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State Comptroller DiNapoli Releases Municipal Audits
… injury, which resulted in an overpayment of his health and dental premiums of $6,411. The 2018 and 2019 leave balances … as required, and bank reconciliations were not performed. Monthly financial reports were not prepared for and submitted … (lost) water, 12 percentage points above the national average. Sullivan County Funding Corporation – Millennium …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-10
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … 13-A of the Tax Law (§§300, et seq ., added by L 1983, ch 400) contains provisions of law relative to the imposition … the contract and not by this Office. March 1, 1988 Charles E. Drake, Esq., County Attorney County of Hamilton …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Opinion 2003-7
… in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility … costs related to a capital improvement at a town park …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 93-29
… by the village. November 23, 1993 Dennis S. Cohen, Esq., Village Attorney Village of Avon …
https://www.osc.ny.gov/legal-opinions/opinion-93-2925-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… with 25 or more years of creditable service, regardless of age. “Creditable service” is: Service as a firefighter or … your pension will be 50 percent of your FAE. If you are age 60 or older at retirement, with less than 25 years of … retirement with the Office of the State Comptroller 15 – 90 days before your date of retirement. For information …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Letchworth Central School District – Financial Management (2013M-332)
… audit was to examine the District’s financial management for the period July 1, 2011 through October 2, 2013. … The District’s budgeted general fund appropriations for the 2013-14 fiscal year total $17.4 million. Key Findings For the five fiscal years ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332State Agencies Bulletin No. 1428
To provide agency instructions for processing the 2015 MC Uniform Cleaning and Maintenance Allowance
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1428-2015-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1605
To provide agency instructions for processing the 2017 MC Uniform Cleaning and Maintenance Allowance
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1605-2017-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1521
To provide agency instructions for processing the 2016 MC Uniform Cleaning and Maintenance Allowance
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1521-2016-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 2006-3
… that bear on the issues discussed in the opinion. FEES -- Franchise Fees (fund to which town cable television … franchise fees are credited) TOWN LAW §64(7); PUBLIC SERVICE LAW §§212, 218: Revenues derived from a town’s … and, subject to certain limitations (see, e.g., Public Service Law §218; 16 NYCRR 894.8[d]), impose fees upon the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3State Comptroller DiNapoli Releases Audits
… the following audits have been issued. Homes and Community Renewal – Division of Housing and Community Renewal – Physical and Financial Conditions at Selected … and procedures could be improved to better meet PCI DSS requirements. Department of Health – Patient Safety Center …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1416
… and 21P Teachers When an employee leaves State service or moves into a bargaining unit not under the Salary Withholding … effective 09/01/15 to reflect the change. If the teacher moves to another position, the agency must request the Action … the contract to be automatically added. If the teacher moves to another position, the agency must request the action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1416-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 834
… and 21P Teachers When an employee leaves State service or moves into a bargaining unit not under the Salary Withholding … effective 9/1/08 to reflect the change; or If the teacher moves to another position, the agency must request the action … the contract to be automatically added; or If the teacher moves to another position, the agency must request the action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/834-restoration-contract-pay-and-additional-pay-21p-institution-teachersDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… today by State Comptroller Thomas P. DiNapoli. “Spending on residential construction has rebounded since the pandemic, … in the construction sector. For example, federal policy on tariffs and immigration may impact construction costs and the labor pool. …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Single Audit Act (The Act) was first enacted by Congress in 1984 and was intended to establish uniform audit … and guidelines to implement the provisions of the Act. In 1985, the OMB issued administrative Circular A-128, Audits … to provide guidance to state and local governments in implementing the provisions of the Single Audit Act and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Lead Service Line Replacement Program and Lead Service Line Inventory
… Objectives To determine whether the Department of Health (DOH) is administering and monitoring the Lead Service Line Replacement Program to ensure funds are allocated properly and being used by … To determine whether DOH is administering and monitoring the Lead Service Line Replacement Program to ensure funds are allocated …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryOpinion 89-27
… -- Equal Protection (different contributions for health insurance for newly-elected county supervisors) INSURANCE -- Health Insurance (different contributions for health insurance for … date be required to contribute a greater amount for health insurance coverage than those supervisors who were in office …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 95-26
… department's headquarters. INSURANCE LAW, §§9104, 9105; ESTATES, POWERS AND TRUSTS LAW, §11-2.2: It is inadvisable … permitted a fiduciary pursuant to article 11 of the Estates, Powers and Trusts Law (see Estates, Powers and Trusts Law, §§11-2.2, 11-2.3; 1982 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-95-26State Comptroller DiNapoli Releases Audits
… by County Clerks, despite these offices accounting for over 75% of the total customer-facing DMV offices. In … vendor was not providing on-demand interpretation services for all languages and dialects needed, and calls for 20 … Rail Road (LIRR) awarded a contract to procure new M9 rail cars to replace its M3 cars and expand its fleet in …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsDiNapoli Announces State Contract and Payment Actions for March 2016
… to provide current information about the number and types of contracts and payments by the state. This builds on his … with Morpho Trust USA Inc. for fingerprint services. Department of Economic Development $4.5 million grant to … system upgrade in the Office of Unclaimed Funds. State Education Department $9.1 million with Questar Assessment …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016