during the second quarter of this year,” DiNapoli said. “Still, collections are down, … are hurting.” New York City’s steep year-over-year decline of nearly 22 percent in sales tax revenue for the third … in local government collections. Nearly every other region of the state saw at least some increase over the third …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-local-sales-tax-collections-down-third-quarter-2020Town of Sheridan – Cellular Phones (2013M-334)
… was to evaluate internal controls over cellular telephones for the period January 1, 2012 through October 11, 2013. … comprised of a Town Supervisor and four council members. For the 2013 fiscal year, budgeted appropriations totaled $501,792 for the general fund and $726,070 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Opinion 2001-7
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … equivalent to the assessments that would have been imposed on the properties for the five previous years, had they been … equivalent to the assessments that would have been imposed on the properties for the five previous years had they been …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Opinion 92-10
… in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured bearer … You inquire about the period of time for which these funds must be held and the disposition of the funds upon …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Model Code of Ethics for Local Governments - Frequently Asked Questions
… is an officer of the organization (Section 2[c]). In this case, as an officer of the non-profit, the town board member … is “reasonably necessary” should be determined on a case-by-case basis, and in view of any municipal travel policy. For …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questions