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Opinion 97-5
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … that a village board of trustees may cause a "street" in the village, or a part thereof, to be graded and paved or … assessed against adjoining land, the cost must be assessed in proportion, as nearly as may be, to the benefit which each …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Town of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… not perform bank reconciliations for the tax collection account. As a result, in 2011 the Clerk had $4,500 of …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267State Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… spending for the city to $101 billion in fiscal year (FY) 2023, excluding the benefit of prepayments of expenses in FY … would represent about 8% of projected total spending in FY 2023. “Spending increases since April 2022 include funding … for new programs, some of which are funded only in FY 2023. Spending in FY 2023 will also include a property tax …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Marathon Joint Fire District – Investment Program (Cortland County) District … in March 2023 and invested $653,000. Depew Union Free School District – Investment Program (Erie County) District …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 818
… efforts between OSC and agency Personnel/Payroll Offices in reconciling Social Security numbers and names in the State … OSC Actions OSC sent the 2007 employee W-2 file to SSA for comparison with SSA’s database using the SSA Enumeration … a copy of each letter and any responses from the employee for four (4) calendar years. If the Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/818-verification-social-security-numbers-and-names-reported-w-2-statementsExamination of Unemployment Insurance Benefits
… high risk payment requests and payments DOL processed from January 1, 2013 through December 31, 2013, prior years’ … against whom DOL assessed monetary penalties as a result of our findings. DOL has recovered $1,528,896 from UI …
https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefitsState Agencies Bulletin No. 1943
… COVID leave may be directed to an agency auditor. … State Agencies Bulletin No 1943 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1943-covid-19-vaccination-leave-under-2021-american-rescue-plan-act-arpaDiNapoli: Local Sales Tax Collections in August Grew More Than 15 Percent
… Local government sales tax collections in August were 15.5% higher than they were during the same period in 2020, making it the fifth consecutive month that … governments continue to see much stronger collections in 2021 compared to last year when the pandemic kept people …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-local-sales-tax-collections-august-grew-more-15-percentDo Not Call Enforcement Efforts (Follow-Up)
… of the three recommendations included in our initial audit report, Do Not Call Enforcement Efforts (Report 2017-S-55 ). About the Program The New York State Do …
https://www.osc.ny.gov/state-agencies/audits/2020/02/19/do-not-call-enforcement-efforts-followComptroller DiNapoli Releases Municipal Audits
… County) Auditors determined that board member had a prohibited interest in the contracts between the town and … Supervisor re-allocated and collected additional salaries for bookkeeping duties totaling $73,794 from April 2015 … 2017 without board authorization. In August 2017, he reimbursed the town for these extra payments and the town …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… not maintain accurate and consistent capital asset records to ensure district assets were monitored and safeguarded. … $36,809. In addition, district officials were unable to locate seven of 50 assets totaling $7,360. Scuba gear … totaling $163,233 without an approved purchase order prior to the purchase being made. Kingston Housing Authority – …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… of Hempstead , City of Lackawanna , Town of Willing and the Town of Wright . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1ReStacking Occupancy Initiative
… Purpose To determine whether the ReStacking Occupancy Initiative, as … Office of General Services (OGS), has produced savings and to evaluate those savings against program expectations. The …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeSelected Employee Travel Expenses
To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expenses-0State Agencies Bulletin No. 435
… Purpose To provide notification of a change in the manager of the New York State College Savings Program. … Investments Inc. has been selected as the new plan manager for the New York State College Savings Program, and the … all payroll records with the new account information for employees who currently participate in the College …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/435-change-manager-nys-college-savings-programHuntington Man Pleads Guilty to Grand Larceny
… the pension process and knew his mother’s payments should have been terminated with her death. On October 11, 2023, …
https://www.osc.ny.gov/press/releases/2024/09/huntington-man-pleads-guilty-grand-larcenyJoin Our Information Technology Team
… information technology professionals to join our team in entry-level positions, or as transfers into more advanced … roles. We also offer a paid one-year apprenticeship in application development. Current IT Opportunities … Application development Grow Your Career With Us! A career in State government offers opportunities for advancement on a …
https://www.osc.ny.gov/jobs/information-technologyConflicts of Interest of Municipal Officers and Employees
… also includes the naming of a depository of public funds or the naming of an official newspaper of a … as a depository, a paying agent or for the investment of funds of the municipality of which he/she is an officer or …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOpinion 92-14
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTY TREASURER -- … the court. 5. By court order rendering a final judgement on the merits in favor of the owner. 6. By a court order of … should consult with the county attorney for advice on the degree of proof which would be acceptable. Whatever …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Division of Housing and Community Renewal Bulletin No. DH-119
… Purpose: The purpose of this bulletin is to inform the Division of Housing and … Renewal of OSC’s automatic processing of the April 2022 DC 37 Rent Regulation Services Unit (RRSU) Performance … of Active, Leave With Pay, or Leave of Absence due to a Workers’ Compensation Leave on the payment effective date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performance