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Opinion 93-26
… in the opinion. AMBULANCE DISTRICTS -- Fees (authority to impose to offset ambulance district costs) AMBULANCE SERVICE -- Fees (authority to impose to offset ambulance district costs) TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-93-26State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 2002-3
… A town board may not expand the activities of a public dock district to include maintenance and operation of … ask whether a town board may expand the activities of a public dock district to include maintenance and operation of … et seq .) or town board motion (Town Law §209 et seq .), a public dock district. Town Law §198 sets forth a town board's …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3XVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… NYKK0004 – Appropriations Due To and Not Due To Lapse and report any appropriation lapse date discrepancies to your … Operations NO LATER THAN the published deadline. Negative Segregations All lapsing negative segregations must be corrected NO LATER THAN the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesSUNY Bulletin No. SU-330
… required increases. Affected Employees Employees in PSNU – BU08 positions who meet the eligibility criteria … return from the leave after the payment effective date, in addition to processing the transaction(s) related to the … sequence number and the employee’s increased rate in the Pay Rate field, provided the employee remains …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-330-2022-part-time-academic-faculty-minimum-increases-psnuComptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… to New York businesses trying to survive through this public health and economic crisis. We are continuing to look … New York State Common Retirement Fund is the third largest public pension fund in the United States. The Fund holds and …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… used for intended purposes. This report solely addresses the existence and use of an unauthorized bank account by … the Program The Mitchell-Lama Housing program (Program) was created to provide affordable rental and cooperative … development has an assigned DHCR management representative who is responsible for monitoring and evaluating the …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellAbout the Record of Activities – Reporting Elected and Appointed Officials
… town assessors, who also has a full-time job with another public employer, already receives full-time service credit … town assessors, who also has a full-time job with another public employer, already receives full-time service credit … the elected assessor has a full-time job with another public employer where she already receives full-time service …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesOpinion 89-54
… "capital improvement" is defined to include "any physical public betterment or improvement or any preliminary studies … apportioning the costs is not determined until after the public hearing on the improvement (Town Law, §209-q[6][c]). …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… for the oversight of correctional facilities and for responding timely to complaints and inmate grievances. Our audit scope covers the period … 54 State correctional facilities, four Office of Children and Family Services facilities, 74 local correctional …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesState Agencies Bulletin No. 1260
… an automatic dues increase. Affected Employees Employees in Management/Confidential positions who are members of OMCE … each employee as described below: When an employee enrolls in OMCE, the correct deduction amount must be entered based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1260-organization-new-york-state-managementconfidential-employeesTuition Assistance Program – LaGuardia Community College
… For the three academic years ended June 30, 2012, the school certified 24,006 TAP awards totaling $31.2 million that were paid to the school on behalf of 12,976 students. We reviewed a sample of … We determined that LaGuardia was overpaid $91,911 because school officials incorrectly certified students as eligible …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeAudit of the Tuition Assistance Program at Mercy College
… more than 90 undergraduate and graduate programs. The school has approximately 10,000 students, and full-time … TAP awards totaling $23 million that were paid to the school for 5,902 students. We reviewed a sample of 50 … our tests did disclose 14 awards totaling $25,011 that school officials certified in error. Key Recommendation The …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… from the Town of Caroline and the County of Tompkins in which it is located. The Board of Fire Commissioners, … and comparisons. For example, it did not contain activity in the equipment purchase savings account or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… all providers. The Board Chair had a prohibited interest in a contract between the District and a store which the … to ensure that the District does not enter into contracts in which an officer or employee has a prohibited interest. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… 20, 2013. Background The Stanley Fire District, located in Ontario County, is a district corporation of the State, … Board members did not complete their required training in legal, fiduciary, financial, procurement and ethical …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… which provides fire protection to the Town of Newfane in Niagara County. The Company is governed by a 13-member … Executive Board, which includes a Board President. In the 2012 fiscal year, the Company’s revenue totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… the State, distinct and separate from the Town of Livonia, in Livingston County, where it is located. The Board of Fire … officials did not ensure that District funds were expended in the best interest of taxpayers or as permitted by statute. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… The Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben County. The Company’s officers consist of a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… distinct and separate from the Town of Afton, and located in Chenango County. The Board of Fire Commissioners consists … each attached invoice; however, the Board has no process in place to verify it is approving all claims for payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248