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Opinion 90-49
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … for the municipal auditing body or official to determine, in the first instance, whether a claimant is entitled to the … of letters or other documents having relation to official business which called for no action or negligible action. …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Opinion 95-22
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's … fire insurance tax moneys, the moneys may be expended only in the manner prescribed by the special act (see 1992 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Objective To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal … their student loans repaid by the Department. Chapter 887 of the Laws of 1990 created the Tuition Reimbursement Fund, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Facility Planning Bureau Project Review (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Facility Planning Bureau Project … Cooperative Educational Services (collectively referred to in this report as Districts). These facilities include, but … determine if the Bureau completed its review of projects in a timely manner and, if not, what the impacts on school …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followSelected Performance Measures (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Selected Performance Measures … corporation chartered by the New York State Legislature in 1965. There are six agencies of the MTA: Bridges and … as the Federal Transit Administration (FTA) for inclusion in its National Transit Database (NTD). The FTA uses this …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followVillage of Hewlett Neck – Treasurer’s Duties (2022M-159)
… (Village) Treasurer performed his duties in accordance with statutes. Key Findings The Treasurer did not perform his duties in accordance with statutes. Instead, the Village Clerk (Clerk) performed … The Treasurer should perform all duties in compliance with law and policy . In addition, the Board should: …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Implementation of the Security Guard Act (Follow-Up)
… a valid registration card, and entrusts the Department with issuing registration cards for all security guard …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… missing cash. Joseph Smegelsky Jr., was charged in July with grand larceny in the third degree, a class D felony, by … had keys to the cash register and went on a spending spree with the fire company’s money,” said DiNapoli. “Residents … auditors and investigators will continue to work closely with law enforcement to hold individuals like this …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… The historic surge in unemployment claims at the onset of the COVID-19 pandemic … State Unemployment Insurance (UI) Trust Fund, resulting in the state borrowing from the federal government to pay … already risen to the highest level permissible under law in 2021. Unless the state or federal government takes …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentOpinion 92-53
… county after the city's sales tax ceases to be effective. With respect to whether the State Comptroller's approval is … body of the county and of each of the cities in the county with the approval of the state comptroller". Thus, the … and county. Consequently, this Office has no approval role with respect to the county's distribution formula set forth …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Village of Endicott – Budget Review (B4-14-7)
… law by either adopting a local law to override the tax cap or lowering the budget totals to be within the allowable …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Suffern – Budget Review (B23-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… limited. The Supervisor did not: Properly record revenues in the accounting system, prepare bank reconciliations or … by New York State General Municipal Law (GML) Section 30. In addition, the 2022 AFR was inaccurate. Provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Wall Street Bonuses Rose In 2012
… Cash bonuses paid to New York City securities industry employees … and regulatory environment,” DiNapoli said. "Profits and bonuses rebounded in 2012, but the industry is still … to compensation reforms, firms now pay a smaller share of bonuses in the current year and a larger share is deferred to …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012Wall Street Bonuses Declined in 2011
… Cash bonuses paid to New York City securities industry employees … discussing this year’s Wall Street bonus report “Cash bonuses were down in 2011, reflecting a difficult year on … While a number of large firms announced reductions in cash bonuses for 2011 (with several firms reporting reductions in …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Wall Street Profits Up in 2016
… Securities industry profitability rose sharply in 2016, increasing by 21 percent, while the average bonus … the $14.3 billion in profits in 2015, reversing a three-year trend of declining profits. Profits were driven by … increase in the pool in three years. The average bonus per employee in New York City increased by 1 percent to …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016XII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… instructions outlined in Section 8.G - Payment Methods of this Chapter. Upon acceptance at the foreign banking …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyEnroll in the Vendor Self-Service Portal
… with a NYS Vendor ID* can use the Vendor Self-Service Portal on the Statewide Financial System (SFS) to check the … with a NYS Vendor ID can use the Vendor SelfService Portal on the Statewide Financial System SFS to check the …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portalVillage of Endicott – Budget Review (B4-15-11)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2015-16 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Wyandanch Union Free School District – Budget Review (B21-7-1)
… must submit to the State Comptroller each year, starting with the fiscal year during which the school district is … review letter. The District's proposed budget complies with the tax levy limit because it includes a tax levy of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1