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DiNapoli: 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 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-94-1Opinion 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https://www.osc.ny.gov/legal-opinions/opinion-93-2DiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud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 The outdated system also created obstacles to …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudOpinion 90-4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-90-4One-Year FAE – Special 20- and 25-Year Plans
… The one-year FAE includes eligible payments earned in the 12 months right before you retire. The types of payments included in a one-year FAE are the same as the types of payments included in a three-year FAE. Your pension benefit will be calculated …
https://www.osc.ny.gov/retirement/publications/1517/one-year-faeX.5.B Requesting a Single Payment Vendor ID – X. Guide to Vendor/Customer Management
… Unit (VMU), for a new Single Payment Vendor ID to use in the Statewide Financial System. Only the VMU can establish … at [email protected] with “Single Payment Vendor Request” in the subject line. QUESTIONS For questions about this … Unit VMU for a new Single Payment Vendor ID to use in the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5b-requesting-single-payment-vendor-idOpinion 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-89-18CUNY Bulletin No. CU-674
… Affected Employees Annual and Hourly PSC employees in Bargaining Units AJ, GA, TC, T8, CA, CB, and CE who meet … reported on the Time Entry page. The following is a list of the earn codes that will be automatically adjusted: … should utilize Locked Query #49 to identify a complete list of all regular earnings and retroactive adjustments. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-674-2018-2020-professional-staff-congress-psc-retroactiveInvestors Ask SEC to Reject Exxon's Attempt to Silence Questions on Climate Change
… will be impacted by public policies seeking to rein in climate change. DiNapoli, as trustee of the New York State … other ExxonMobil investors filed a shareholder proposal in December, asking the company to publish an annual … the proposal from a shareholder vote at its annual meeting in the spring. Investors responded to ExxonMobil’s move in a …
https://www.osc.ny.gov/press/releases/2016/02/investors-ask-sec-reject-exxons-attempt-silence-questions-climate-changeDiNapoli: Too Many Subway Stations Need Repairs
… Too many New York City subway stations are in disrepair and New York City Transit’s repair program is … the city’s 468 stations were free of defects, and just 1-in-4 had most or all of their station components in good repair. “New York City Transit reports it is making …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsUnexpected 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-eventsOpinion 92-46
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Bidding Monetary … to be used at a village youth center should be considered in the aggregate for purposes of determining the competitive … bidder after public advertisement for sealed bids in the manner provided by section 103. Since it is …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Area #10 – Firewalls and Intrusion Detection – Information Technology Governance
… is the process of monitoring the events occurring in a computer system or network and analyzing them for signs … review of network activity even with an automated IDS in place. When a security violation occurs, appropriate …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… information, in a complete and accurate manner, so it can effectively monitor authority operations. … corresponding review of the THA’s information technology (IT) assets, auditors found major deficiencies in the authority’s IT security and instances of unacceptable computer usage. For …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityOpinion 2005-2
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: Foreign fire tax monies may not … a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 90-21
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (procedure in town) LOCAL LAWS -- Transfer of Function (town clerk's function in connection with preparation and custody of claims) TOWN …
https://www.osc.ny.gov/legal-opinions/opinion-90-21