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Opinion 92-19
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Subdivisions … (authority of town to regulate traffic on private roads in residential subdivision) PARKING AND TRAFFIC REGULATIONS … -- Private Roads (authority of town to regulate traffic in residential subdivision) STREETS AND HIGHWAYS -- Private …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 96-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by section 5225 of …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 96-16
… with the purchaser, provide that payment of the purchase price, in whole or in part, be made by having the principal …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 94-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Copiague Fire District– Mechanic Shop Operations (2021M-93)
… vehicles during normal business hours; he earned overtime on some of these days. Over a 34-month period, the senior mechanic was paid $40,971 in overtime. The Board also provided the senior mechanic with a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… and/or the District’s purchasing policy and procedures for 65 percent of the purchases we reviewed totaling … included sales tax or late fees. The Board did not ask for and was not provided with monthly warrants (a list of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The board did not establish adequate controls to ensure that financial activity is properly recorded and … In addition, the board does not require the treasurer to perform monthly bank reconciliations to ensure an accurate …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsXII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… through the Statewide Financial System. The following is a list of voucher fields OSC will change on behalf of an agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscInformation Technology Contingency Planning – Information Technology Contingency Planning
… The goal of IT contingency planning is to enable a computer system …
https://www.osc.ny.gov/local-government/publications/it-contingency-planningNYS Comptroller DiNapoli on Amazon's Racial Diversity, Equity and Inclusion Practices
… State Common Retirement Fund is the third largest public pension fund in the United States with estimated assets of …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-amazons-racial-diversity-equity-and-inclusion-practicesMastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… the period July 1, 2011, to March 31, 2013. Background The Library is located in the Town of Brookhaven in Suffolk County. The Library was founded in 1974 and provides services to several … a schedule of claims to present to the Board, which then audits the claims before signing the checks. The claims …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Former Lake George Watershed Coalition Director Sentenced to 8-24 Years for Stealing Nearly $250,000 in State Grant Funds
… Coalition, was sentenced today in Warren County court to 8-24 years in prison after a jury convicted him of 6 … including grand larceny in the second degree, scheme to defraud in the first degree and four counts of offering a false instrument for filing in the first degree, related to his diversion of federal and state grant funds meant to …
https://www.osc.ny.gov/press/releases/2020/09/former-lake-george-watershed-coalition-director-sentenced-8-24-years-stealing-nearly-250000-stateDiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… spending is projected to increase at an average annual rate of 4.6 percent between Fiscal Years 2013 and 2018, …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsState Agencies Bulletin No. 271
… processing of a retroactive action that didn't result in a money change (e.g. retroactive position change with a reason …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationDual Employment
… percent) violated time and attendance rules, resulting in payroll payments for time not worked. Each case showed a … Authority/Metro-North Railroad: Forensic Audit of Select Payroll and Overtime Practices and Related Transactions …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1Dual Employment
… these staff violated time and attendance rules, resulting in payroll payments for time potentially not worked. Several … controls, sometimes with management's knowledge. In most cases, due to poor supervision and record-keeping … Key Recommendations Work with the other agencies involved in these cases to determine whether the dually employed …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… to ensure current employment information provided in project applications is supported by adequate …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringBelfast Central School District – Reserve Funds (2021M-135)
… Did not use the debt reserve, with a balance of $315,000, to fund debt service payments as required. Overfunded two … comprehensive written reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances to determine whether the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Dryden Central School District – Information Technology (2020M-106)
… the Dryden Central School District’s (District) Board of Education (Board) and District officials adequately … IT service providers. In 2018, the District was the victim of a ransomware attack. The Director of Information Technology Services (IT Director) failed to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106New York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… Transportation Authority’s improved revenue forecast and expectations of additional federal aid. “Improvements in … is working towards, this could result in even better news for riders as substantial cuts could be put off until 2024. … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budget