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Opinion 96-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … year of a fire district may be changed only by act of the State Legislature. You ask how a fire district may change its … There is no provision in the Town Law or any other State statute which authorizes a fire district to change its …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Comptroller DiNapoli Releases Municipal Audits
… Fire Department , Barnard Fire District , Orange Lake Fire District , Village of Silver Springs , Southern Cayuga Lake Intermunicipal Water Commission and the Town of … continued this positive trend in the 2015 budget. Orange Lake Fire District – Budgeting Practices (Orange County) The …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Bethlehem Central School District , Franklinville Central … District – Financial Management (Cattaraugus County) As of June 30, 2016, unrestricted fund balance totaled $2.6 million and was 15 percent of 2016-17 budgeted appropriations, exceeding the statutory …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsReal Estate Portfolio (Follow-Up)
… of implementation of the nine recommendations included in our initial report, Real Estate Portfolio ( 2013-S-23 ). … may rent, lease or grant easements or other rights in any land or property it owns. Such arrangements and … value. Key Finding We found that NYPA made some progress in addressing the problems identified in our prior report. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followExamination of Pitts Management Associates (PMA)
… executing contracts without prior approval from OSC. In December 2013, Downstate replaced contract CM00939 with … RAP that would help Downstate achieve financial stability. In December 2015, PMA reported cumulative savings of $138 … implementation of the cost-saving improvements identified in the RAP. We also found that for select areas, PMA did not …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaState Comptroller DiNapoli Releases Municipal Audits
… , Town of Skaneateles and the City of Tonawanda . "In today's fiscal climate, budget transparency and … Review (Orange County) The significant revenue projections in the proposed budget are reasonable. However, there were errors in the projections for expenditures that should be addressed …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0Collection of Electronic Waste Fees
… surcharges due to the Environmental Protection Fund (Fund) in compliance with the New York State Electronic Equipment … fund programs for the collection and recycling of e-waste in the State. The Act also requires manufacturers that sell … surcharges apply. Manufacturers may choose to participate in a collective e-waste acceptance program with other …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesMedicaid Program – Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2014, eMedNY processed about 164 million claims, resulting in payments to providers of about $25 billion. The claims are …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-medicaid-claims-processing-activity-april-1-2014-through-september-30-2014Opinion 90-38
… §205-a. You ask whether the town highway superintendent is required to remove snow and ice from, and maintain the … commercial buildings dependent upon the highway for access is a continuing one. Therefore, we have concluded that if at any time that requirement is not met, the status of the highway as a seasonal limited …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … of Andover , Town of Caledonia , Village of Lyons Falls , North Shore Public Library and the Town of Westerlo . "In … 2012-13 reached 182 percent of next year's appropriations. North Shore Public Library – Financial Condition (Suffolk …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsArea #12 – Information Technology Contingency Planning – Information Technology Governance
… unplanned service disruptions are inevitable. A disruptive event could include a power outage, software failure caused … and school personnel for the actions they must take in the event of a disruption and could significantly reduce the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningDiNapoli: Former Treasurer Arrested in Tupper Lake Fire Department Theft
… Former Tupper Lake Volunteer Fire Department Treasurer Timothy J. Brown was … Tour, using volunteer department money. I thank the Tupper Lake Police Chief Eric Proulx, Acting Franklin County … us hold Mr. Brown accountable." Brown, 53, of Tupper Lake, was charged with grand larceny in the third degree, a …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-treasurer-arrested-tupper-lake-fire-department-theftDiNapoli: Village Fiscal Stress Declines Again
… Stress Monitoring System has identified nine villages in New York in some level of fiscal stress in 2016. Three villages were designated in "moderate fiscal … Stress Monitoring System has identified nine villages in New York in some level of fiscal stress in 2016 …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againInspecting Highway Bridges and Repairing Defects
… and federal laws. Our audit covered inspections performed of LIRR bridges during the period January 1, 2008 to December … pertains to the failure or potentially imminent failure of critical primary structural components. Red Flag … or future danger, and must be reported to the Department of Transportation (Department) within one week and must be …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsOperational Advisory No. 32
… Subject : Chapter VII.3 Refund of Appropriation/AP Adjustment Vouchers Guidance : The Office of the State Comptroller (OSC) has updated Chapter VII.3 regarding Refund of Appropriation transactions submitted on AP Adjustment …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesCUNY Bulletin No. CU-713
CUNY Bulletin No CU713
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-713-city-university-new-york-cuny-health-benefits-buy-outDiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… said. “Once again, there was significant investor interest in the state’s bonds. The combination of strong market … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bondsEfforts to Collect Delinquent Taxes
… a collection case. Collection actions may include filing a warrant, serving a levy (a legal seizure of property), and … 250 business tax debtors for whom it filed at least one warrant in the prior 12 months. The March 2021 lists for … respectively, for the amount due and owed at the time the warrant was filed. Key Findings For a significant number of …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesOptional Membership – Membership and Enrollment
… Beginning July 27, 1976, ERS membership is optional for: Temporary or provisional positions (under Civil Service Law); Employment of less than 30 hours per week, or less than the standard number of hours … full-time employment as established by the employer for this position; Duration of employment for less than one year, …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipOversight of Passenger Safety (Follow-Up)
… Objective To determine the extent of implementation of the four … including transporting clients from OPWDD-run residences to service providers or medical appointments. Within the New … for overseeing 115 State-run residences. According to OPWDD and information obtained from OGS, as of October …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-follow