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Comptroller DiNapoli Releases Municipal Audits
… ($78,441) to questionable businesses in which there was no evidence that they provided any services to the company. … to improve and maintain a Board member’s property with no lease agreement in place. The work performed raises … issues under The New York State Constitution, because no contract was in place at the time. The constitution …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1134
… Purpose To inform agencies of the process for reporting line number … in NYSTEP. When reporting these line number changes, use LNR (Line Item Realignment); do not use MOV. Upon … the position is saved. The following messages will appear after the save: “Examined: 1, Bypassed: 0, Update Errors: 0, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012Opinion 90-61
… -- Assessments (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose benefit assessments) WATER SUPPLY AND DISTRIBUTION -- Water Supply Districts …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 90-5
… This opinion represents the views of the Office of the State Comptroller at the time … their number, subject to the statutory maximum. This is in reply to your letter concerning the appointment of … to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be …
https://www.osc.ny.gov/legal-opinions/opinion-90-5State Agencies Bulletin No. 2369
… Bulletin No. PIP-008 .1 and the Request Stop Payment Job Aid. Questions: Questions should be directed to the Uncashed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2369-request-stop-payment-replacement-reversal-or-exchange-new-york-stateState Agencies Bulletin No. 1751
… (7S), NYCBERS (7T), NYCERS (7U), PFRS (7W), NYSTRS (7X), and NYSERS (7Y) Background In accordance with Senate … 1, 2019, which provides for dollar limitations on benefits and contributions under qualified retirement plans, the … contributions when an employee’s pensionable earnings reach the $200,000 limit. Contributions will resume in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1751-maximum-salary-limit-tier-6-members-following-retirement-systemsState Agencies Bulletin No. 952
… Purpose To inform agencies of the automatic processing of Social Security and Medicare tax withholding refunds related to Military Stipend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/952-refund-social-security-and-medicare-tax-withholdings-related-militarySelected Financial Management Practices (Follow-Up)
… ( 2013-S-56 ). Background Our prior audit found the Hudson River Park Trust (Trust) needed to improve its practices related to …
https://www.osc.ny.gov/state-agencies/audits/2017/09/15/selected-financial-management-practices-followPutnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… personal Internet usage. The rooms housing the IT servers and infrastructure did not have safeguards to track …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … disabled. Most of these accounts should have been disabled in February 2021 when the District updated their network … B includes our comment on an issue that was raised in the District’s response letter. … audit school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkXIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… allows the agency to move toward the use of the description, the agency project reference number, and … data to support agency reporting needs. Project Description As a searchable field, the project description should be used to help agencies identify projects …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionMillbrook Central School District – Information Technology – User Accounts (2021M-48)
… Officials did not establish adequate controls over the District’s user accounts to prevent unauthorized use, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsModel Code of Ethics for Local Governments - Frequently Asked Questions
… Print PDF Version Must all provisions of the Model Code of Ethics for Local Governments ("Model Code"”) be adopted by … [future employment], and Section 17 [gifts]). What is an example of a function that does not require the "exercise of …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsOpinion 93-4
… on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (when two-thirds vote required) -- Referendum … TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority to issue bonds to finance judgments) LOCAL FINANCE LAW, … or purpose (Local Finance Law, §§10.00[a], 21.00[a]; see also NY Const, art VIII, §2). Clearly, towns are …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Opinion 92-47
… (of E911 surcharge moneys) COUNTY LAW, §307: Emergency 911 (E911) System surcharge moneys need not be segregated in … purpose. You ask whether a county must segregate Emergency 911 (E911) System surcharge moneys in a "separate account". … for these expenditures ( cf . General Municipal Law, §9-a, relative to inter-fund advances between funds raised …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Opinion 94-20
… removal) VILLAGE LAW, §§5-518, 6-622, 22-2200; MUNICIPAL HOME RULE LAW§10(1)(ii)(e)(2); LOCAL FINANCE LAW, §§26.10, … removal in excess of the amounts appropriated, but it may issue budget notes to finance such excess costs. In addition, a village has temporary authority to issue serial bonds to pay for "extraordinary expenses" for …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 89-61
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWN SUPERVISOR -- … charged only to area of town outside of villages) VILLAGE JUSTICE -- Abolition (effect of) MUNICIPAL FUNDS -- Part-Town … UNIFORM JUSTICE COURT ACT, §§201(b), 2001(1), 2101(i)(2); CRIMINAL PROCEDURE LAW, §100.55: A village may abolish the …
https://www.osc.ny.gov/legal-opinions/opinion-89-61DiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… of Buses (Transit Bus), and MTA Bus Company (MTA Bus) need to improve their preparations for extreme weather as an audit … and inspections of resiliency equipment, and a failure to follow weather alert procedures. “While the MTA has been … MTA assets, including serious damage to the Queens Midtown Tunnel, the Hugh L. Carey Tunnel, and six bus depots in 2012. …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… These facilities provide housing, meals and personal care for individuals who need help with daily activities. All … oversight offices had inspection backlogs – New York City, Long Island and Western New York – while Central New York had … cited; and A half-empty vodka bottle in a medical room and marijuana paraphernalia in an administrator’s office. At one …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsOpinion 88-46
… no longer represent those views if, among other things, there have been subsequent court cases or statutory … as to whether such an agreement would be proper. While it is not a function of this Office to review the propriety of … municipality need not consult with the fiscal officer of any other participating school district or municipality …
https://www.osc.ny.gov/legal-opinions/opinion-88-46