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Comptroller 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-0Your Record of Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… employees). But, if you don’t, determining the number of days you’ve worked requires a different process. As of January 1, 2016, when you begin a new or subsequent term of office, you are required to complete a three-month record … Requirements of the record of activities ROA for elected and appointed …
https://www.osc.ny.gov/retirement/members/ea-officials/your-record-activitiesComptroller DiNapoli Releases State Audits
… whom were not SPS employees. Department of Motor Vehicles (DMV): Motor Vehicle Financial Security and Safety … for the Two Fiscal Years Ended March 31 (2014-S-42) DMV administers the Motor Vehicle Financial Security Act and … $20.3 million and $18.9 million, respectively, and that DMV is reporting its assessable expenses accurately. However, …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsDiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… also updated the local sales tax sharing interactive map, which shows the percentage of local sales tax revenue … Detailed Sales Collections by County and City Interactive Map of Local Sales Tax Sharing Agreements Local Sales Tax …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterState Comptroller DiNapoli Releases Audits
… is generally meeting its obligations for ensuring that grant funds are appropriately allocated, auditors did … The Port Authority follows an Administrative Instruction (AI) that governs the disposition of real property, but the AI … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)
… Objective To assess the extent of implementation of the nine recommendations included in our initial audit report, New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Report 2020-N-4 ). About the Program …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteNutritional Assistance – Federal Funding and New York
… food benefits to low-income families to supplement their grocery budget and help them afford nutritious food. In …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceOpinion 89-63
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … A municipal housing authority is exempt from the payment of court filing fees. This is in reply to your inquiry asking … is a litigant in Supreme Court, a County Court, the Civil Court of the City of New York or the City Courts outside of …
https://www.osc.ny.gov/legal-opinions/opinion-89-63State Agencies Bulletin No. 492
… Affected Dates Beginning Pay Period 8 Lag for Institution and Pay Period 9 Lag for Administration and continuing until all bargaining units are settled and all General Salary Increases are applied. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/492-recalculation-salaries-employees-who-have-moved-between-bargaining-unitsOpinion 89-58
… authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district) TOWN LAW, §§81, 198, 202, 202-a, 220: A town … 12 or sections 81 or 220 of the Town Law may establish a park district within an existing larger park district and if …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 89-30
… PROPERTY -- Gasoline (authority to provide to private senior citizens organization under contract) GENERAL … contract with a private non-profit organization to provide senior citizens bus transportation, a town may provide … bus. You ask whether a town may contract with a private senior citizens organization to provide gasoline to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 88-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (providing … SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: A county may determine that appropriate refreshments served to … expenditures for such refreshments. You ask whether a county may provide refreshments for trainees participating in …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 89-13
… corporation. By its express terms, subdivision 6 applies only to purchases from the governmental entities listed …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Opinion 97-4
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of … Association of the City of Glen Cove may expend foreign fire insurance tax moneys to provide a death benefit to a …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Internal Control System Components
… January 1, 2013 through December 1, 2015. Background In 1987, the Legislature passed the New York State … control, and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities and provide guidance …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsOpinion 95-1
… may determine to provide city funds to the agency to cover costs of such benefits. You state that an existing city … benefits in the event the agency has insufficient funds to cover the cost. For purposes of this opinion, we assume the … could determine to provide city funds to the agency to cover costs of health care benefits to retirees of the agency …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Opinion 94-31
… or statutory amendments that bear on the issues discussed in the opinion. COLLECTIVE BARGAINING AGREEMENTS -- Vacations (annual cash payment in lieu of) PUBLIC OFFICERS AND EMPLOYEES -- Vacations … et seq.; GENERAL MUNICIPAL LAW, §92: It is permissible to provide in a collective bargaining agreement between a …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Comptroller DiNapoli Releases Municipal Audits
… were not deposited in a timely manner, up to six weeks after receipt. ### For access to state and local government …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… For example, CVS Caremark audits sometimes reviewed only a minimal number of Empire Plan claims and expanded …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programDiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… State Police Superintendent Steven G. James announced that William Storrs, the former chief and treasurer of the … ordered to pay a total of $101,394.50 in restitution. “William Storrs abused the trust of the community he was sworn to serve and protect by stealing over …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-department