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State Comptroller DiNapoli Releases Municipal Audits
… county officials did not provide cyber security training to IT personnel and county employees. Sensitive information … (IT) control weaknesses were communicated confidentially to officials. Town of Oyster Bay – Financial Condition … (Nassau County) The board and town officials need to continue to improve their management and oversight of the …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsClaims for Individuals
… for individuals online or by mail. Search Enter your name in the Search for Individual box on our Search for Lost …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-individualsOpinion 90-4
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … TAXES AND ASSESSMENTS -- Assessments (special assessments in village) VILLAGES -- Powers and Duties (imposition of … part of the village's drainage system and where the filled in condition is a result of its drainage function. The entire …
https://www.osc.ny.gov/legal-opinions/opinion-90-4DiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… occurred and these claims were incorrectly paid with state funds. The outdated system also created obstacles to …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudOpinion 93-2
… a village board of trustees may upon its own motion, and shall upon petition, cause a proposition on the question … which a petition could be filed" pursuant to article 9 and that the proceedings thereunder "shall be the same as if …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Opinion 97-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of 1994. 2 Because of the conclusion reached herein, we need not address whether competitive bidding would be …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 91-11
… mayor. Presently, a successor mayor may appoint a new city engineer after the expiration of the engineer's … curtail the common council's present power to consent to a new appointment every third year. It is, therefore, our …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Opinion 94-1
… COUNTIES -- Powers and Duties (authority to chargeback salaries to sewer district) LOCAL LAWS -- Improvement Districts (authority of county to chargeback salaries to district) SEWER DISTRICTS -- Operation and Maintenance (authority of county to chargeback salaries to district) COUNTY LAW, §267; MUNICIPAL HOME RULE …
https://www.osc.ny.gov/legal-opinions/opinion-94-1DiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… about 170 students during the 2013-2014 school year. It reported $11 million in costs for reimbursement in the … did not keep required records to support the work hours it reported for reimbursement. $132,377 in excessive … with disabilities during the 2013-2014 school year. It reported $9.7 million in public funding reimbursements for …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesOpinion 91-27
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Real Property (sale of unneeded … by local law to authorize the conveyance of real property in a manner other than that provided by subdivision 6 of that … with or in limitation of a provision of any alternative form of county government heretofore or hereafter adopted by …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Opinion 89-18
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Conferences … TAX LAW, §§310, 318; STATE CONSTITUTION, ARTICLE VIII, §1: In the absence of express statutory authority, a town may not … indicate that the chairman of the board of assessors has, in fact, been reimbursed for lost wages in connection with …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Administration of Tenant Complaints
… for millions of New Yorkers. According to Office records, it received 19,653 tenant complaints during the audit period, … Officials have not established criteria for how long it should take to assign, address, and/or resolve tenant complaints. We observed that it took an average of 6.7 months for complaints just to be …
https://www.osc.ny.gov/state-agencies/audits/2014/12/11/administration-tenant-complaintsOpinion 90-33
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (power to appoint … officers and employees) VILLAGE LAW, §4-400(1)(c), (h): In the absence of the village mayor at a village board … board approval. You ask whether, under the Village Law, in the absence of the village mayor at the meeting of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Processing of Sexual Offense Evidence Collection Kits
… Collection Kits (kits) in compliance with Executive Law Section 838-a: Maintenance of Sexual Offense Evidence … at the lab, and kits received by law enforcement agencies on or after February 26, 2017 to be processed and reported on … does so for all jurisdictions across the State, excluding New York City. Key Findings From November 28, 2017 to October …
https://www.osc.ny.gov/state-agencies/audits/2020/05/27/processing-sexual-offense-evidence-collection-kitsV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… government; and the General Ledger Business Unit (GL BU) Change Request Form. For additional instruction on this … and password.. To add or modify a GL BU, complete the COA Change request form and submitted it to [email protected] . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuSubmitting Your Payment – Legacy Reporting
… two separate security forms you must submit to participate in the Electronic Debit program. Employer Certification Form …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/submitting-your-paymentDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… Insurance— the State's contractor which processes and pays claims made by Empire Plan beneficiaries. The … Court distinguished today’s decision from its 2009 charter school decision (New York Charter Schools Assn v DiNapoli) — … power was properly focused on billing records for State payments. … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersTown of East Otto - Information Technology (2018M-156)
… IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt an acceptable … agreed with our recommendations and indicated they planned to initiate corrective action. … Town of East Otto …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156IX.11.D DUNS Number – IX. Federal Grants
… and Single Audit. State agency guidelines can be found in the Budget Policy and Reporting Manual I-100 (2003) . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberUnexpected Delays and Events
… both the largest commuter railroad and the oldest railroad in America operating under its original name. It extends from … oversees the movement of trains and train dispatchers in its Operations Center (Center) in Jamaica. It also … parameters that would require cross-honoring. Compile a list of all Lessons Learned recommendations and the status of …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-events