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Opinion 92-45
… of fee for ambulance service) GENERAL MUNICIPAL LAW, §209-b(4): A fee may not be imposed for the services of … rescue and first aid squad of a fire district fire department. You ask whether the emergency rescue and first … . General Municipal Law, §122-b[2] authorizing any county, city, town or village to provide an emergency medical …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Selected Financial Management Practices
… 2014. Background The Hudson River Park Trust (Trust) is a public benefit corporation authorized under the Hudson River …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesComptroller DiNapoli Releases Municipal Audits
… state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsCompliance With Executive Order 95 (Open Data)
… valuable information on subjects such as health, business, public safety, parks and recreation, labor, and … an Open Data Website (Open Data) for the collection and public dissemination of publishable State data maintained by … make such data freely available in accessible formats for public use. As of January 2020, there were over 4,600 data …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-dataSelected Aspects of Discretionary Spending
… to Authority officials, the Authority is committed to public service and strives to be a model of what taxpayers … Authority spending that was discretionary in nature. Each public authority should have formal policies and procedures …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases State Audits
… addition, the department was not doing enough to identify and follow up on properties with billboards. In a follow-up … Corporation (WCHCC): Contract Participation of Minority-and Women-Owned Business Enterprises (MWBE) (2015-S-78) For the 2014-15 and 2015-16 fiscal years, WCHCC set MWBE utilization goals of …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… reserve transfers that did not happen totaling $430,000. Ridge Fire District – Board Oversight of Treasurer’s Fiscal …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0Career and Technical Education
… Objective To determine if the New York City (NYC or City) Department of Education (DOE) is aligning Career … to prepare them for future careers in occupational fields. During the 2017-18 school year, DOE offered 278 CTE …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationOversight of Construction Management Contracts
… and Historic Preservation (Parks) is responsible for operating and maintaining the State park, recreation, and … This system includes 180 State parks with opportunities for hiking, camping, swimming, golfing, and snowmobiling as … with private firms that total approximately $27.9 million for 58 projects. Key Findings Parks has generally established …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsTechnology Transfer Program and Royalty Payments (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Technology Transfer Program and … had taken the appropriate steps to protect SUNY’s interest in the transfer of technology and royalties received for IP … Foundation had taken steps to protect SUNY’s interest in the transfer of technology and royalties for projects …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/technology-transfer-program-and-royalty-payments-followRailroad Bridge Inspection Program
… (Department) properly oversees railroads operating in the State to ensure they meet the bridge inspection … provides oversight of the inspection of railroad bridges in an effort to ensure public safety and decrease the risk of … For example, the bridge management plans on hand are an average age of 10 years old and some may no longer be …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programAccounts Payable Advisory No. 1
… TCard, and NET-Card Payments to JPMorgan Chase Bank, N.A. Filling the Invoice Number Field on the Voucher: In … reminder, the JPMorgan Chase Bank, N.A. invoice should be paid in full. Agencies may continue reconciling credit card …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/1-complex-entity-jpmorgan-chase-bank-naComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Financial Settlements and Federal Aid Boosted State Revenue to $149 Billion in 2014-15
… (including costs associated with Superstorm Sandy), public welfare and education. Total state spending reached …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-financial-settlements-and-federal-aid-boosted-state-revenue-149-billion-2014-15Selected Wage Investigation Procedures (Follow-Up)
… amounts assessed in an effort to compensate workers for the delay in receiving wages owed and which may serve as … critical in promoting compliance and in recovering amounts for aggrieved workers. DOL reported collecting $21 million, … and recovered wages. During that audit, we found that, for 69 of the 150 cases in our sample (46%), investigators …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followOversight of Mental Health Education in Schools (Follow-Up)
… with the general management and supervision of the State’s school districts and the education of approximately 2.5 million public school students statewide. To help confront the mental health …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-followComptroller DiNapoli Releases Municipal Audits
… and the Sir William Johnson Volunteer Fire Company . “In today’s fiscal climate, budget transparency and … – PILOT Program (2014M-291) Seven of the eight payment in lieu of taxes (PILOT) agreements that were active during … who is independent of the financial recordkeeping. In addition, the board has not developed written policies and …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsTaxes – 2022 Financial Condition Report
… percent of all property taxes in New York are collected by school districts. … In SFY 202122 reported New York State tax …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesOpinion 95-3
… SALES TAX -- Distribution (calculation of amount set aside for county or educational purposes when cities and county … levy the same tax); (allocation of amount not set aside for county or educational purposes when cities and county … Law, §1262(d). The amount of county sales tax set aside for county or educational purposes must be determined from …
https://www.osc.ny.gov/legal-opinions/opinion-95-3