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Opinion 88-60
… character of which is neither a purchase nor contract for public work, is not subject to competitive bidding. … officials have a duty to secure fair reasonable terms for such arrangements. You ask under what circumstances an … to sell village real property which is no longer needed for village purposes (Village Law, §1-102[1]), it is a …
https://www.osc.ny.gov/legal-opinions/opinion-88-60DiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… Audit & Control thanks Comptroller DiNapoli and his staff for their efforts and collaboration on the audit of the use … policies.""I applaud State Comptroller DiNapoli's office for pointing out the need to improve communication and … and security of temporary hotel and motel residences for the homeless. Local town and village code enforcement …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessDiNapoli: Wall St. Profits Return to Pre-Pandemic Levels
… DiNapoli said. “The securities sector was a buffer for state and city revenues during the pandemic. As the … impact state and city coffers. Continued support for other sectors that have been slow to recover is needed to … Challenging market conditions persist, and profits for the third and fourth quarters may see further declines. …
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
… to support their operations and help students make up for lost learning. New York’s school districts should … and Buffalo set aside around 62% of their funding for operational spending and Syracuse and Yonkers set aside … 3-K initiative (universal free educational childcare for 3-year-olds), which began before the pandemic hit. While …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesMaintenance and Inspection of Event Recorder Units
… boxes.” ERUs are a valuable safety feature that allow for the monitoring of train equipment and technical analysis … exceeding the permitted time and/or mileage interval. For 129 inspections, maintenance personnel did not provide … on federal regulation, which stated the industry standard for memory capacities for ERUs is 48 hours. Model R142 cars, …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsDiNapoli: State Contractor Failed to Pay Prevailing Wages
… “New York state law requires contractors working for the state to pay the prevailing wage rates and fringe benefits set for the locality where the work is performed, but my auditors … workers.” Shorefront Mental Health Board provides support for treatment and transition programs of the South Beach …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesInvestors Renew Call on Exxon to Address Climate Risk
… The CRF and the Church of England filed a similar proposal for consideration at Exxon's 2016 annual meeting. Despite … support from 38.2% of voting shareholders, a record for a climate change resolution at the company. "As … DiNapoli said. "We want to know what Exxon's strategy is for continued profitability as governments around the world …
https://www.osc.ny.gov/press/releases/2017/02/investors-renew-call-exxon-address-climate-riskMedgar Evers College – Controls Over Bank Accounts
… College (MEC) bank accounts were authorized and used only for appropriate purposes and transactions. The audit covers MEC bank accounts for the period of January 1, 2013 through March 4, 2015. … consisting of 24 institutions. CUNY provides education for more than 269,000 degree-credit students and 247,000 …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsSupplemental Payments to Executive Employees
… and focused on payments to senior management employees for their performance during calendar years 2012 through … area. Guidance regarding performance incentive programs for public authorities has been developed through the … amounts paid after the end of prespecified work periods for meeting certain performance criteria. WCHCC reports …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesState Agencies Bulletin No. 1204
… transaction in PayServ Effective Date(s) The new feature for reserving an Empl ID will be available in the PayServ … will be able to reserve a system assigned Empl ID, for use in preparing time reports or for other agency purposes, before the new Hire transaction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1204-reserving-empl-id-payserv-prior-entry-new-hire-transactionDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… and discovered 293 items (7 percent) were unaccounted for from law enforcement agency inventories. Of the ten … only two – Elmira and Irondequoit – were able to account for each item tested. The inventories reviewed included property for criminal case evidence, property no longer needed as …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodySUNY Bulletin No. SU-339
… provides employee earnings by Dept ID for the calendar year entered. If the query produces multiple rows for an employee, the earnings from each row must be combined, … the “two-year look back” salary. When this query prompts for: Calendar Year – Enter 2021 Minimum Elect Date – Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-339-two-year-look-back-tier-6-suny-optional-retirement-planHow to Obtain Your Personal Records Under the Personal Privacy Protection Law
… to you. Personal Records You Can Access/Correct Requests for access to personal information from OSC may be made for personal information that is collected and maintained by … such as an address). How to Make a Request Requests for access and corrections must be written. The request must …
https://www.osc.ny.gov/help/how-obtain-your-personal-records-under-personal-privacy-protection-lawComptroller DiNapoli Releases School District Audits
… not seek competition by obtaining oral or written quotes for 18 of those purchases (75 percent) totaling $81,500. District officials also did not seek competition for services from five of the six professional service … auditor reviewed and approved claims. As a result, claims for 213 check disbursements totaling $845,215 were not …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0Local Sales Tax Collections up 10.2% in Third Quarter of 2022
… year-over-year growth did not keep pace with inflation for counties and cities outside of New York City. “New York … collections in 2020 and 2021, bolstered overall growth for the state,” DiNapoli said. “Most local governments are … collections from July to September rose by double-digits for the sixth straight quarter. However, local governments …
https://www.osc.ny.gov/press/releases/2022/10/local-sales-tax-collections-up-10-point-2-percent-in-third-quarter-2022Protection of Managed Pollinators (Honey Bees) (Follow-Up)
… Honey bees are essential to the agricultural industry for the pollination services they provide. However, the … contact information of the individual(s) responsible for the care of the honey bees, and whether they intend to … to meet its responsibility to certify nucs and queens for sale and to meet the needs of beekeepers requiring …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followNiagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… The purpose of our audit was to review the IDA’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through January 30, 2015. … nine members who are appointed by the County Legislature. For our audit period, the IDA reported 142 active projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectCity of Jamestown – Financial Condition (2016M-298)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through August 19, 2016. … City Council. General fund budgeted appropriations for the 2016 fiscal year total approximately $35.1 million. … and Director of Financial Services did not properly budget for, and the Mayor did not ensure that the Comptroller …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… and reported and that Department money was safeguarded for the period January 1, 2013 through June 6, 2014. … to the bylaws, a 13-member Fire Council is responsible for the Department’s overall financial management. The Department’s expenses for 2013 totaled $115,144. Key Findings The Council does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialVillage of Candor – Fund Balance (2017M-148)
… was to evaluate the Village’s fund balance management for the period June 1, 2015 through May 31, 2017. Background … elected five-member Village Board. Budgeted appropriations for the 2017-18 fiscal year for the general fund are $297,735 and for the water fund are …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148