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Opinion 97-5
… AND ASSESSMENTS -- Assessments (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- … -- Powers and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village … road leading from a village street into property of a not-for-profit corporation, with the costs assessed against the …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … and expenditure projections in the tentative budget for the general, electric, library and parking funds are … not prepare monthly bank reconciliations, properly account for bail money held by the court or accurately report fines …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Town of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… was to evaluate the selected Town financial operations for the period January 1, 2011 to December 31, 2012. … five-member Town Board is the legislative body responsible for the general management and control of the Town’s … the safe. The Clerk did not perform bank reconciliations for the tax collection account. As a result, in 2011 the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267State Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… and rising costs. “The agreement will raise total spending for the city to $101 billion in fiscal year (FY) 2023, … 2023. “Spending increases since April 2022 include funding for new programs, some of which are funded only in FY 2023. … programs, the city enhanced its labor reserve since April for the potential cost of wage increases in the next round of …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementDo Not Call Enforcement Efforts (Follow-Up)
… Division of Consumer Protection (Division) is responsible for enforcing the Law, which took effect in 2001. Initially, … since 2014, the number of cases referred to counsel for further action decreased in each of the two subsequent … concluded that the Division should evaluate the potential for using Federal Trade Commission resources and strategies …
https://www.osc.ny.gov/state-agencies/audits/2020/02/19/do-not-call-enforcement-efforts-followComptroller DiNapoli Releases Municipal Audits
… Supervisor re-allocated and collected additional salaries for bookkeeping duties totaling $73,794 from April 2015 … authorization. In August 2017, he reimbursed the town for these extra payments and the town paid $58,858 to the supervisor’s wife for services she provided during this period. The board also …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … maintain records prior to April 2009. The travel expenses for the 27 Department employees selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expenses-0State Comptroller DiNapoli Releases School District Audits
… did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. The district … were submitted and reimbursed. Claims were not submitted for 465 eligible services totaling $18,022. Had these … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The district …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1943
… of this bulletin is to provide agencies the process for reporting hours of paid leave used by employees to obtain … on an employee’s annual W-2 (Wage and Tax Statement) for 2021. Affected Employees Employees utilizing paid leave … OSC by 10/22/2021. This leave is only permitted to be used for a maximum of 4 hours per injection, it is not appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1943-covid-19-vaccination-leave-under-2021-american-rescue-plan-act-arpaDiNapoli: Local Sales Tax Collections in August Grew More Than 15 Percent
… outside of New York City saw year-over-year collections for August grow by double digits, ranging from 12.6% in … against what had been reported by sales tax vendors for the reporting quarter and adjusts payments to local … on the regional picture of sales tax collections for the third quarter (July through September) of 2021. Table …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-local-sales-tax-collections-august-grew-more-15-percentState Comptroller DiNapoli Releases Municipal Audits
… (Suffolk County) The board made an inappropriate payment for medical expenditures totaling $21,000. The board also approved payment for 118 purchases totaling $38,563 made on district credit … documentation. In addition, the board approved payment for 58 fuel credit card transactions, consisting of 1,181 …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0ReStacking Occupancy Initiative
… the State’s 2013-2014 Budget included an expectation for $5 million in additional savings, for a total of about $26 million in savings expected by March … $51 million in lease costs savings which, after adjusting for move costs that total about $18 million, resulted in …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeExamination of Unemployment Insurance Benefits
… “filters” and performed file matches to select payments for examination based on ris k . We reviewed the high risk … newly hired New York State employees who owed DOL money for outstanding benefit overpayments. The results contained … from newly hired New York State employees who owe DOL for UI overpayments made in prior years, and $101,443 from …
https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefitsState Comptroller DiNapoli Releases Municipal & School Audits
… Over a 16-month period, officials missed an opportunity for the district to realize approximately $487,000 in … investment program. The assistant superintendent for business, finance and support services and district … State Aid (Essex County) District officials did not apply for all applicable transportation state aid for new bus …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 435
… Investments Inc. has been selected as the new plan manager for the New York State College Savings Program, and the … all payroll records with the new account information for employees who currently participate in the College … 1-877-NYSAVES or access the website at www.nysaves.org for forms and enrollment information. Agencies will continue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/435-change-manager-nys-college-savings-programConflicts of Interest of Municipal Officers and Employees
… you in a position of public trust. You are responsible for ensuring that public resources are used in the best … from having interests in contracts with the municipality for which they serve, but only under certain circumstances. In order for a municipal officer or employee to have a prohibited …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesProtection of Child Performers
… Department’s Child Performers Unit (Unit) is responsible for monitoring compliance with all parts of the Law and … NYCRR establish certain responsibilities and requirements for parents/guardians and employers to protect child … 2016, the Comptroller had received over $640,000 in trust for more than 5,600 child performers. The Department has used …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … totaled more than $1.2 million because cash balances for the town-outside-village general and highway funds … sites or options prior to entering into a 17.5 year lease for office space with a private developer. As a result, …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… balances did not agree with general ledger cash balances for 55 of 133 bank reconciliations. The supervisor also did … annually submit sufficient accounting records to the board for audit and while he filed the annual financial report … accurately billed and collected resident district tuition for the sample of 50 students reviewed. They also accurately …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School and Local Government Audits
… officials did not properly approve or monitor agreements for PTEs. Without adequate controls, the board cannot be … which is seven years beyond its usable life, accounted for approximately $66,000, or 70%, of these total repair … any highway equipment capital reserve funds to save funds for asset replacement. Middle Country Central School District …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-audits