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Opinion 88-64
… in a self-insured plan operated jointly by the city for which the authority was established and the county in which the city is located. The question arises because of the potential … State Legislature (see Public Housing Law, §§2, 3; Bass v City of New York , 38 AD2d 407, 330 NYS2d 569, affd 32 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 92-14
… to law. 1 This section, however, also requires that all money so deposited "shall be considered as paid into … a discharge may be granted pursuant to subdivision (2). In all other cases, the refund of such deposits may be made only … paid into court to discharge the mechanic's lien. All that remains of the question, therefore, is whether a …
https://www.osc.ny.gov/legal-opinions/opinion-92-14DiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… with better planning and an honest conversation about the numbers.” DiNapoli’s auditors found Amsterdam officials …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingComptroller DiNapoli Releases School Audits
… higher than necessary. Johnsburg Central School District – Payroll (Warren County) The district’s new timekeeping system …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsHomeless Housing and Assistance Program – Project Selection and Maintenance
… funding for the establishment of homeless projects in the form of grants, loans, or loan guarantees to acquire, construct, or rehabilitate … Projects eligible for HHAP funding may serve families, single persons, youth, and the elderly, as well as a range of …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenanceComptroller DiNapoli Releases State Audits
… Uncollected Penalties (2015-F-8) An initial report issued in July 2013 found that outstanding penalties routinely had … and there was a lack of communication and information flow in the department. In a follow-up, auditors found department officials have made …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0CUNY Bulletin No. CU-478
… to the taxation of imputed income for a non-employee same-sex spouse’s health coverage and of the potential tax impact … State. Affected Employees Employees who covered their same-sex spouse in the New York State Health Insurance Plan … State no longer considers the value of a non-employee same-sex spouse's health coverage to be taxable as imputed income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-478-changes-taxation-imputed-incomeState Agencies Bulletin No. 873
… Withholding Rates and Allowance Amounts Social Security/Medicare Taxes Federal Earned Income Tax Credits Qualified … has increased to $3,650 for 2009. Social Security and Medicare Taxes The Social Security wage base limit for 2009 … There is no limit on the amount of wages subject to Medicare tax. The Social Security tax rate of 6.2% and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/873-summary-tax-related-changes-2009Industrial Development Agency Board Governance (2017-MS-1)
… whose purpose is to promote, develop, encourage and assist in the acquiring, constructing, reconstructing, improving, … responsible for the IDA’s general management and control. In June 2016, new legislation became effective to increase … whether project owners are meeting the goals included in their agreements, such as job creation and retention …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Comptroller DiNapoli Releases Municipal Audits
… District and the Middletown-Hardenburgh Fire District . “In today’s fiscal climate, budget transparency and … years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … at a high percentage of the ensuing year’s budget. In addition, the board has not adopted long-term financial …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… be protected by school districts,” said DiNapoli. “Each of the districts identified in this audit should take the simple and immediate steps necessary to improve their … over personal, private and sensitive information. In the meantime, I have directed my audit division to expand the …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesState Comptroller DiNapoli Releases Audits
… Cost Manual (2016-S-3) For the fiscal year ended June 30, 2014, auditors identified $350,246 in ineligible costs … risk that unauthorized persons could access these systems. This is largely because SED has not taken measures such as … financial data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsOpinion 89-30
… citizens organization under contract) GENERAL MUNICIPAL LAW, §95-a: As consideration under a contract with a private … annually, after advertising for competitive bids. Town Law, §64(2-a) authorizes a town to purchase personal property … Opns St Comp No. 66-749, unreported; cf. General Municipal Law, §352[4], authorizing the sale of aviation petroleum …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 89-63
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … authority is exempt from the payment of court fees when it is a litigant in Supreme Court, a County Court, the Civil … and (b) any fees to any subdivision thereof, except where it is provided by or pursuant to law that such officer or …
https://www.osc.ny.gov/legal-opinions/opinion-89-63State Agencies Bulletin No. 492
… agencies in the procedures for recalculating affected salaries. Affected Dates Beginning Pay Period 8 Lag for … unit was changed. Agency staff should review the salaries of these employees to determine if adjustments are … agencies in the procedures for recalculating affected salaries …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/492-recalculation-salaries-employees-who-have-moved-between-bargaining-unitsOpinion 89-58
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … town districts authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to … January 4, 1990 Diana Centrella Prevete, Esq., Acting Town Attorney Town of North Hempstead … Whether a town pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-89-58State Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of … interest and in the most prudent and economical manner. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… resources of each office. Attorney General Schneiderman thanks the staff at Comptroller DiNapoli’s Office for their …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicOpinion 97-4
… For purposes of this opinion, we assume that the spouse is not a volunteer or exempt volunteer firefighter. Insurance … Therefore, when an exempt firemen's benevolent association is governed by a special act of the State Legislature and is authorized to receive direct payment of foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Internal Control System Components
… in New York State Government (Standards). The Standards form the minimum expectations for internal control in State …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-components