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Opinion 2000-1
… Construction Law, §§11-a, 16-a, 18-a; CPLR, 105[b], [d]; Criminal Procedure Law,§1.20[16], [18]; People v Van Der … of City of New York , 182 Misc 654, 45 NYS 2d 230; but see Hunt v Hamilton County , 235 AD2d 758, 652 NYS2d 402 [grand … to provide a defense pursuant to section 18 (see, e.g., Hunt , supra ; Matter of Polak v City of Schenectady , 181 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Dutchess County – Court and Trust Funds (2014M-293)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293State Comptroller DiNapoli Releases Audits
… of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (2021-S-34) The office’s annual budget … 612 homeless shelters totals in the billions of dollars. Funding to shelters is administered through local departments … County Department of Social Services, the Rescue Mission Alliance of Syracuse (Rescue Mission) provided homeless …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… District , Northern Adirondack Central School District and the Schenevus Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsDiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… State Comptroller Thomas P. DiNapoli and Ulster County District Attorney David J. Clegg today announced the indictment of former Ulster County BOCES criminal justice instructor Anthony Sciacca, a retired Westchester County Police Officer. Sciacca allegedly stole over $163,000 …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doubleState Comptroller DiNapoli Releases Municipal Audits
… Structures , City of Sherrill , Walden Fire District #2 and the West Niles Fire Company . "In today's fiscal … The town's accounting records did not include a part-town (PT) general fund. General fund PT revenues and expenditures were not properly allocated. As …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… regulations. Department of Environmental Conservation (DEC): Compliance With Executive Order 95 (Open Data) … The initial audit, issued in May 2021, found that although DEC had taken steps to comply with EO 95, certain … had not been fully addressed. Among other issues, DEC did not identify the total population of state data it …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsIX.2.B Terminology – IX. Federal Grants
… at https://sam.gov/ Automated Standard Application for Payments (ASAP) is an electronic payment and information … the request and delivery of federal funds to coincide with state cash outlays to meet program needs. Federal awarding … to a federal agency that is the last report providing an accounting of how a grant was accounted for by New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyState Agencies Bulletin No. 999
… of the Retirement Incentive Program is 7/1/10-9/28/10. In order to track and monitor the program, OSC has created … to be used by agencies to report retirement transactions in PayServ that fall under the program. For additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesOpinion 91-33
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- County Treasurer's Fee (applicability of fee to interest … on deposit of bail) -- Deposit and Investment of (duty of county treasurer to deposit bail in interest-bearing …
https://www.osc.ny.gov/legal-opinions/opinion-91-33State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … audits of the Chenango Valley Central School District , East Moriches Union Free School District , Eden Central … projections in the proposed budget are reasonable. East Moriches Union Free School District – Budget Review …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… District , Haverstraw-Stony P oint Central School District and the Westmoreland Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsCheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… not accounted for in the correct fund. Certain literacy program revenue was improperly recorded as community … were disproportionately charged to the community education program expenditure account instead of the literacy program, totaling $728,000. Officials did not always properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationOversight of Selected Aspects of Traffic Controls
… initiates reviews referred to as proactive studies where it determines there is a need to evaluate an intersection. … the following: Our review of 78 intersection studies found it took the ICU an average of ten months (41 weeks) to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsState Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority–Long Island Rail Road – Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up) (2023-F-10) In 2013, the Long Island Rail Road (LIRR) awarded a contract to procure new M9 rail cars to …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… with an estimated cost of almost $57 million, and a parts inventory consisting of 9,373 different part … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsYour Record of Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… Some elected or appointed officials participate in a time-keeping system that either … are reflected on the ROA. For example, if you take a 2-week vacation, your ROA should be three months and two weeks … the Office of the State Comptroller upon request. (Rev. 9/19) …
https://www.osc.ny.gov/retirement/members/ea-officials/your-record-activitiesState Comptroller DiNapoli Releases Audits
… cooperative housing to middle-income families. In exchange for low-interest mortgage loans and real property tax … the Division of Housing and Community Renewal (DHCR). From a sample of five developments, auditors found that DHCR was … $175 billion. Auditors found limited assurance that DFS is adequately performing its oversight responsibilities …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… and assess their propriety. United HealthCare Insurance Co. of New York (UHC): Empire Plan Drug Rebate Revenue …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… Program (Program) designed to support small businesses or for-profit independent arts and cultural organizations … systems that supply drinking water to more than 3,300 people to prepare and submit a Water Supply Emergency Plan to … of Temporary and Disability Assistance – Monitoring of Homeless Data (2023-S-38) The Office of Temporary and …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-audits