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State Comptroller DiNapoli Releases School District Audits
… In addition, officials did not ensure IT policies were up-to-date with current technology changes. User accounts were … accounts were not disabled. Officials did not maintain up-to-date IT asset inventory records or enter into adequate … supported and disbursed. Auditors questioned payments to three employees totaling $108,963. District officials paid …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsXII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures
… SECTION OVERVIEW AND POLICIES When processing payments to a vendor, Business Units should ensure the … the Statewide Vendor File has a single default address for payments. However, some vendors may have multiple remit-to addresses for payments. Each remit-to address will be associated with a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequenceDiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… The state Department of Health can do more to control costs and save taxpayers money … Reports Medicaid Program: Maximizing Drug Rebates for Health and Recovery Plans (June 2018) Medicaid Program: …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesDiNapoli Announces 2019 Fiscal Stress Scores
… (Allegany), Clarkstown (Rockland), Meredith (Delaware), Oakfield (Genesse), Pulteney (Steuben), Ramapo (Rockland), …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresOpinion 2000-3
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Establishment … required by law and is otherwise sufficient; (b) whether all the property and property owners within the proposed … district or extension are benefited thereby; (c) whether all the property and property owners benefited are included …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Model Code of Ethics for Local Governments - Frequently Asked Questions
… ("Model Code"”) be adopted by municipalities within New York State? No. The Model Code is intended to be a guide for … mean that a school district may not allow a soccer club to use its fields? Not necessarily. The Model Code … property by a private organization, such as a soccer club, may be permitted by law. Does the Model Code address …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsCUNY Bulletin No. CU-691
… April 2013, legislation required the employee contribution rate be based on the employee’s annual wage. Once a Tier 6 … reached three years of membership, his or her contribution rate is based on annual pensionable salary from two years … The employee contribution rates are: Wages Contribution Rate $45,000.00 or less 3% $45,000.01 to $55,000.00 3.5% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-691-two-year-look-back-tier-6-cuny-optional-retirement-plan-orpOpinion 90-22
… there is no specific statutory authorization for the investment of moneys of others held by a municipality ( cf . General Municipal Law, §11 governing the temporary investment of moneys of municipal corporations), we have … Financial Management Guide, Cash Management and Investment Policies and Procedures, section 2.0060). To …
https://www.osc.ny.gov/legal-opinions/opinion-90-22DiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… co-funding an environmentally friendly hydrogen project. Chemical maker Albemarle Corp. committed to adopting GHG …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonState Comptroller DiNapoli Releases School Audits
… fund balance as a financing source each year for the 2014-15 through 2016-17 budgets. Because the district generated … fund balance exceeded the statutory limit by about $11.5 million in 2012-13, $10.6 million in 2013-14, $6.9 million in 2014- 15, $12.1 million …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Opinion 88-73
… MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, … purposes. You note that suburban towns are authorized by Town Law, §55-a to establish such a fund. There is no …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Town of Sheridan – Cellular Phones (2013M-334)
… through October 11, 2013. Background The Town of Sheridan is located in Chautauqua County. The Town is governed by an … to Town officials and employees for job-related use, it also provided this service to individuals who did not … be provided a cell phone, what is acceptable use, and how reimbursement for unacceptable use is to be billed and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334DiNapoli: Local Sales Tax Collections Down for Third Quarter 2020
… outside the city, national retail sales increased by 6.4 percent in the third quarter over the same period in … Statewide, local sales tax collections declined by 11.8 percent, or $225 million, for the single month of … (January through September), collections declined 11 percent or $1.5 billion compared to the same period last …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-local-sales-tax-collections-down-third-quarter-2020Opinion 94-28
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … fund. However, to the extent that the advance planning is undertaken for purposes of an existing improvement …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 2004-7
… tax only if expressly delegated to it by the Legislature (NY Const, art. XVI, 1; see, e.g., City of New York v State of … v City of New York , 43 NY2d 253, 401 NYS2d 173; see also NY Const, article IX, §2[c][8]; Municipal Home Rule Law …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Comptroller DiNapoli Releases State Audits
… performed approximately 6,000 inspections at almost 1,400 locations in calendar year 2013. Despite staffing shortages, … and permitted as required. Department of Motor Vehicles (DMV): Driver Responsibility Assessment Program (2013-S-53) DMV accurately assessed all program fees and either collected …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsDiNapoli: Many NYC Senior Citizens Remaining Too Long on DFTA Wait Lists for Services
… P. DiNapoli. “There are nearly two million senior citizens in our city, many of whom are among our most vulnerable … to ensure seniors are getting the support they depend on in a timely manner.” DFTA contracts with service providers to … evaluate benefits, and enroll eligible clients in services. When services cannot be provided immediately, …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-many-nyc-senior-citizens-remaining-too-long-dfta-wait-lists-servicesOpinion 92-17
… of law, include a share of county sales tax revenues for towns. You ask whether a sales tax agreement entered into … a portion of the county sales tax revenues not set aside for county or school district purposes shall be distributed … subdivision (a) of Tax Law, §1262, a county may set aside for county purposes or educational purposes all or any …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 88-11
… is conveyed to a village for use as a park, subject to a private reversionary right, the land, upon its discontinuance … However, a special act and extinguishment of the private right are necessary for such land to be conveyed to a … 833, 498 NYS2d 364; Brooklyn Park Comr's v Armstrong , 45 NY 234; Gewirtz v City of Long Beach , 69 Misc 2d 763, 330 …
https://www.osc.ny.gov/legal-opinions/opinion-88-11XIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… Project is group of activities that has a start and end date … produce a unique product, service or result. In the SFS, a project is used to collect and track costs related to those … valuable for grouping projects by activity. Project Status describes the status of projects within the SFS. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminology