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Inspecting Highway Bridges and Repairing Defects
… To determine if the New York State Thruway Authority (NYSTA) inspects its highway bridges and repairs defects. The … the period January 1, 2008 to August 17, 2012. Background NYSTA is responsible for inspecting its bridges and repairing …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsTown of Big Flats – Financial Management (2013M-170)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located … Key Findings Even though the Board received monthly budget-to-actual reports from the Supervisor, it did not develop and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Improper Medicaid Payments to a Transportation Provider (Follow-Up)
… Objective To determine the extent of implementation of the … in our initial audit report, Improper Medicaid Payments to a Transportation Provider (Report 2018-S-10 ). About the …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followCheektowaga Central School District - Capital Project Management (2022M-90)
… did not ensure change orders were submitted timely to the New York State Education Department (SED) for approval. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Freeport Union Free School District – Financial Management (2024M-49)
… appropriations, it appeared the District needed to use appropriated fund balance and reserves to close projected budget gaps totaling $51.4 million for … in real property tax levies that are higher than needed to finance expenditures. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Opinion 95-25
… aid has not been apportioned and paid pursuant to the express terms of section 54 of the State Finance Law. … fiscal year because the aid is not payable pursuant to the express provisions of section 54. Chapter 53, however, … equivalent of, the aid previously paid pursuant to the express terms of section 54. Therefore, in our view, the …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 90-4
… the time the obligations are outstanding. This is in reply to your letter concerning the dredging of a pond within the … pond have asked the village to explore the possibility of having the village dredge the pond and assess the cost on the … p 43; 1981 Opns State Comp No. 81-325, p 353). It would not contravene Article VIII, §1 to expend municipal moneys in …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 90-27
… or they may be elected pursuant to the provisions of article 11 of the Town Law. This is in response to your … establishment of joint fire districts without petition. Article 11-A of the Town Law (§189-a et seq. ) and article 22-A of the Village Law (§22-2210 et seq. ) provide …
https://www.osc.ny.gov/legal-opinions/opinion-90-27DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… New York state has seen a surge in hate crimes over the last five … since data collection and annual reporting were mandated by New York’s Hates Crimes Act of 2000, according to a report by State Comptroller Thomas P. DiNapoli. The number is 69% …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsOpinion 92-7
… of tax moneys to pay debts incurred in the operation of a volunteer's business) WORDS AND PHRASES -- "Relief" … firefighter and his or her family, that the firefighter is indigent and that the expenditure will provide personal … as otherwise provided in any special law. Therefore, when an exempt firemen's benevolent association has been …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 97 - 12
… engineer who appears before the board) GENERAL MUNICIPAL LAW, §§801, 805-a: An arrangement whereby the recording … be prohibited from performing services for the engineering firm in relation to any matter before, or to come before, the … in matters before the planning board. General Municipal Law, article 18 (§800 et seq .) contains provisions of law …
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… 4 percent as planned will depend on the amount of capital funding made available by New York state and New York City, … and toll increases of 4 percent, the capital program would account for 21 percent of operating revenues during the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. … The …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… of Economic Analysis show personal income in New York State has surpassed pre-pandemic levels by 12.8 percent. Personal income, which is comprised of wages, income earned by business owners or members of a partnership (“proprietors’ …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021Opinion 2001-14
Whether a town board member who also serves as the head village mechanic would have a prohibited interest in conducting services on town equipment
https://www.osc.ny.gov/legal-opinions/opinion-2001-14DiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… plea to grand larceny in the third degree in April. Rose also paid $22,000 in restitution toward the $60,288 she stole … in partnership with OSC investigators, continues to get to the heart of these crimes so we prosecute them to the … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsAdministration and Collection of Real Estate Transfer Taxes
… Purpose To determine if the Department of Taxation and Finance … (Department) has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer Taxes …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… Purpose To determine whether the New York City Department of Health and Mental Hygiene (DoHMH) … inspected; facilities complied with selected licensing and registration regulations; and identified violations were …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentUnified Court System Bulletin No. UCS-192
… automatic processing. Affected Employees Eligible Judges and Justices in Bargaining Unit 86 Effective Date(s) 03/28/13 … Commission on Judicial Compensation to examine, evaluate and make recommendations with respect to adequate levels of compensation and non-salary benefits for Judges and Justices of the state …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-192-april-2013-salary-increase-judges-and-justices-unified-court