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Opinion 2001-12
… There are two alternatives for conferring the benefits of section 18 of the Public Officers Law on employees of a … any civil action or proceeding arising out of any alleged act or omission which occurred or allegedly occurred while … this regard (see, e.g., Memorandum of the Division of the Budget on S. 573-C of 1984, dated July 20, 1984, citing Opn …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12DiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… York City’s finances have remained resilient so far during the COVID-19 pandemic, largely as a result of tax revenue from the financial services sector, but the city will face some dire choices in 2021 if the federal … York Citys finances have remained resilient so far during the COVID19 pandemic largely as a result of tax revenue from …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefDiNapoli: Wall Street Bonuses Edge Up in 2014
… year the industry has added jobs since 2011. "The cost of legal settlements related to the 2008 financial crisis continues to be a drag on Wall Street profits, but the … to regulatory changes," DiNapoli said. "The resumption of job growth in the securities industry bodes well for the …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014Controls and Management of the Unemployment Insurance System
… benefit programs, like Pandemic Unemployment Assistance (PUA) which had less stringent requirements than traditional … payments and fraud for the pandemic UI programs (e.g., PUA and Mixed Earner Unemployment Compensation). Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemXI.12.B Contract Assignments – XI. Procurement and Contract Management
… OVERVIEW This section outlines the procedures to be followed by a State agency to execute the transfer of the rights, obligations, and liabilities under a contract to an individual or organization (“Transferee”) other than … This section outlines the procedures to be followed by a State agency to execute the transfer of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… conflicts related to vendors hired in relation to estates administered by the county; and possible theft of … Develop policies and procedures over the administration of estates. This should include recordkeeping and reporting … disclosure of conflicts, and vendor procurement for the estates; Ensure an estate file with sufficient supporting …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickState Comptroller DiNapoli Releases School Audits
… Approval (Westchester County) Since school officials did not procure goods and services in accordance with the … a sample of 21 totaling $763,413 required by school policy to be competitively purchased. Credit card charges were not … at select areas, which students, staff and the public may have access to and could consume water from, were not sampled …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… broadband needed to function, let alone flourish, in the 21st century. Availability is not the same as access and it …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandSlingerlands Fire District – Professional Services (2014M-250)
… and require written proposals, quotations or price comparisons, depending on the value of the contract, when …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Town of Freetown - Records and Reports (2018M-213)
… reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … purchasing agent approved 12 purchase orders (6 percent) for purchases totaling $61,109 after the goods and services … were ordered. The claims auditor approved the claims for these 12 purchases with supporting documentation that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mYates County – County Clerk Cash Receipts (2015M-223)
… record some cash receipts in the accounting system under a generic user name. Key Recommendations Establish policies and procedures … signs into the accounting system using a unique user name. …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… examine the City’s procedures for collecting and enforcing building violation fees and fines for the period January 1, … Findings The City did not resolve more than 80 percent of building violations issued during the audit period. The Law Department did not pursue collection for all unpaid building violation fines. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Massapequa Water District (2014M-100)
… determine if the Board appropriately provided individual life insurance policies to District employees for the period … Key Finding The District currently holds seven individual life insurance policies for its four administrators and 14 …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Introduction – Information Technology Contingency Planning
… Information technology (IT) has become an integral part of most local governments’ and school … communication, and accounting and reporting. The impact of an unplanned IT disruption involving the corruption or loss … hardware failure, for example, could significantly curtail an organization’s operations. Proactively anticipating and …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionPoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… Determine whether the Board provided adequate oversight of extra-classroom activity (ECA) finances and properly … Determine whether the Board provided adequate oversight of extraclassroom activity ECA finances …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… did not properly audit claims. Key Recommendations Adhere to the procurement policy. Revise the procurement policy to include a competitive process for obtaining professional … findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Lakeland Central School District - Reserves Management (2019M-113)
… reserve balance could fund approximately eight years of claims. The Business Official’s report of reserves did not comply with some requirements of the Board’s policy. Key Recommendations The Board should: …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113State Agencies Bulletin No. 275
… Purpose To advise agencies of a decrease in New York City resident taxes and a decrease in the New York City supplemental tax rate. Affected Employees State employees who live in the five boroughs of New York City are eligible for the … To advise agencies of a decrease in New York City resident taxes and a decrease in the New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/275-changes-new-york-city-resident-withholding-tables-and-new-york-city