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Opinion 2001-14
… is paid by the village on an hourly basis and works a set number of hours per week, regardless of whether he performs …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 97 - 12
… or to which he or she has appointment power (see 1990 Opns St Comp No. 90-28, p 65). Further, General Municipal Law, … is not a contract for article 18 purposes (e.g. 1991 Opns St Comp No. 91-48, p 132). Therefore, the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 92-7
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … entire financial circumstances of the firefighter and his or her family, that the firefighter is indigent and that the … personal financial relief to the firefighter and his or her family. You ask whether the Fishkill Exempt Firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-92-7DiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… effect in early March. He will direct all legal affairs for the Office of the State Comptroller and continue to lead … Since 2011, Sheingold was deputy comptroller and counsel for Investigations. He spearheaded DiNapoli’s initiative to … million. “Nelson’s breadth of legal knowledge, his passion for justice and dedication to public service make him an …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… continue to struggle to make ends meet and concerns of a recession grow. Inflation is still too high, and New York … proposed a roadmap for reform to impose meaningful limits on debt and ban backdoor borrowing. This proposal can serve … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalXII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… will contact a Voucher Authorizer at the agency via phone call or email. Agencies have the following … . The email must include the name, email address, and phone number of the new contact. Since the traveler’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsXII.6.P Processing a Payment to a Military Address – XII. Expenditures
… X, Section 5.B - Requesting a Single Payment Vendor ID for information on how to request a single payment vendor … 6.D - Paying a Single Payment Vendor of this Chapter for information on how to process a single payment voucher. … mail to military addresses, as outlined on their website . For questions related to processing payments to military …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-addressNY-Sun Incentive Program (Follow-Up)
… the Authority achieved the objectives required by the PSC for NY-Sun, including: confirming geographic equity of … necessary to ensure that projects are adequately monitored for timely completion and inspected for quality assurance, and that deviations from policy are …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… York City Transit (Transit) and the MTA-Staten Island Railway (Railway) have established systems of regularly scheduled … was not always the case. We recommended that Transit and Railway monitor when inspections are occurring and the …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followManagement of Cash and Investments
… portfolio. However, improvements are needed to provide the best assurances that cash and investments are optimally …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsInspecting Highway Bridges and Repairing Defects
… Thruway Authority (NYSTA) inspects its highway bridges and repairs defects. The audit covers the period January 1, 2008 … determinations from bridge inspections within 60 days. Any repairs and alternative actions must be approved by a … bridges, including 22 red flags. Key Findings NYSTA repairs defects identified during inspections. However, …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsCheektowaga Central School District - Capital Project Management (2022M-90)
… of additional work the District contracted for. As a result, voters were not afforded the opportunity to approve … change orders without obtaining competitive pricing. As a result, the District may have paid more than if the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Rapids Fire Company – Credit Cards (2023M-86)
… though the Company is tax-exempt. We could not locate a virtual reality headset ($299) to confirm it was in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… – pdf] Audit Objective Determine whether the Village of Mount Kisco (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Mount Kisco Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… deadline of April 2017. If the new facility is not completed by the deadline, DEC could levy fines of $50,000 … plus a maximum of $1,000 per day until the construction is completed. The plant is not economically providing services …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mCounty of Rockland – Budget Review (B6-14-24)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and … Putnam and Westchester counties. Our Office completed a review of the County’s preliminary budget for the 2015 fiscal year. The objective of the review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… LLC’s principal owner and determine whether it is in the best interests of the District. Seek competition from …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessVillage of Spencer – Financial Condition (2013M-119)
… 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The … the Village’s financial condition. We found errors in almost every aspect of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The Clerk-Treasurer submitted an …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Minetto – Financial Condition (2013M-284)
… comprises five elected Board members, is the legislative body responsible for managing Town operations. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… was created by State legislation in 1976, is governed by a five-member Board of Directors, appointed by the Village … Key Findings The Board manages the Agency as if it is a department of the Village of Fairport Office of Community … for the three entities. The Agency retains additional rent payments from long-term leases that were executed prior …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-board