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Opinion 89-13
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … distinguish between purchases of new or used equipment, it is the opinion of this Office that the purchase of both … requirements is found in subdivision 6 of section 103. It provides as follows: Surplus and second-hand supplies, …
https://www.osc.ny.gov/legal-opinions/opinion-89-13State Agencies Bulletin No. 1998
State Agencies Bulletin No 1998
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1998-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionCaton No. 1 Fire District – Financial Oversight (2013M-262)
… audit was to examine the Districts’ financial operations for the period January 1, 2012 through July 12, 2013. … $270,000 or 169 percent of the budgeted appropriations for 2013. The Board has not adopted an investment policy as … as performing an annual audit of her records and reports for 2011 and 2012. The Treasurer failed to prepare and submit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2011, to January 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Controls Over Vehicle Use and Transportation-Related Expenses
… the Department’s vehicle use and maintenance expenses for the period from January 2017 to December 2019 and … the State, of which 10 operate repair shops responsible for the maintenance of Department vehicles. These 11 regions … on the vehicle type and service needed. As of March 2020, the Department’s fleet included both passenger and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesOpinion 93-5
… that bear on the issues discussed in the opinion. TOWNS -- Budget (effect of late publication of notice of hearing) TOWN … the board, "shall constitute" the budget for the ensuing fiscal year (Town Law, §109[3]). Pursuant to County Law, §227, the …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 2008-5
… This opinion represents the views of the Office of the State Comptroller at the time … of thirty-five per centum applicable if the village owns all of the fire apparatus to be used in carrying out the … for fire company purposes only. If the village owns all of the fire apparatus to be used in carrying out the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Unnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… services, totaling $25,200 per year. As a result of this dual arrangement, her combined annual compensation by the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsOpinion 89-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-14DiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… of the agreement, the Fund withdrew shareholder proposals it had filed for consideration at each company’s annual … Court’s Citizens United ruling in 2010, DiNapoli has made it a priority to engage the Fund’s portfolio companies to …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingHalf Hollow Hills Central School District – Procurement (2016M-239)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Hills Central School District is located in the Towns of Huntington and Babylon in Suffolk County. The District, … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Valley Stream Union Free School District #30 – Purchasing (2016M-171)
… Purpose of Audit The purpose of our audit was to examine the … through December 31, 2015. Background The Valley Stream Union Free School District #30 is located in the Town of Hempstead in Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171State Agencies Bulletin No. 1923
… (University Police, Encon Police, Park Police, and Forest Rangers). Affected Employees Employees in Bargaining Unit 31 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1923-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseDiNapoli Releases Interactive Map of Local Census Results
… can impact how revenues, such as local sales tax and federal aid, are distributed.” The state’s overall population … of 4%. Mount Vernon’s population grew the fastest at 9.8%. Buffalo added the most people (17,039) – an increase of 6.5% …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsOvertime Compensation – Legacy Reporting
… staff . What Constitutes Overtime Payments? For compensation to be classified as “overtime,” it must be paid …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationU. S. Steel and DiNapoli Agree on Enhanced Disclosure of Corporate Political Contributions
… the Fund withdrew a shareholder proposal it had filed for consideration at the Fortune 500 company’s annual … politics,” DiNapoli said. “U. S. Steel is to be commended for agreeing to voluntarily disclose its political … political spending. The Fund’s proposal asks companies for a comprehensive and public report that lists their …
https://www.osc.ny.gov/press/releases/2015/03/u-s-steel-and-dinapoli-agree-enhanced-disclosure-corporate-political-contributionsNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… selection decisions. Siwo has worked on Wall Street for nearly 15 years. Most recently, he was an investment … funds and curated an impact investing platform designed for institutional investors and fund managers. Siwo began his … from Cornell University. A photo of Siwo is available for download here …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… Fire District is a district corporation of the State, distinct and separate from the Town of Hardenburgh in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mScarsdale Union Free School District – Information Technology (2016M-252)
… through May 12, 2016. Background The Scarsdale Union Free School District is located in the Town of Scarsdale in … shared with District officials. … Scarsdale Union Free School District Information Technology 2016M252 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… our audit was to review the District’s budgeting practices for the period July 1, 2012 through February 18, 2014. … students and 330 employees, with budgeted expenditures for the 2013-14 fiscal year of approximately $35.7 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136