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Introduction – Travel and Conference Expense Management
… Officers and employees often travel as part of their official duties, whether it is to attend … Some examples of our audit findings in this area include: 1 A lack of travel policies and inadequate travel policies, including a lack of guidance on the types of expenses typically reimbursable and general maximum …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionTown of North Norwich – Budgeting (2015M-54)
… purpose of our audit was to determine if Town officials effectively planned, monitored and controlled the Town’s … purpose of our audit was to determine if Town officials effectively planned monitored and controlled the Towns budget …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Seized Assets Program
… report asset seizures to Division Headquarters. During our site visits, we identified 16 cash seizures totaling $39,967 …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programOpinion 94-10
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … town. Article 12-D of the General Municipal Law (§239-o et seq.) governs the establishment and operation of local … 1980 Opns St Comp No. 80-334, p 98; see Village of Ardsley v Town of Greenburgh, 79 AD2d 628, 433 NYS2d 626 mod 55 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 94-7
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … HOME RULE LAW, §10(1)(i), (ii)(a)(9- a): A village is prohibited by General Municipal Law, §209-b(4) from … contained in General Municipal Law, §209-b(4) pursuant to its home rule powers. You ask whether a village board may …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Comptroller DiNapoli Statement on Earth Day 2015
… the economy. Environmental protections go hand in hand with smart, sustainable business. Finding solutions … Fund, DiNapoli has taken a leading investor role in seeking better corporate environmental practices. He has consistently engaged major corporations in the Fund’s portfolio to change corporate practices to …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015Responsiveness to Noise Complaints Related to New York City Nightlife Establishments
… noise complaints related to nightlife establishments in New York City (NYC). Our audit period was January 1, 2010 … 31, 2015, a total of 713,264 noise complaints were called in to NYC’s 311 system. According to the World Health … NYPD. Key Findings The number of noise complaints called in to NYC’s 311 system has risen significantly in recent …
https://www.osc.ny.gov/state-agencies/audits/2017/06/09/responsiveness-noise-complaints-related-new-york-city-nightlife-establishmentsShort Term Interest Pool (STIP) Increase
… of 2015 – A.7509 (Farrell) / S.5299 (DeFrancisco) – Allows for an increase in the dollar amount the Comptroller is … bank or trust companies. Memo Bill Text Status … Allows for an increase in the dollar amount the Comptroller is …
https://www.osc.ny.gov/legislation/short-term-interest-pool-stip-increaseProperty Tax Freeze Credit
… qualified New York State homeowners for increases in school and municipal taxes on their primary residences.To receive the PTF Credit for tax … must comply with the New York State Property Tax Cap. In addition to complying with the Property Tax Cap, the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditProcessing of Paper Tax Returns
… Purpose To determine whether the deliverables of the contract with New York State … as paper returns. In compliance with State Finance Law regarding preferred source vendors, in 2011 the … from the preferred source. NYSID partnered with a private firm - SourceHOV - to provide equipment and services needed …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsLow-Income Housing Trust Fund Program
… about 4,400 low-income housing units, due to: questionable award decisions; lax monitoring or enforcement of … adhere to its own policies regarding the project award process. During our audit period, the Program awarded … Renewal: Housing Preference for Disabled Veterans (2010-S-42) Housing Affordability in New York State (March …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programState Agencies Bulletin No. 560
… Purpose To review Recall Overtime payment procedures and introduce the new Earn Code ROU to be used to pay Recall Standby Overtime to SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-andOpinion 93-26
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Fees (authority to … charge fees on a per call basis to users of the district's ambulance services (see 1982 Opns St Comp No. 82-26, p 33). …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 2007-2
… in the opinion. ELECTIONS -- Board of Elections (liability for expenses of); (authority to charge back expenses of); … the expenses of election inspectors and the expenses for repair and maintenance of voting machines are required or … 4-138 and 361-a, these sections do not establish a method for such expenses to be apportioned among jurisdictions …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2DiNapoli: Comcast Agrees To Disclose Political Spending
… made with corporate funds. In December, as trustee of the New York State Common Retirement Fund (Fund), DiNapoli … Comcast valued at $383.7 million “In light of the recent Supreme Court decisions governing political contributions, it’s more …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-comcast-agrees-disclose-political-spendingOpinion 89-14
… or school district. We expressed the view in 1982 Opns St Comp No. 82-120, p 149 that since section 986(1) entitles … envelopes with their tax payments (see also 28 Opns St Comp, 1972, p 167). There have been no amendments to … for services provided to taxpayers (see e.g., 1983 Opns St Comp No. 83-220, p 300; 33 Opns St Comp, 1977, p 62; 1974 …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Town of Throop – Procurement (2022M-173)
… report – pdf] Audit Objective Determine whether the Town of Throop (Town) Board (Board) ensured that Town …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173SUNY Bulletin No. SU-357
… Purpose: To inform agencies of the procedures to process nonresident … alien student to the Scholarship Company (SCL). To do so, the agency must use the following process: If the … and the student's country of residence. For countries that do not have a scholarship income tax treaty with the United …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-357-suny-nra-sevis-fee-reimbursementHarborfields Central School District – Information Technology Asset Management (2024M-9)
… are incomplete and assets are not properly accounted for, District officials cannot assure taxpayers that the $3.9 … invested in IT assets has been appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm they were accounted for and determined that: 13 IT assets, including laptops and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetRaquette Lake Union Free School District - Business Office Operations (2023M-151)
… Audit Objective Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) … action. … Determine whether the Raquette Lake Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023m