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Prompt Payment
… law, allows the accrual of interest for a period of time a payment is delayed due to the fund or sub-fund from which the payment is to be made having insufficient cash. Memo Bill … law allows the accrual of interest for a period of time a payment is delayed due to the fund or subfund from whic …
https://www.osc.ny.gov/legislation/prompt-paymentDriver Responsibility Assessment Program
… laws enacted to promote safety and protect consumers. In an effort to prevent the repeated behavior of problem drivers and to improve traffic safety, in November 2004, the State Legislature amended the Vehicle … database and its contents. Although ITS has a procedure in place requiring that any manual changes be noted by the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programDiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… Westchester County District Attorney Anthony A. Scarpino, Jr. announced the convictions of Annette Bigelow, 60, and … accountable. I thank Westchester County D.A. Scarpino, Jr. for prosecuting these thefts.” “This is another instance … taking money from the people of New York,” said Scarpino, Jr. “We continue to work with State Comptroller DiNapoli to …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsII.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… and process of the constitutional system of budgeting in New York State. These responsibilities are provided in Article VII of the State Constitution and Articles 3 and 4 … for prescribing methods of accounting are provided in Article V, Section 8 of the State Constitution, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewVillage of Ilion – Information Technology (2015M-34)
… of inappropriate Internet use. Update and periodically test the disaster recovery plan. Adopt a breach notification …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Wyandanch Union Free School District – Budget Review (B23-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Yaphank Fire District – Claims Processing (2013M-51)
… 31, 2012. Background The Yaphank Fire District is located in the Town of Brookhaven in Suffolk County and serves 14.1 … Because of this procedure, the entire Board does not audit all claims. At monthly meetings, the Board simply receives a … of the Board’s audit. Key Recommendations Ensure that all claims, other than those exceptions allowed by Town Law, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51VII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… using one of the following preferred payment methods for small dollar purchases: Purchasing cards (P-cards) Travel … the required documentation. Petty Cash (Advance Account Code 59001) The petty cash advance account can be used for … upon receipt of the employee’s salary check. Please see ‘Personal Service (Payroll) Corrections’ within this section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesDiNapoli: Get Your Money Back!
… (OUF) now returns, on average, over $2 million in lost money, known as unclaimed funds, every day. Unclaimed funds occur when people are separated from their money and can come from utility deposits, trust funds, old … is working to make it easier than ever to reclaim lost money, including mailing some checks directly to their …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backOpinion 95-26
… meeting room if the purpose of the meeting relates to the care and relief of indigent or disabled volunteer … for the retention of necessary records relating to the care and relief of indigent or disabled volunteer … space. If issues arise which directly relate to the care and relief of indigent or disabled firefighters and …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Comptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez
… today announced the indictment of former Tremont Crotona Day Care Center Program Director Anna Mendez on one count of … defendant embezzled tens of thousands of dollars from a day care in the Bronx, using the proceeds of her crime for …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profitDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… In response to a request from the Troy City Council, New York State Comptroller Thomas P. DiNapoli … lines in Troy at no direct cost to taxpayers,” said Troy City Council President Sue Steele . “Residents expect to … In response to a request from the Troy City Council New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… of the Financial Statements of the Tuition Reimbursement Account for the three fiscal years ended March 31, 2013. … Reimbursement Fund, now titled the Tuition Reimbursement Account Special Revenue Fund (TRA), to protect the financial … created the Proprietary Schools Vocational Supervision Account (Supervision Account) to support Bureau of …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Andes Joint Fire District – Financial Activities (2020M-158)
… Determine whether the Andes Joint Fire District District officials established adequate controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Opinion 89-11
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, 9105; Laws Of 1975, Chapter 543: The … to rent a room in which to meet, if the meetings are for the purpose of providing care and relief to disabled or …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Annual Audit
The objective of our examination was to determine whether claims were appropriate and complied with the New York State Workers’ Compensation Law and mandated fe
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-07-26-b.pdfTown of Byron – Procurement (2024M-11)
Determine whether the Town of Byron (Town) officials complied with New York State General Municipal Law (GML) and Town policy when procuring goods and services.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/byron-town-2024-11.pdfUnclaimed Property Relating to Pawn Brokers
Unclaimed property subject to Section 1301 of the Abandoned Property Law includes any surplus monies resulting from the sale of personal property by the pledgee
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/pawn-brokers.pdfTuition Assistance Program: Audit of the State Financial Aid Program at LIM College (2015-T-2)
The objective of this audit was to determine whether LIM College (LIM) officials complied with the State Education Law and the Commissioner of Education’s Rules
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15t2.pdfWyandanch Union Free School District – Budget Review (B24-7-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2