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State Comptroller DiNapoli Releases Municipal Audits
… employees a Christmas bonus in addition to their fixed salary. These bonuses, which constitute an unauthorized gift … County) The board did not provide adequate oversight and management of the capital projects because it did not adopt appropriate financial plans, monitor project expenditures against estimated costs, approve project …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0About the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an innovative and … Hyde is the Director of Information, Research and Training for the Division of Local Government Services and School … Schwartz Ben Schwartz is the Chief of Policy and Research for the Division of Local Government and School …
https://www.osc.ny.gov/local-government/academy/about-academyState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … from consumers, maintain collection receptacles, and post signage informing consumers that they can return their used …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsOpinion 2008-4
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Pre-emption (special district … damaged, destroyed or worn out facilities, undertaken in an existing town park district pursuant to the authority in Town Law § 202-b, are charged against the properties …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 88-34
… subsequent publication are concerned " (emphasis supplied; NY Legis Ann. 1970, p 236). Although subsequent legislation …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Minisink Valley Central School District – Financial Condition (2016M-26)
… The Minisink Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange County and in parts of the Towns of Wallkill (Orange County) and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Opinion 95-31
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 2002-8
… constructed and no debt outstanding) TOWN LAW §§195, 202-c: When a water district was established more than three … and, if so, pursuant to what procedures. Town Law §202-c(2) contains pertinent provisions relative to the dissolution of town water districts. Section 202-c(2) provides that, whenever the town board of any town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8DiNapoli Calls for Improvements to Capital Planning Process
… fiscal year, according to a report released today by State Comptroller Thomas P. DiNapoli. The report, which … over the same period in spending from other governmental funds. $41 billion of the $81.7 billion in capital spending … For a copy of the report visit: http://www.osc.state.ny.us/reports/capital_report_030514.pdf … Over the past 10 …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… AIM In each State fiscal year, the Aid and Incentives for Municipalities (AIM) program provides state aid to all of … sales tax collections used to fund them. Beginning in July 2022, all cities (other than New York City) and 1,465 … of 2020 [pdf] Chapter 55 of the Laws of 2022 [pdf] AIM Payment Amounts and Payment Months by Municipality [xlsx] …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaState Agencies Bulletin No. 1493
… of FICA tax deficiencies is separate from repayment of salary overpayment. If an employee must repay both FICA and … (“IRC”) §6205(a)(1) provides that proper “adjustments” (corrections) can be made, without interest, pursuant to … section 6205(a)(l) provides that proper "adjustments" (corrections) can be made, without interest, pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyCUNY Bulletin No. CU-547
… of FICA tax deficiencies is separate from repayment of salary overpayment. If an employee must repay both FICA and … (“IRC”) §6205 (a) (1) provides that proper “adjustments” (corrections) can be made, without interest, pursuant to … section 6205 (a) (l) provides that proper "adjustments" (corrections) can be made, without interest, pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Comptroller DiNapoli Releases Audits
… 2021, found the Department of Taxation and Finance could do more to ensure sales tax vendors that are required to register do so. Auditors identified vendors that were denied a COA but …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… and disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s chief financial officer. Neither the Board nor … and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesFinal Average Salary – Article 14 Benefits
… you earned during any 36 consecutive months of service when your earnings were highest. This is usually the last … of three), if earned in the FAS calculation; and Payment for up to 30 days vacation, if the FAS is based on the 36 … is included for State Police members); Payments made as a result of working your vacation; Any form of termination …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryDiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… $510,062 in incentives based upon their performance as a group, despite the terms of their employment agreements that …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesOpinion 2005-1
… steps to collect unpaid ambulance fees. February 15, 2005 Jeffrey A. Siegel, Esq., Town Attorney Town of Duanesburg 1 …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1DiNapoli: North Shore Leads Staten Island's Growth
… The North Shore, for many the gateway to Staten Island, has led the borough in population growth since …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthHousing Authority Administrative Expenditures (2016-MS-2)
… with lower incomes. Housing authorities around the State manage both public housing units and Section 8 housing …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over … services and funds projects related to the conservation of soil and water resources, the improvement of water quality …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-over