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Opinion 91-12
… Law, §204-a belong to the fire company to be used for the lawful purposes of the fire company. You ask whether … engage in certain "fund raising activities" (see also, Not-For-Profit Corporation Law, §1402[e][4]). For purposes of section 204-a, the term "fire company" is …
https://www.osc.ny.gov/legal-opinions/opinion-91-12DiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… the jobs lost and surpassing financial plan expectations for state revenues by $5.2 billion through July. New Gov. … it to rainy day fund reserves and using it to pay for critical infrastructure projects. In April, state leaders … of federal aid that virtually eliminated budget gaps for fiscal years 2022 and 2023 and reduced out-year gaps to a …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-financesDiNapoli: Local Government Debt Levels Off
… DiNapoli said. “Too much debt can make it difficult for a community to adjust if a recession hits or can limit … 40 percent, which amounts to an average of $10,914 in debt for each student. Annual debt service costs for schools are partially reimbursed through state building …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offState Agencies Bulletin No. 2169
… should be accurately and timely completed, and submitted for any personal services which include income earned while … states that an employee must complete a separate Form 8233 for each: Tax year (being sure to specify the tax year in the … These changes are intended to end any treaty benefits for a subsequent calendar year when the current Form 8233 has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyState Agencies Bulletin No. 2287
… contains correct and current bank account information for all NYS employees enrolled in direct deposit. In an … opt in/opt out option. See the Go Paperless Job Aid for more information. Effective Dates: This functionality … deposit. Such employees may, however, submit a request for exemption from the provisions on a form provided by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2287-new-york-state-payroll-online-direct-deposit-functionalityElevator Safety
… New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of more than 1 million … and the Rules of the City of New York. DOB is responsible for enforcing these codes and rules. DOB inspects some … The Metropolitan Transportation Authority is responsible for the inspection and testing of its elevators. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyControls Over Equipment
… correctly in FAM. However, H+H officials could not account for 18 of the remaining 75 items. According to FAM, these 18 … including: 600 infusion pumps, purchased collectively for $1.7 million, were recorded in FAM as one item without … to track the 600 pumps. 5 items, purchased collectively for $296,083, were incorrectly recorded in FAM. Four of the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentFinancial Condition and Outlook
… fourth largest employer in Brooklyn. It reported expenses for the year ended June 30, 2012 totaling $853.2 million. The … averaging nearly $3 million each week. Its operating loss for the six months ended June 30, 2012 was $113.5 million, and its losses for 2012 could exceed $200 million. The Hospital's aggregate …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookHeat and Hot Water Complaints (Follow-Up)
… outside temperature. HPD requires all New York City tenant-occupied dwellings to provide hot water 24 hours a day at a minimum temperature of 120°F. Tenants who … inspection. When an inspection confirms that the building owner is not providing the required HHW, HPD issues a notice …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followOversight of Selected Aspects of Traffic Controls (Follow-Up)
… traffic conditions and detect incidents, TMC staff use video surveillance cameras and media broadcasts. DOT is also … intersections utilizing 160 microwave sensors, 50 traffic video cameras, and 100 E-ZPass readers. The objectives of our … time frame specified in DOT’s Resource Guide – with 34 studies taking more than 1 year to complete. We visited 17 …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… training over a short period of time to prepare them for future careers in occupational fields such as dental … State CTE directors, the high school graduation rate for students who have completed two consecutive CTE courses … by helping to close skills gaps without the need for extensive post-secondary education. For example, half of …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followSUNY Bulletin No. SU-382
… Nonresident alien employees appearing ineligible for participation in a tax treaty Background: Per IRS … should be accurately and timely completed, and submitted for any personal services which include income earned while … states that an employee must complete a separate Form 8233 for each: Tax year (being sure to specify the tax year in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-taxTown of Lee – Financial Management (2025M-63)
… the portion of total fund balance that is not restricted for a particular purpose. Maintaining a reasonable level of … in the Town’s 2025 budget totaled $2.3 million ($1 million for the general fund and $1.3 million for the highway fund). Audit Summary The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Montrose Fire District – Claims Auditing (2025M-53)
… Area The claims audit is often the last line of defense for preventing unauthorized, improper or fraudulent claims … with its written policies, and that each purchase was for a proper fire district purpose. Purchases made using … rental agreement were rendered. A claim totaling $17,812 for an automatic defibrillator (AED) without obtaining quotes …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Town of Guilderland – Information Technology (2025M-61)
… on its IT systems (including its IT assets and network) for Internet access and email, and to maintain various … as financial and personnel records, and evidence files for the police department, that may contain personal, … prohibits employees from using Town-owned computers for personal use. However, within our sample of 14 Town …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61City of Ithaca – Records and Reports (2025M-114)
… the Audit Area The Common Council (Council) is responsible for managing and controlling the City’s financial operations … and reports ensures appropriate information is available for City officials tasked with overseeing the use of public … 2022 and make informed financial decisions was impaired. For example, the Finance Department’s staff did not record …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114CUNY Bulletin No. CU-323
… December 20, 2007 Background Existing Action/Reason codes for the Action of PAY and Additional Pay earn codes were not … and several new Additional Pay earn codes begin with “C” for “CUNY” and are easily accessible in the PayServ drop down … new Action/Reason codes and/or Additional Pay earn codes for transactions effective 12/20/07. No changes will be made …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-323-new-actionreason-codes-and-additional-pay-earn-codes-cunyState Comptroller DiNapoli Releases Municipal & School Audits
… the highway fund. The board adopted budgets that planned for using $228,000 of fund balance to offset projected … the general fund incurred operating surpluses each year for a combined total of $378,991. Therefore, appropriated … used as intended. In addition, unrestricted fund balance for the general and highway funds exceeded the maximum …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… private and sensitive information are at greater risk for unauthorized access, misuse or loss. In addition to … were not needed, which created additional entry points for someone to inappropriately access the network. Two of the … and found that the department employees were paid $194,514 for overtime that was not approved until up to 20 days after …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … any funds added or used over the last five years except for accumulated interest allowed by law. There is no clear plan for the future use of any of the district’s six reserves. …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-audits