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Opinion 94-5
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Home Rule Law, §10[1][ii][d][3][4]; see 1992 Opns St Comp No. 92-56, p 134). The conclusion that section 116(13) … abuse at the expense of town taxpayers" (1980 Veto Message No. 93). The 1982 amendment, which eliminated the reference …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Opinion 94-4
… of the potential for theft or misuse, the use of signature stamps should be carefully monitored at the local level. The … town should establish internal controls to ensure that the stamps are accessible only by appropriate officers and for …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 89-48
… This opinion represents the views of the Office of the State Comptroller at the time it was … "Undertaking for Discharge of Mechanic's Lien". You ask (i) where and how the bonds are to be indexed on your records, … the notice of claim property (sic) belonging therein. The date, hour and minute of the filing of notice of each claim …
https://www.osc.ny.gov/legal-opinions/opinion-89-48State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Garrison Union Free … does not maintain up-to-date budget-to-actual reports to aid in the monitoring of its fiscal performance. The 2024-25 … Thomas P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsCase Management
… to be able to live independently, safely, and comfortably in one’s home for as long as possible. The New York City … 1.9 million adults aged 60 and older (seniors) residing in the City. Seniors with certain functional limitations may … over 39,000 seniors received case management services in City fiscal year 2022. DFTA contracts with community-based …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementDiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… also impacted by the city’s tax system even though they do not own their homes. While tenants do not pay property taxes directly, property taxes represent …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersState Agencies Bulletin No. 170
… cancel Additional Annual Salary Factors on the Additional Pay Panel. This Bulletin replaces the section titled "Ending Additional Pay" found in Bulletin #96, page 2. Affected Employees Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… email to [email protected] . See Chapter VII.1 – State Revenues Overview for complete guidance. Once notified …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationIX.3.A Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies - Pre-Award Spending Projects – IX. Federal Grants
… also provide an expected timeline for receipt of the new award. Upon creation of the project, agencies can create …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix3a-establish-maintain-federal-grants-sfs-non-onboarding-agencies-pre-award-spending-projectsState Agencies Bulletin No. 1016.1
… is to continue to maintain up-to-date employee addresses in the PayServ system and remind agencies of existing tools … immediately. Background Maintaining up-to-date addresses for employees enables the State to provide high quality … that compares the address file of organizations to the latest address reported to USPS by individuals. This service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… Law 5 authorizes local governments and school districts to pay for the actual and necessary expenses of travel, meals, … or school district credit cards should not be used to pay for expenses incurred for non-employee travelers. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesSelected Performance Measures
… Database (NTD). The FTA uses this information as the basis for allocation of federal funding. In some instances, the FTA … defines a performance measure differently than the MTA. For example, the MTA generally considers ridership to be the … 156,493 as opposed to 247,780. LIRR and Metro-North use a model based on a 36-year-old survey of passenger travel …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The town has not maintained separate accounting records for a $4.1 million capital project to construct a waste water … that the town clerk recorded and deposited money collected for cottage rentals in an accurate and timely manner Village …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… in poverty, individuals with disabilities, and aging New Yorkers are among those who may suffer the loss of … costs of fighting the coronavirus,” DiNapoli said. “New York is facing an unprecedented public health and fiscal … to come. As reports by my office have repeatedly shown, New York ranks first among the small group of states that …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookDue Diligence for Companies Holding Abandoned Funds
… before transferring, or escheating, the property to New York State. This process, called due diligence, is not only required by the New York State Abandoned Property Law (APL), but is good … as abandoned property and transferred to the Office of the New York State Comptroller unless they claim it before the …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… the trust fund balance presents a serious challenge for the state and businesses struggling to recover from the pandemic. Action is needed to avoid hiking costs for New York businesses and slowing the state’s economic … workforce, causing a historic surge in layoffs and claims for UI benefits. From the fourth quarter of 2019 to the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentComptroller DiNapoli Releases Municipal Audits
… the unrestricted fund balance deficit increased to as much as $171,492 during the audit period. Auditors also … for overtime costs in certain departments. However, it does not appear that the total appropriation will be … were communicated confidentially to officials. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… far exceeds this amount, and tens of billions of dollars in local projects remain in the pipeline, according to a report by State Comptroller … Facilities Corporation serves a critical role in financing improvements to New York’s water …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-waterDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… N.Y. company that serves as a supportive housing provider for New Yorkers with mental illness. The audit released today … nearly $7.8 million in expenses to provide 708 beds for program clients in Albany, Dutchess, Orange, Otsego, … way to ensure service providers are only receiving payment for appropriate expenses or if program goals are being met. …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… Authority’s New York City Transit (Transit) needs to do a better job of maintaining its security and safety … 30 projects were delayed because no one was available to do the work from Transit’s pool of Small Business Mentoring … Authoritys New York City Transit Transit needs to do a better job of maintaining its security and safety …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-order