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Opinion 2002-14
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … whether the water infiltration to these residences may have been caused by the village's construction project. You … giving or loaning their monies or property to or in aid of any individual, or private corporation, association or …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 90-34
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients … 293 of the Laws of 1988, provide that except as provided in a "special law", foreign fire insurance tax moneys must be … (Insurance Law, §§9104[a][1]-[3], 9105[d][2][B]-[D]). In a multi-company fire department, the treasurer or fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 98-20
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … members of such companies. Members of fire police squads have the powers of and render service as peace officers, at … of the fire police squad is deemed to have satisfied any requirement for training as provided by any general or …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 91-56
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- Termination … AUTHORITIES LAW, §2828: The term "liabilities", as used in Public Authorities Law, §2828, includes bonds, notes and, … must be read so that each word or phrase will have a meaning and serve a purpose (see McKinney's Statutes , …
https://www.osc.ny.gov/legal-opinions/opinion-91-56XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… ACCOUNTING The basis of accounting determines the timing for reporting measurements made on a cash or accrual basis in … is used as a practical measure of economic resources for this purpose. A proprietary fund’s operating statement … that have increased or decreased the resources available for spending in the near future. A fund’s basis of accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… events, potentially putting the public at risk, according to an audit of the Department of Environmental Conservation … is crucial so the public can avoid exposure. I urge DEC to redouble efforts to make sure all municipal sewer systems are complying with …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsState Agencies Bulletin No. 1952
… (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the Ratification Date of 07/27/2021; and Has a … (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… that the economic prosperity that foreign-born workers have helped fuel in New York City can continue.” Last year, … to the pandemic, several federal immigration policies may have disproportionately impacted the immigrant workforce in … 10% in 2019. Older adults born outside the U.S., however, have seen improved unemployment rates since the pandemic and …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakState Comptroller DiNapoli Releases Municipal & School Audits
… objectivity and independence. The school board should have audited these claims. The treasurer paid 18 claims for … office, and adjust its proposed budget, consistent with any recommendations made. Auditors found that the significant …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… more robust reporting requirements on climate risk and a number of other ESG issues. DiNapoli and the Fund’s efforts …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… in the last two decades, an increase of 53%, according to a new report by New York State Comptroller Thomas P. … Comptroller warns city funding must keep pace with demand to support critical services for older adults in the future. … older adults are living on fixed incomes and no one wants to see them priced out of their homes because of a lack of …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsDiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… million below projections, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. … approximately $3.1 billion or 8.3 percent higher than for the same period last year. Significant increases include spending for Medicaid (up $1.6 billion primarily from federal sources) …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionAccess Controls Over Selected Critical Systems
… of children, youth, families, and vulnerable populations in New York State. Its responsibilities encompass a wide … on four systems containing confidential information for individuals who no longer worked for OCFS. OCFS did not keep accurate records of those …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsCost-Saving Ideas: Managing Workers' Compensation Costs
… a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: Purchase a … on various factors such as employee wages, level of risk for each job classification and your experience rating. You … to determine the job classification and salary allocations for workers' compensation purposes). If your audit indicates …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsState Agencies Bulletin No. 818
… Report) Background Verifying and maintaining up-to-date Social Security information in PayServ ensures … OSC Actions OSC sent the 2007 employee W-2 file to SSA for comparison with SSA’s database using the SSA … the NPAY752 Control-D Report. Send a notification letter to affected employees. The sample letter can be used as a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/818-verification-social-security-numbers-and-names-reported-w-2-statementsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Wayne County) The board has not adopted IT policies to sufficiently protect its assets and did not ensure the … not dedicate a separate computer for online transactions to limit access to online bank accounts. Town of Preston – …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… This case is a classic example of the fundamental need for checks and balances at the local level over taxpayer … Ontario County Sheriff Povero and District Attorney Ritts for their continued partnership to root out public … actions of the Shortsville Fire Department administration for recognizing the missing funds and notifying the …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftUnderstanding the Audit Process
… or require corrective action by the auditee. Any differences from this process for engagements that are …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processParking Structures (2017-MS-3)
… plan for repairs should be implemented. Officials should have qualified engineers conduct regular inspections on the … elevator inspectors. Key Findings These local governments have varying processes in place to inspect and monitor their … available reports indicate that the structures do not have any urgent repair needs, most units could improve their …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3DiNapoli Announces Results of General Obligation Bond Sale
… basis over the life of the bonds. The bonds are scheduled to be delivered on March 15, 2018. The winning bids were as follows: Series 2018A Tax-Exempt Bonds to Wells Fargo Bank, National Association with a true … cost bid of 2.103999 percent; Series 2018B Taxable Bonds to Piper Jaffray & Company with a true interest cost bid of …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-sale