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State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … banking, general fund balance and cash receipts policies. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Announces Municipal Audits
… municipal audits have been issued. Procurement of Electricity and Natural Gas through Aggregators (2018MS-5) … procurement options or make comparisons to benchmark rates to ensure they received the lowest prices for electricity and natural gas. Five of seven entities …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… material discrepancies. Town of Tyre – Long-Term Planning (Seneca County) The board did not develop or adopt …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1CUNY Bulletin No. CU-703
… arrears. Affected Employees CUNY employees enrolled in NYCTRS, Plan Type 7S, who owe NYCTRS arrears are affected. Background In October of 2020, NYCTRS submitted a request to both OSC … Arrears Before Tax) and 647 (NYT Prior Service After Tax) in PayServ. Agency Actions Agencies will receive notification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-yorkComptroller DiNapoli Releases School Audits
… technology (IT) security awareness training to employees. In addition, officials did not restrict user permissions to … which had not yet been approved by district voters. In addition, district officials overestimated appropriations … not perform fuel reconciliations. Auditors found $8,034 in unaccounted-for fuel. In addition, officials did not …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsGreenburgh Paramedic Supervisor Accused of Forging Certifications, Keeping Student Fees
… District Attorney Susan Cacace announced today that Jared Rosenberg, Greenburgh's paramedic supervisor, was charged … cards and unlawful retention of certification fees. Rosenberg, 51, of Dobbs Ferry, was arraigned before Judge Lia … was adjourned to June 5. Comptroller DiNapoli said: "Jared Rosenberg allegedly scammed people seeking national CPR and …
https://www.osc.ny.gov/press/releases/2026/05/greenburgh-paramedic-supervisor-accused-forging-certifications-keeping-student-feesDiNapoli: NYC Executive Budget Currently Balanced, But Risks Threaten Long-Term Fiscal Stability
… New York City’s $124.7 billion fiscal year (FY) 2027 Executive Budget, released in May, continued the city’s … expand its broad economic base.” The city closed its FY 2027 budget gap without major new taxes but relied heavily on … tax increase, estimated to generate $3.7 billion in FY 2027, left a significant shortfall in the budget. The city …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-nyc-executive-budget-currently-balanced-risks-threaten-long-term-fiscal-stabilityDiNapoli: Technology Changing How Local Governments Serve Residents
… “Smart Solutions Across the State: Advanced Technology in Local Governments,” at a press conference in the City of Schenectady with Mayor Gary R. McCarthy, … provide greater internet access. The initiatives underway in Schenectady are a model for others to follow, and I …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 90-22
… or statutory amendments that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Public Water … by the Public Service Commission. If the municipality in its discretion decides to invest these moneys, the … fee. Opn Nos. 81-27 and 79-754 are superseded. We are in receipt of your letter asking whether 1976 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 92-20
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (for concerts held on … the giving of exhibitions, performances or entertainments in any place within the town" (Town Law, §136[3]; see also … submission of written applications. A license fee imposed in the exercise of police powers may only be such amount as …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… aid squad) GENERAL MUNICIPAL LAW, §209-b(4); MUNICIPAL HOME RULE LAW, §10(1)(i), (ii)(a)(9- a): A village is … in General Municipal Law, §209-b(4) pursuant to its home rule powers. You ask whether a village board may impose … may supersede section 209-b(4) by local law. Municipal Home Rule Law, §10(1) authorizes local governments to adopt …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Comptroller DiNapoli Releases Audits
… that despite the scarcity of affordable housing, vacant apartments were generally not filled within the 120-day time frame, with 1,286 apartments taking, on average, 222 days to fill, including … vacant for a year or longer. Protracted delays in filling apartments cost the developments about $9.1 million in …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… funding and communication efforts on improvements in these key areas. If the authority can assure safe and … its projection of reaching 80% of pre-pandemic ridership in 2026. According to the MTA’s fall 2022 rider survey , 41% … increased as incidents of crime have outpaced the growth in ridership. In 2022, there were 2,334 major felonies, but …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backOpinion 2000-4
… Pay (installment payments) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, §113, 470: A school … the award would be made to employees who terminated their services for reasons other than retirement and because it … of tenure . . . [representing] deferred compensation for services rendered, as opposed to the continuing open-ended …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Opinion 88-16
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY SHERIFF -- Enforcement of Judgment … principal and interest collected. Poundage is collected in addition to principal and interest, and should be withheld … the CPLR provide respectively for a payment of interest, in certain cases, from the time a debt arose until the time …
https://www.osc.ny.gov/legal-opinions/opinion-88-16XI.18.J Gender-Based Violence and the Workplace – XI. Procurement and Contract Management
… Under New York State Finance Law § 139-m, all bidders submitting a bid for a New York State contract must establish a policy addressing …
https://www.osc.ny.gov/state-agencies/chapter-xi/xi18j-gender-based-violence-and-workplaceX.7 Overview – X. Guide to Vendor/Customer Management
… or one of its Business Units. Business Units use Customers in the Statewide Financial System to bill, collect … revenue contracts. Information about customers is stored in the New York State Customer File, which consists of … The use of Customers is required for revenue contracts in the SFS, for Interagency billing and payment processing, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewIX.12.A Key Provisions – IX. Federal Grants
… disbursements to states; States must draw federal funds in amounts necessary to fund only “actual immediate cash … annual expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold … upcoming state fiscal year (SFY); certain state funding in support of covered federal programs may also be subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsV.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… of a Project Type. Statewide Project Types are available for use when a Project is entered on a transaction. Each … Type of the associated Project. Refer to SFS Secure for more information including the COA Handbook which … under the Activity topic. See XIX.2.C and XIX.2.C.1 for more detailed information on selecting To request an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projectsAccounts Payable Advisory No. 25
… (confidential information) should never be entered in any field in SFS that has not been designed to hold confidential … Business Units should not enter confidential information in the invoice number, invoice description, and comments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-information