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Opinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22DiNapoli: Better Oversight Needed at Homeless Shelters
… in poor condition in prior audits by the Comptroller. At both certified and uncertified shelters, as well as hotels … not being completed on a timely basis or, in some cases, at all. Auditors identified discrepancies between the list of … cooperation that led to delays in receiving information, scheduling meetings and performing shelter site visits. …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersPeconic Bay Community Preservation Fund (2023-MR-1)
… Objective Determine whether officials from the Towns of East Hampton , Riverhead , Shelter Island , Southampton , … CPF purposes and properly allocated. However, Town of Riverhead officials did not always record dates … were received or deposit payments in a timely manner. Town of Riverhead officials did not: Record dates CPF collections …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1DiNapoli Statement on NYC's 2025 Budget Modification
… Thomas P. DiNapoli issued the following statement today regarding New York City's 2025 budget modification. … Thomas P DiNapoli issued the following statement today regarding New York Citys 2025 budget modification …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… and participation of local health departments with DHSES site visits and calls would benefit monitoring of water … it has invited local health departments to participate in site visits and calls regarding its recommendations to water …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… Purpose To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2015 … claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Opinion 92-36
… in order to finance the implementation of an enhanced 911 emergency telephone system in an area encompassing less … et seq .) authorizes a county to institute an enhanced 911 (E911) system pilot project to be installed only within … municipal fathers have spent the money to upgrade their 911 service area should pay the surcharge". County Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-36State Comptroller DiNapoli Releases Municipal Audits
… 2, 2020. Without accurate financial records, the common council did not have accurate financial information to … does not know the city’s current financial condition. The council also did not adequately plan and monitor emergency medical services' financial …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0III.6 SFS Reporting – III. Statewide Financial System (SFS)
… determine if a report should be scheduled within a batch. Near real-time reports generally provide financial … greater delay between when a transaction occurred and when it would be reflected in a report. Since the information is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingCortland County - Financial Management and Reporting (2019M-162)
… Audit Objective Determine whether the Legislature ensured County officials had accurate and complete financial … Findings The Legislature failed to adequately oversee the County’s finances. The Legislature: Failed to address … or annual financial reports during our audit period. County officials: Filed the 2017 annual financial report …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162State Agencies Bulletin No. 288
… through the deduction codes using the outside scroll bar. -If a record with the same Federated Fund (SEFA) … code already exists , click on the top of the inner scroll bar, insert a row and continue with step 6. -If there is not … Fund (SEFA) deduction code, click on the outer scroll bar, insert a row and continue with step 5. Deduction Code - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/288-2002-sefa-campaignOpinion 91-41
… REFERENDUM -- Tax Limitation (authority by petition to compel referendum) TOWN LAW, §81: Town electors may not, by petition, compel the town board to hold a referendum on a proposition to impose a limit on the amount by which real property taxes … Whether pursuant to Town Law 81 town electors may by petition compel the town …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Opinion 95-15
… discussed in the opinion. LIBRARIES -- Taxes (authority of school district to charge public library with proportionate … AND ASSESSMENTS -- Refunds and Chargebacks (authority of school district to charge public library with proportionate share of tax refund) SCHOOL DISTRICTS -- Library appropriation (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-95-15State Comptroller DiNapoli Releases Municipal & School Audits
… be located. The missing assets included laptops, digital cameras, computer monitors and televisions. Auditors found 38 …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Operational Training and Medical Assessments of Train Crews
… are medically fit and periodically monitored for continued medical fitness. The audit covered from January 1, 2013 to … new to these positions are also required to pass a medical assessment at a Transit Medical Assessment Center. Medical assessments are required …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0Town of Allen – Town Clerk Collections (2024M-120)
… that, if implemented, will improve the Clerk’s collection practices. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Opinion 88-14
… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- Trust and Agency Funds (transfer of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14State Comptroller DiNapoli Releases Municipal Audits
… (Albany County) Auditors found software installed on Albany Water Board computers and mobile devices is not … downloading applications from application stores. Town of Greenwich – Purchasing (Washington County) Town officials … not seek competition when purchasing goods and services. Of 50 purchases reviewed totaling $154,386 that required …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsOpinion 97-8
… CITIES -- Powers and Duties (requirement that claims be certified) CLAIMS -- Certification of (necessity for in city) … State statute to accept only vouchers which have been certified. You ask whether a city is required by State law to accept only vouchers which have been certified by the claimant. There is no State statute …
https://www.osc.ny.gov/legal-opinions/opinion-97-8SUNY Bulletin No. SU-167
… Purpose To notify SUNY agencies of the modified eligibility for Deduction Code 380, AFLAC Voluntary Supplemental … OSC will automatically process deduction transactions for this deduction. The vendor will submit all transactions for enrollments, cancellations, and/or changes. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-167-change-eligibility-aflac-voluntary-supplemental-insurance