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Opinion 89-12
… OF INTEREST -- Construction Contracts -- (propriety of engineer, who intends to bid, preparing specifications and … OF INTEREST - - Engineering Services -- (propriety of engineer, who intends to bid, preparing specifications and … CONTRACTORS - - Conflicts of Interest -- (propriety of engineer, who intends to bid, preparing specifications and …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 88-65
… tax receipts to mortgagee banks when taxes are paid from an escrow account. Prior opinions, including 34 Opns St … officer must provide a tax receipt when taxes are paid from a mortgage escrow account. You have also asked whether a … residence located within the state which receives money from a mortgagor for the purpose of payment of real property …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 95-28
… Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing investment in vehicle not listed in General Municipal Law, … of the United States of America and obligations guaranteed by agencies of the United States of America where principal and interest are guaranteed by the United States of America. Each of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 2000-23
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … unit, receives a 4% pay increase, and other officers in the bargaining unit receive a 4% increase plus an … increase pursuant to General Municipal Law §207-m. We are in receipt of your letter concerning the entitlement to a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23DiNapoli: Wall St. Profits Soared in First Half of 2020
… industry saw its pretax profits reach $27.6 billion in the first six months of 2020, an 82 percent increase over … money, plummeting interest rates and rising volume in trading drove profits dramatically upward to a level hard to imagine in March,” DiNapoli said. “Wall Street’s successful first …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020State Comptroller DiNapoli Releases Municipal Audits
… not establish adequate controls to safeguard fixed assets. In addition, the treasurer did not submit required annual … town clerk did not deposit collections totaling $100,496 in a timely manner. In addition, the golf director did not provide adequate …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Municipal Housing Authority and the Town of Stockton . “In today’s fiscal climate, budget transparency and … surplus funds have increased to levels which are excessive in comparison with the town’s expenditures for those funds. … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… and building permit fees after an audit and investigation by State Comptroller Thomas P. DiNapoli’s office revealed the … public official to justice.” “Abuse of the public trust by those, like the defendant, upon whom we depend to do the … can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftComptroller DiNapoli Releases School Audits
… District and the Tuckahoe Union Free School District . “In an era of limited resources and increased accountability, … claims processing function that allow claims to be audited in a timely manner and in accordance with BOCES policy and state law. Skaneateles …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0DiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… special education costs over a two-year period, according to an audit issued today by New York State Comptroller Thomas … district officials developed a more cost-effective way to provide special education services to students that eliminates tuition and avoids transportation …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationComptroller DiNapoli Releases Municipal Audits
… Fire District and the Claryville Volunteer Fire Company . “In today’s fiscal climate, budget transparency and … hours were overstated and 17.25 hours were understated. In addition, library officials did not use competitive … bank statements, cancelled check images or invoices. In addition, the board does not require the treasurer to …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsNYSLRS Fact Sheet
Statistics about NYSLRS the New York State and Local Retirement System including membership details and average salary and pension amounts
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetCapital Planning (Follow-Up)
… the implementation of the three recommendations included in our initial audit report, Niagara Frontier Transportation … authority responsible for air and public transportation in Erie and Niagara counties in New York State. NFTA businesses include a bus, light rail, …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followControls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… report, Controls Over CUNY Fully Integrated Resources and Services Tool ( 2015-S-34 ). Background CUNY is the … of 24 institutions. The CUNY Fully Integrated Resources and Services Tool (CUNYfirst), which replaced CUNY’s legacy … student administration, financial administration, and human resources. As of February 15, 2018, there were 1.64 …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followProperty Tax Credits
… oldest program (the Property Tax Freeze program) beginning in levy year 2014. Each of these credits are intended to … duplicate payments or home owner or property not eligible. In addition, we worked with the Department to return 20 …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsAdoption Subsidy Program (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Adoption Subsidy Program (Report … subsidy payments to adoptive parents were supported and in compliance with governing regulations. The Office of … provides subsidy payments to assist adoptive parents in the care and support of these children. We found that …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followControls Over Computers (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Controls Over Computers (Report … The Department manages the City's water supply, 14 in-City wastewater treatment plants, as well as seven … 30, 2013, the Department had 5,571 full-time employees in 20 separate bureaus. Our initial audit report, issued on …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-followAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… the recommendation made in our initial report, Assessment and Collection of Selected Fees and Penalties (2010-S-70) . Background Our initial report, … officials had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund (Fund), …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followAlfred State College of Technology – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State. These employees each incurred over $100,000 in travel expenses during the three year period ending March … other travel expenses that we identified as outliers in our planning analysis. These included over $1,037,509 …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesCollection of Lease and Permit Revenues
… of May 2012, the Department was owed a total of $6 million in lease and permit revenues, including $2.4 million between … due and another $1.4 million at least six years past due. In total, 195 permits were more than 30 days past due. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenues