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Opinion 90-41
… or statutory amendments that bear on the issues discussed in the opinion. SEWERS AND SEWERS SYSTEMS -- Sewer Lines … Village Law (Village Law of 1909). Section 264 provided for the entire cost of constructing the sewer system to be … forth a procedure whereby fronting owners could petition for the construction of a sewer wholly at the expense of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-41DiNapoli: External Risks Threaten NYC Budget
… beyond the city's control, including possible changes in federal policy, are creating uncertainty." City officials … fiscal year that will be used to balance the budget for fiscal year 2018. The surplus was generated almost … city or the state would assume financial responsibility for these individuals if this were to happen. It is likely …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetSelected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These travelers incurred over $100,000 in … that this employee was the Fleet Manager, responsible for administering CUNY's Central Office vehicle fleet. Each …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesHolocaust Survivors
… For Funds Held by Swiss Banks and Insurance Companies in Europe If you are seeking information on accounts or … can be downloaded from the HCPO Internet website. In addition, the HCPO will provide assistance in completing a claim form. The NYS Comptroller’s Office of …
https://www.osc.ny.gov/unclaimed-funds/claimants/holocaust-survivorsNY State Comptroller DiNapoli: Social Media Firms Must Demonstrate They Can Protect Users
… user agreements," DiNapoli said. "Unless safeguards are in place, the companies are at risk of financial losses, … is that the company is holding a virtual annual meeting, in which shareholders call in rather than address board members face to face. The Fund …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-social-media-firms-must-demonstrate-they-can-protect-usersState Agencies Bulletin No. 1905
… Security Performance Advances and provide instructions for payments not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … and BU91 Background The following Chapter Laws provide for payment of performance advances on April 1 to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1905-april-2021-security-performance-advancesComptroller DiNapoli Releases Municipal Audits
… Water Commission and the Town of Westport . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … fundraising revenues and activities – and disbursements for purchasing, claims processing and audit, credit card use, …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… and the South Jefferson Central School District . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … to excessive levels and have consistently levied taxes for expenditures that could have been paid for with reserve …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsOpinion 90-38
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use … buildings are occupied and are dependent upon the highway for access. We are in receipt of your letter concerning a town highway which has been designated and posted for this year as a seasonal limited use highway pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-90-38State Comptroller DiNapoli Releases Audits
… of payments made through the contractor responsible for serving vehicles. Further, the contractor data does not include sufficient detail needed for the department to adequately monitor vehicle repairs and … maintenance costs. Also, the department does not monitor in-house maintenance expenses but, rather, relies on each …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsOperational Advisory No. 32
… regarding new Vendor ID’s, the proper use of the Vendor ID and required supporting documentation including related voucher identification and attachments for all ROA transactions submitted online or … Citibank but the refund would be from the actual vendor (i.e. Staples). Agencies must include the Citibank voucher ID …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesState Comptroller DiNapoli Releases School Audits
… School District and the Wells Central School District . "In an era of limited resources and increased accountability, … Condition (Nassau County) The board adopted budgets for fiscal years 2013-14 through 2015-16 that appropriated a … (Tompkins County) District officials did not apply for all the transportation state aid to which the district …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School District Audits
… school officials did not obtain current proof of residency for all students. Officials also did not provide the board … Auditors also found officials did not develop procedures for managing, limiting and monitoring user accounts and … IT security awareness training for district employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsKeene Central School District – Claims Processing (2015M-299)
… was to examine the District’s claims auditing process for the period July 1, 2014 through August 31, 2015. … Background The Keene Central School District is located in the Towns of Keene and Jay in Essex County. The District, … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $5.9 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Enlarged City School District of Troy – Leave Accruals (2014M-144)
… if District employees received and used leave accruals in accordance with employment contracts or collective bargaining agreements for the period July 1, 2012 through February 28, 2014. … and 700 employees. The District’s budgeted appropriations for the 2013-14 fiscal year were $97.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144DiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… we found hundreds of barriers to people with disabilities in our city parks, playgrounds and beaches,” DiNapoli said. … accessible, but many of the problems we found have existed for years and should have been addressed long ago.” Nearly … or parking spaces, to Not Achievable (Priority Level 5) for historic sites or hilltop parks where a fix was not …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesOpinion 90-46
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY CLERK -- Fees (refund by State of … retained by the county and not transmitted to the State for the period November, 1987 through November, 1989. Section … The Comptroller shall: * * * 15. Except where provisions for refund are otherwise specifically provided in any other …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Division of Housing and Community Renewal Bulletin No. DH-64
… Unit (RRSU) Performance Advances and provide instructions for payments not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit – BU67 who meet the … Agreement between the State of New York and DC37, provides for payment of performance advances on April 1 to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-64-april-2014-district-council-37-dc37-rent-regulationOpinion 98-15
… or statutory amendments that bear on the issues discussed in the opinion. HISTORIC PRESERVATION -- Town Building (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- Permissive (need for in town when selling historic building) GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-98-15DiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… so taxpayers know their money isn’t being squandered.” For the audit period of July 1, 2019 to March 31, 2022, … selected 1,155 IT assets to confirm they were inventoried in school districts’ records and selected 945 of these to see … assets, worth nearly $280,000, were not properly accounted for. Although three districts — East Quogue Union Free School …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipment