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Opinion 90-29
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Restitution … by the designated restitution agency, must be used for the purposes set forth in section 420.10(7) of the … 1, 1984, may be transferred to a county's general fund. For the reasons set forth below, we believe that such money …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Examination of Superstorm Sandy Expenses
… response to the Sandy disaster, DHSES paid $1.17 million for 1,000 portable Pelican LED lights, 1,000 portable … this equipment to additional locations (e.g., firehouses) for other Sandy relief efforts. Key Findings We found DHSES … only the generators. As a result, of the $1.17 million in equipment in our review, DHSES paid approximately $562,000 …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… to review the Town’s operating budgets and disbursements for the period January 1, 2011, to November 15, 2012. Background The Town of Fremont is located in Sullivan County and has approximately 1,400 residents. The … Supervisor. The Town reported expenditures of $244,200 for the general fund, $850,027 for the highway fund and …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Opinion 89-2
… or statutory amendments that bear on the issues discussed in the opinion. HEALTH AND HEALTH SERVICES - Municipal … to the lowest responsible bidder after advertisement for bids where so required by General Municipal Law, §103. … bidding requirements contained in subdivision one for purchases by "municipal hospitals" under arrangements …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Security and Effectiveness of Division of Criminal Justice Services’ Core Systems
… effectively, and available to continue processing in the event of a disaster or mishap that disables normal … State agencies and streamline services. ITS is responsible for providing centralized information technology (IT) … Information Security Office (EISO) is responsible for oversight and coordination of security services. ITS …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsState Comptroller DiNapoli Releases Municipal & School Audits
… rates were applied consistently, and meters were accounted for. In addition, the water clerk inaccurately re-levied all 25 … or delivered with water used and could not account for water totaling $300,000. Lastly, to meet minimum purchase …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1City of Saratoga Springs – Financial Condition (2012M-201)
… condition of the City’s general, water and sewer funds for the period January 1, 2008, to December 31, 2011. Background The City of Saratoga Springs is located in Saratoga County and has a population of approximately … consisting of five members, has overall responsibility for the City’s operations. The City’s annual budget for the …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Comptroller DiNapoli Releases Municipal Audits
… Town of Deerpark , City of Newburgh and Rockland County . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … In addition, the board did not have adequate procedures for auditing claims. Consequently, the board did not audit …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… 163 of the State Finance Law (SFL) requires that contracts for services and commodities be awarded on the basis of … 8 of the Public Buildings Law provides that all contracts for amounts in excess of five thousand dollars for the work of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityState Agencies Bulletin No. 2249
… employees are members of NYSCOPBA, Inc. and are currently in, or were previously in, Bargaining Units (BU) 01 and 21 at … since April 1, 2023, with union dues withheld (Code 291 for BU 01 and Code 491 for BU 21). Background: NYSCOPBA membership dues for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationVestal Central School District – Fund Balances (2017M-91)
… to examine the District’s financial management practices for the period July 1, 2015 through March 31, 2017. … Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and … nine-member Board of Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $76.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91State Agencies Bulletin No. 1364
… a prior year refund of Social Security and Medicare taxes for any reason, including Workers’ Compensation related refunds. There are now individual AC3206 forms for NYS and CUNY (links below). Affected Employees All NYS … the IRS. Agencies must also record receipt of the form in the payroll system by the established due date. Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxOpinion 2000-4
… or statutory amendments that bear on the issues discussed in the opinion. COLLECTIVE BARGAINING AGREEMENTS -- … receive post-separation cash payments of $400 per month for 120 months. You ask, in light of the provisions of … between public employers and public employees is provided for by article 14 of the Civil Service Law (§200 et seq .). …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4DiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… DiNapoli . The audit found DOB needs to be more aggressive in its oversight, inspections and use of enforcement powers … given required safety training. DOB had issued summonses for unsafe conditions that appeared to mirror what auditors … that it can issue based on the severity of the hazard. For example, the most serious — Class 1 Office of …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyState Agencies Bulletin No. 1474
… 02, 03, 04 and 47 DRP reductions is less than zero (0) in one or more record number Background As Part of the New … Criteria Employees whose sum of gross earnings YTD for calendar year 2011 and greater for the following earnings codes is less than zero (0) in any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1474-repayment-civil-service-employees-association-csea-administrationDiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… will need to make hard choices to ensure budget balance in the current fiscal year and to close next year’s budget … Benefits Trust. The city also reduced the general reserve for FY 2021 from $1 billion to $100 million, the statutory minimum for the start of the fiscal year. Despite a balanced budget …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesOpinion 90-18
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Requiring … to the lowest responsible bidder after advertising for bids where so required by General Municipal Law, §103. … provides, with certain exceptions, that: ... all contracts for public work involving an expenditure of more than seven …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Howard Public Library – Board Oversight (2026M-3)
… the Audit Area A library board is responsible for the general management and control of the financial … library’s financial activities were adequately accounted for, recorded and reported. Therefore, the Library had an … were not adequately segregated. This results in an increased risk of theft, waste and abuse of the …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3Town of Deerpark – Budget Review (B6-13-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18New York State Comptroller DiNapoli Statement on MTA Finances
… today: “The MTA’s July Financial Plan projects the budget for all five years of the plan period will be balanced on a … state has stabilized the MTA's revenue picture, allowing for budget balance even amid weakness in real estate transaction taxes, a concern my office raised …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-finances