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Oversight of Food Service Establishments
… Objective To determine whether the Department of Health adequately … departments’ oversight of food service establishments to ensure they comply with the State Sanitary Code to prevent …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsOpinion 2000-23
… POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary increase of additional amount received by other … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (entitlement to salary increase by police chief of additional amount … Subordinate" (for purposes of General Municipal Law §207-m) GENERAL MUNICIPAL LAW §207-m: If a sergeant, who is the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Opinion 89-36
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds … reconstruct or acquire a type of capital improvement. In both cases, compliance with the permissive referendum … such minimum period of maturity . [emphasis added] Thus, in the event the authority to issue obligations for a capital …
https://www.osc.ny.gov/legal-opinions/opinion-89-36State Agencies Bulletin No. 1680
… Wage and Tax Statements to employees, if the following requirements are met: All employees who opt out of receiving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1680-new-york-state-payroll-online-nyspo-electronic-delivery-form-w-2State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … supervisor did not maintain separate accounting records for each water district. Instead, the board adopted one … all water operations. The supervisor did not account for revenues and expenditures associated with improvement …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 88-22
… , 53 Misc 2d 259, 278 NYS2d 527; Gewirtz v City of Long Beach , 69 Misc 2d 763, 330 NYS2d 495, affd 45 AD2d 841, 358 …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Massapequa Water District (2014M-100)
… Purpose of Audit The purpose of our audit was to determine if the Board appropriately provided individual life insurance policies to District employees for the period January 1 through … the insurance policies currently held and take steps to ensure all insurance policies are in compliance with legal …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Village of Schuylerville – Procurement (2014M-228)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s procurement practices for the … which non-price factors can be considered, did not adhere to best value requirements. Key Recommendations Ensure that … in accordance with statute. Provide guidance relating to the best value method as an alternative for awarding …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Transportation and Warehousing Sector – New York City Industry Sector Dashboards
… From moving people into and around New York City to delivering food and storing goods, the transportation and … At the same time, demand for goods skyrocketed due to shifts in consumer and business buying behaviors amid the … … From moving people into and around New York City to delivering food and storing goods the transportation and …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingMember Contributions – Legacy Reporting
… . Required contributions are: All contributions made by Tier 1 and 2 members participating in a contributory plan; … by the Coordinated-Escalator (CO-ESC) Retirement Plan for Tier 3 members (RSSL Article 14); the Coordinated Retirement Plan for Tier 4 and 5 members (RSSL Article 15); or Police and Fire …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsWyandanch Union Free School District – Budget Review (B24-7-2)
… System appropriations, which is approximately $414,000, or 70 percent, more than the $590,000 projected expenditure for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Leading the Way on Climate Investment
… critical to ensuring that the Fund is best-positioned for market changes stemming from the transition. Comptroller … change-related investment risks and pursuing opportunities for the Fund’s investments. To learn more about how the Fund … released a Climate Action Plan that lays out a path for the Fund to further address climate risk in its …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentDiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… The Department of Environmental Conservation (DEC) needs to improve efforts to control invasive species such as zebra … painful burns and scarring if touched. https://www.dec.ny.gov/animals/39809.html Emerald ash borer : an invasive … green, white, black, and blue ash. https://www.dec.ny.gov/animals/7253.html Hydrilla: an aquatic plant that is …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… communications. Many artificial intelligence (AI) products have come out of these advances, and many are being put to … pace. New York City and state agencies, for example, have experienced a broad expansion of AI applications, such … of AI applications during the pandemic, New York City does not have an effective AI governance framework. As we …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationOpinion 2002-14
… the village is considering the expenditure of village funds to determine whether the water infiltration to these …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Jawonio, Inc. – Compliance With the Reimbursable Cost Manual
… Jawonio is a not-for-profit organization located in Rockland County, New York that offers services to … December 31, 2014, Jawonio reported over $3.5 million in reimbursable costs on its CFR for four rate-based … year ended December 31, 2014, Jawonio claimed $26,975 in ineligible costs for its four rate-based preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/jawonio-inc-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest cost travelers in the State, each of whom … the possible tax implications of travel and work locations for one of the three employees. In total, we examined … individuals. Key Finding We found the travel expenses for two of the three Department employees selected for audit …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Village of Catskill – Financial Condition (2014M-134)
… of the Village’s finances and operations. For the fiscal year ending May 31, 2013, the Village reported expenditures … fund. The Village’s annual budget for the 2013-14 fiscal year is $4.3 million. Key Findings Because the Village did … required annual financial report is filed with OSC within 60 days after the close of the fiscal year. Establish written …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Opinion 90-53
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … with one exception not here relevant, authorizes any village to have an "assessor or assessors", but the board … of a building inspector, we note initially that State law does not provide for the position of village building …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Background The Village of Village of the Branch is located in the Town of Smithtown, Suffolk County, and has a … of a Village officer, does not reside within the Village. In addition, the Village and this individual have entered … Building Inspector receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43