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Opinion 98-5
… 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest in a … payment is made to the coroner as a sole proprietor of a funeral business. A coroner also would be deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 94-15
… are subject to General Municipal Law, §11 (1967 Opns St Comp No. 67-217, unreported). However, since section 11 … pertaining to the investment of trust funds (see 1986 Opns St Comp No. 86-49, p 80; 1981 Opns St Comp No. 81-393, p 431; Education Law, §3701). Section …
https://www.osc.ny.gov/legal-opinions/opinion-94-15X.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… System (SFS) are typically processed using regular vendor IDs. To make payments to entities and individuals with … relationship with New York State, agencies create regular vendor IDs in the SFS Vendor File using the Vendor Add Function. The Office of the … Business Units must use single payment vendor IDs to process specific payments or refunds through …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsComptroller DiNapoli Releases State Audits
… selected for review were appropriate. For a track coach, however, officials did not enforce Office of State … balances to be returned on a timely basis. The track coach routinely overestimated the amount of advance funds … he had over $87,000 in outstanding advances. Also, the coach consistently returned unused advance funds more than …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsAnnual Statement
… Statements annually based on your delivery preference: Mail: We mail printed Statements by the end of February. … Online profile is current. (Return to Top) Update Your Contact Information to Make Sure You Receive Your Statement … of your retirement benefits to the IRS, we provide a 1099-R tax form annually for filing your taxes. If you haven’t …
https://www.osc.ny.gov/retirement/retirees/annual-statementX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… Veterans, Gold Star Parent, Master Teacher, receivers of loan forgiveness monies, receivers of settlements or awards) … (e.g., Refund, Debt Service, Cash Advance, Payroll, Land Claims) Yes Vendors already in the vendor file in April … government program associated with the certification. (See chart below for current certifications.) Current …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationUpstate Transportation Authorities Suffer Revenue Plunge
… authorities by disrupting operations, decreasing ridership, and severely reducing revenues; however, these … that federal aid helped them weather pandemic deficits. If ridership continues to languish and does not return to … travel, and CDTA administers bicycle and scooter rentals. Ridership totaled more than 65 million across all four …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeDiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… York City and Buffalo Comptrollers are working together on an audit initiative to help correct problems like those … the state (20 certified and 19 uncertified), including 26 in New York City. Officials and shelter operators were … One family shelter had only 29 of 32 approved full-time equivalent staff; two single adult shelters had …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… physical injury, for example: At IS 27 in Staten Island, a student pushed another male student over a desk knocking him to the floor with the desk landing on top of him; At PS 83 in Manhattan, a student punched another student in the face and threw him …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsOther Bulletin No. 58
… Purpose The purpose of this bulletin is to provide the State University … in Bargaining Unit 96 in the SCF with an increment code of 1976-2016 who meet the eligibility criteria are affected. … residents and 0.50% for Yonkers non-residents. Special Wage Payments for Individuals Who Filed for Retirement Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-58-april-2021-state-university-construction-fund-scfOther Bulletin No. 57
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-57-april-2020-state-university-construction-fund-scfComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … do not include sufficient information such as abstract numbers, abstract dates or the numbers and dollar amounts of … taxes for 2012 and 2013 as an opening balance in the check register instead of as a revenue. Town of Champion – …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… District and the Wappingers Central School District . “In an era of limited resources and increased accountability, … identify anomalies regarding quantities dispensed, fueling times and the odometer readings entered by employees. As a result, the district cannot properly account for how much fuel is pumped into specific vehicles and by whom. …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsAkron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
… the Federal Department of Homeland Security, Office of Inspector General, and the United States Attorney's Office … Attorney James P. Kennedy and Acting Homeland Security Inspector General Jennifer L. Costello for their continued … "The Department of Homeland Security (DHS), Office of Inspector General (OIG), is pleased by the assistance of the …
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expensesAudit Recommends Improvements to NFTA Capital Planning
… Frontier Transportation Authority’s (NFTA) assets are not in a state of good repair and it is unclear how the authority prioritizes capital improvements, according to an audit released today by New York State Comptroller … Frontier Transportation Authoritys NFTA assets are not in a state of good repair and it is unclear how the authority …
https://www.osc.ny.gov/press/releases/2016/04/audit-recommends-improvements-nfta-capital-planningOpinion 89-55
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- … which presently awards all promotions within the town police department may delegate that authority to the chief of …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Opinion 89-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … FINES AND PENALTIES -- Distribution of (fines imposed by a court of record) JUDICIARY LAW, §§791, 796; PENAL LAW, … 190.60 of the Penal Law for Scheme to Defraud in the Second Degree would properly be deposited into the State's …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Opinion 88-72
… in the opinion. SEWER DISTRICTS -- Establishment (of town district within county district) COUNTY LAW, §250; TOWN LAW, §§190, 209: The establishment of a county sewer district would not necessarily preclude the subsequent … Concerning the formation of a town sewer district within the boundaries of an existing county sewer …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Opinion 97-23
… This opinion represents the views of the Office of the State Comptroller at the time it was … corps and fire company) GENERAL CITY LAW, §16-a; NOT-FOR-PROFIT CORPORATION LAW, §1402; PUBLIC HEALTH LAW, §3002; … is no statutory prohibition on an individual becoming a member of a fire company and a member of a volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Opinion 94-33
… approved as an active member of a fire department or fire company by the authorities in control of the department or company and who is "faithfully and actually performing … that the service award statute is silent with respect to what arrangements, if any, must be made for those members of …
https://www.osc.ny.gov/legal-opinions/opinion-94-33