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Opinion 92-34
… discussed in the opinion. FINES AND PENALTIES -- Mandatory Surcharge (partial payment of parking fines and surcharges) … payment of a parking fine or penalty and/or a mandatory surcharge, the city may apply the payment either to the fine or to the surcharge and remit the surcharge payments to the Justice …
https://www.osc.ny.gov/legal-opinions/opinion-92-34DiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… Services (OGS) are now directing all state agencies to submit better reporting of their purchases of New York produced foods according to an audit released today by State Comptroller Thomas P. … DiNapoli found numerous problems. "In 2013, in an effort to boost New York based agriculture, state law was changed to …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersNew York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… The state’s prison population declined by half from March 2008 to March … in March 2021. As a percentage of the state’s shrinking prison population, however, the older population has doubled. … March 2021. Thirteen years earlier, just 12% of the then prison population of 62,597 were 50 and over. The share who …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingSelected Performance Measures
… Objectives To determine whether the Metropolitan Transportation Authority (MTA) constituent agencies’ performance measurements are accurate and consistent. In addition, we sought to determine whether the MTA uses relevant metrics to measure … To determine whether the Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are … of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsState Comptroller DiNapoli Releases Municipal Audits
… the FFI tax money. The fire chief was solely responsible for disbursing, recording and reporting all transactions … transactions. In addition, a dedicated computer was used for online banking but authorized users were not provided … County) The Justice Court did not properly account for court funds. The Justice was unaware that in August …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsLeading the Way on Climate Investment
… Climate change poses risks to the economy, financial markets, and the Fund’s investments. … stemming from the transition. Comptroller DiNapoli’s Climate Action Plan takes a comprehensive approach to … Climate change poses significant risks to the Common Retirement Funds investments the economy and a …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentNew York State Artificial Intelligence Governance
… in establishing an appropriate artificial intelligence (AI) governance structure over the development and use of AI tools and systems. The audit covered the period from … in establishing an appropriate artificial intelligence AI governance structure over the development and use of AI …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceUnified Court System Bulletin No. UCS-303
… 2021 using Earnings Codes RGS , RGO , RRS , and ADJ . Do not include monies that will be calculated by the payroll … Judges or Justices who meet the following criteria and who do not appear on any of the exception listings: Judges or … Status of Active or Leave With Pay on 12/24/2020 and who do not have a status change or change in salary through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtOne-Year FAS – Career Plan
… pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 months immediately …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasReal Property Tax Cap - School Districts Guidance
… the amount entered on the form should be based on a good faith estimate of the amount the district expects to receive. …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… disbursement. The Company did not maintain records showing how many people bought tickets or attended all fund-raising events. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overOswego County – Transfer Station Cash Receipts (2015M-334)
… over the Department of Solid Waste’s cash receipts process for the period January 1, 2014 through September 9, 2015. … maintains a Department of Solid Waste which is responsible for providing recycling and solid waste services to … and sell the stickers in sequence. Establish a process for someone independent of the cash receipts process to …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Comptroller DiNapoli Releases School Audits
… and the Starpoint Central School District . “In an era of limited resources and increased accountability, it’s …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0County of Cortland – Departmental Operations (2013M-157)
… of Audit The purpose of our audit was to examine the County’s departmental financial operations for the period … 1, 2011, through December 12, 2012. Background Cortland County is located in central New York State and has a population of approximately 49,000. The County is governed by an elected Legislature which is …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Access-A-Ride Accident Claims (Follow-Up)
… included in our initial report, Access-A-Ride Accident Claims ( 2012-S-12 ). Background Our initial report, … recommendations included in our initial report AccessARide Accident Claims 2012S12 …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… initial audit issued on April 16, 2014, determined that NYC Department of Finance’s (Finance) Court Assets Department …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followTown of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… when approving and administrating the Green Acres Mall and Commons development projects and whether District 30 … Valley Stream Union Free School District 30 Green Acres Mall PILOT Payments 2017M233 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed District … estimates are reasonable. Reduce unrestricted fund balance to an amount permitted by law. The Transportation Supervisor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… FAE (a maximum of 32 years). If you are age 55 or older at retirement and your regular plan would provide a greater …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-h