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Opinion 89-14
… 986(1) of the Real Property Tax Law which provides, in part, that: Every collecting officer shall deliver or upon …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Comptroller DiNapoli Releases Municipal Audits
… Falls Housing Authority , Town of Groveland , Town of Hammond , Town of Milton and a comprehensive audit of road … and reports before providing them to the board. Town of Hammond – Town Clerk Operations (St. Lawrence County) The …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Huntington Man Charged With Stealing Over $56,000 in State Pension Payments
… of Huntington, for allegedly stealing his mother’s public pension payments following her death in April of 2021. “Mr. … dollars he was not entitled to,” DiNapoli said. “Thanks to my investigators and Suffolk County District Attorney Tierney, he is being held accountable for his crime. My office will …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-huntington-man-charged-stealing-over-56000-state-pension-paymentsDiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… was the sole account holder and had a debit card in her name. After Maniscalco’s death, Fish allegedly accessed her …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsCity of Lockport – Budget Review (B22-1-8)
… independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of the Laws of 2014, as amended … million as of December 31, 2022, which is 31.4 percent of 2023 general fund appropriations included in the proposed … If the City’s 24 retirement-eligible employees retire in 2023, they will be due buyouts averaging $25,000 per retiree, …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8CUNY Bulletin No. CU-599
… Purpose To provide agencies instructions for processing the rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees … 37, AFSCME, AFL-CIO, Local 924, New York City Laborers, for retroactive increases for employees in the titles of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-599-cuny-retroactive-rate-increases-city-laborerOpinion 2002-6
… Use Highway (effect of existing residences occupied for part of the year on) HIGHWAY LAW §205-a: A town highway may … Law §205-a if residences on that highway are occupied part of the year and are dependent upon such highway for … occupied year-round and residences occupied only part of the year (Opn No. 82-235, supra ; cf . Matter of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 95-28
… and secured by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing … (investments) GENERAL MUNICIPAL LAW, §11; MUNICIPAL HOME RULE LAW, §10(1): A local government may not, pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-95-28XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… operational advisories regarding open accounting periods. Obligation Date – The Obligation Date is the date goods were received or services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesDiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… and recommendations to improve its operations.” As part of DHS’ intake process, clients are assessed to help … non-senior shelters. DHS officials attributed this, in part, to a small number of beds available in senior shelters. …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthState Comptroller DiNapoli Releases Audits
… when Social Security numbers were not available, such as name, date of birth, and gender. Furthermore, DOH did not …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… 28, 2013. Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District is governed by the Board of Education which comprises five … The Board established a policy for the activity fund, but is not adequate because it does not provide detailed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomDepartment of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… Each county Department of Social Services (Department) is responsible for providing temporary help to eligible …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1XV.4 Overview – XV. End of Year
… reference a purchase order or have budgetary activity as part of fiscal year end processing. All expense reports … and bulkload) not approved by OSC will be denied as part of fiscal year end processing. In order to ensure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… if the Village Clerk-Treasurer properly accounted for the Village’s cash receipts and disbursements during the … Village presented a petition to the Village Board calling for a public referendum on dissolving the Village government … governing board consisting of a Mayor and two trustees. For the fiscal year ended May 31, 2013, the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… 30, 2013. Background The Elmont Public Library (Library) is located in the Town of Hempstead in Nassau County, and is governed by a seven-member Board of Trustees (Board), each of whom is elected by the Elmont Union Free School District voters. …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Town of Bangor – Board Oversight (2012M-193)
… to May 31, 2012. Background The Town of Bangor is located in Franklin County and has approximately 2,220 residents. The … The Board appoints a Code Enforcement Officer and a Dog Control Officer. The Town’s budgeted appropriations for … The Board is not providing adequate oversight of the Dog Control Officer and Code Enforcement Officer. The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193CUNY Bulletin No. CU-735
… additional bargaining units being added for the NYS Paid Family Leave program. Affected Employees All employees in the below bargaining units will be affected. NY Barg U Descr (NY Barg U) TC Proff Staff Congress U2 Unrepresented Group U6 unrepresented group TQ Steamfitters Local 638 U5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsCommunity College Safety Reporting (2015-MS-2)
… consistent with the crimes reported to DOE. Ensure the ASR is distributed in accordance with the Clery Act. … Community …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2New Suffolk Common School District – Selected Financial Operations (2013M-197)
… was to evaluate selected District financial operations for the period July 1, 2011 through March 31, 2013. … comprises three elected members. Budgeted expenditures for the 2013-14 fiscal year are $946,175. Key Findings The … President stated the unexpended surplus fund balance was for cash flow purposes, none of the adopted budgets included …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013m