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State Police Bulletin No. SP-157
… Purpose To inform the Division of State Police of OSC’s automatic processing of the 2014 State Police Hazardous Duty Pay. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-157-2014-state-police-hazardous-duty-payOpinion 2002-3
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dock Districts … districts. Subdivision 10 of section 198 provides, in pertinent part, that, except as otherwise provided by law, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3DiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… About 675 local authorities operate in New York state and provide a host of important services to … than 4,300 employees, report approximately $1.5 billion in spending and $18 billion in outstanding debt, and operate … more accountable to the public. “My goal is to shed light on these types of entities – share what we know and what we …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. East Aurora Union Free School District – Procurement (Erie County) The board … in the debt service fund had $700,000 in unidentified money that should be returned to the general fund. The … inhibiting effective financial management. Garrison Union Free School District – Information Technology (IT) (Putnam …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Oversight of Adult Protective Services Programs (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Adult Protective … Services Programs ( 2020-S-2 ). About the Program In New York State, the Office of Children and Family Services … the Bureau informs the APS provider of its findings. Based on the findings of the Review, the Bureau may require the APS …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followDiNapoli: NYC Health + Hospitals Struggles With Temporary Staffing Costs
… pressures, particularly a shortage of staff nurses, in NYC Health + Hospitals (H+H) facilities, leading to an … will remain elevated through at least FY 2024. “For many NYC residents, NYC Health + Hospitals is a lifeline to …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-health-hospitals-struggles-temporary-staffing-costsComptroller DiNapoli Releases Municipal Audits
… Fire Company and the Western Sullivan Public Library . “In today’s fiscal climate, budget transparency and … could properly oversee the village’s financial activities. In addition, the board did not ensure that the … to the companies and the public. Furthermore, by relying on net assets to fund budget shortfalls, the department is …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsDiNapoli and Orange County DA Hoovler Detail Guilty Plea in Pension Fraud Case
… to NYSLRS and pension benefits continued to be made to an account that White jointly held with her mother. As a result, … in 2019, over $54,000 were unjustly deposited into the account. While NYSLRS was able to claw back approximately …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-and-orange-county-da-hoovler-detail-guilty-plea-pension-fraud-caseDiNapoli Releases Report on Tax Check-Off Donations
… New York state’s 25 personal income tax (PIT) check-off funds that were eligible to receive … were being collected in various funds but not being spent on the intended purposes in a timely manner. The report … intended purposes. “New York taxpayers generously use tax-check offs to donate their money to help others,” …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-releases-report-tax-check-off-donationsSelected Aspects of Subway Station Safety (Follow-Up)
… the Program New York City Transit (Transit) is responsible for providing public transportation in New York City, … passengers per day. Maintaining safety and cleanliness for the daily riders who use its 472 subway stations is one … mandatory weekly station inspections and daily inspections for the top 25 slips, trips, and falls in subway stations. …
https://www.osc.ny.gov/state-agencies/audits/2020/02/20/selected-aspects-subway-station-safety-followPublic Health – 2021 Financial Condition Report
… spending by $693 million (8.3 percent) to $7.7 billion in SFY 2020-21. Federal COVID relief legislation shifted $3.4 billion in State Medicaid costs and $754 million in local Medicaid … incomes at or below 200 percent of poverty level. Spending on the Essential Plan increased by $696 million (17.8 …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthComplaint Processing (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Complaint Processing (Report … mediates, hears, makes findings, and recommends action on civilian complaints filed against members of the New York … untruthful statements—collectively referred to as FADO&U. In 2021, the New York City Council passed Local Law 2212, …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followOpinion 98-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads … reasonably related to the functions to be performed and is in the best interest of the fire district. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 91-56
… Law Dictionary, 5th Edition, 1979). Thus, an obligation to pay outstanding notes or bonds is but one example of a …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 2002-14
… LAW -- Gifts and Loans (work performed on private property in connection with evaluating appropriateness of … pursuing a settlement of a claim against the village for property damage, even though work performed by the village in … channel. After the project was completed, several village property owners adjacent to the construction site reported …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 90-34
… may participate in determining the expenditures to be made with foreign fire insurance tax moneys. Further, it is also …
https://www.osc.ny.gov/legal-opinions/opinion-90-34State Comptroller DiNapoli Releases Municipal & School Audits
… lacked an adequate inventory policy or written procedures on how workbooks should be accounted for and how the … up to $96 million to liquidate the accumulated deficit in the county’s general fund as of Dec. 31, 2012. … that the significant revenue and expenditure projections in the 2024 proposed budget are reasonable. The county’s …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Policy Reference: National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement … for reporting measurements made on a cash or accrual basis in the State’s financial statements. As defined in GASB Statement 63, the basis of accounting refers to when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Agencies Bulletin No. 1952
… Maintenance Allowance. Affected Employees Employees in certain Professional, Scientific, and Technical Service … Uniform Maintenance Allowance may be submitted beginning in Institution or Administration pay period 16L, using the … with an Action/Reason Code of Paid Leave of Absence/MLS) on both the Ratification Date of 07/27/2021 and the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
At least 20 percent of the publiclyowned sewer systems in New York state were not reporting overflow events or registered with the electronic notification system NYAlert that tracks those events potentially putting the public at risk according to an audit of the DEC
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problems