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Opinion 91-47
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing of an objection to … proceedings for purposes of fixing the filing fee charged by a Surrogate's Court. Such objections are made in a proceeding other than probate and the fee is properly …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 91-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … as his or her bookkeeper or confidential secretary) GENERAL MUNICIPAL LAW, §800(3); TOWN LAW, §29(15): A town … v Town Board of the Town of Onondaga , 61 AD2d 352, 402 NYS 677). We believe that the employment of relatives or …
https://www.osc.ny.gov/legal-opinions/opinion-91-18NY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… Mobil Corp., after a review of the companies’ readiness to transition to a low-carbon economy, State Comptroller Thomas P. … is an increasingly urgent risk facing all investors, and I am determined to protect the state’s pension fund by …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investState Comptroller DiNapoli Releases Municipal & School Audits
… District officials did not always accurately calculate separation payments and did not ensure an independent review of separation payment calculations was performed. Therefore, … and missed payments. Of the 41 employees reviewed, 14 separation payments totaling $66,036 were not calculated …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
Determine whether the Board and District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionComptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… New York State Comptroller Thomas P. DiNapoli visited the Nassau County Holocaust Memorial and Tolerance Center in Glen Cove on September 9 to present a two-volume study on … Nassau County Holocaust Memorial and Tolerance Center and learn about their efforts to bring the history and lessons …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerState Agencies Bulletin No. 1669
… who have access to NYSPO Background New York State Payroll Online is an employee self-service application created to … run the following Locked Query to monitor their employees claiming exemption from Federal withholding on NYSPO: … mailbox. Questions regarding New York State Payroll Online issues may be emailed to the NYSPO mailbox. … To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionCUNY Bulletin No. CU-360
… OSC will automatically increase the biweekly deduction for Union Dues (Code 258 ) and Agency Shop Fee (Code 275 ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-360-district-council-37-local-375-dues-and-agency-shop-feeManagement and Control of Overtime Costs (Follow-Up)
… Purpose To determine the extent of implementation of the three … could compromise the quality of the care they provide due to fatigue. The objective of our follow-up was to assess the … Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followFormer Fire Co. Treasurer Admits Stealing $24K
… at casinos in the Finger Lakes, Central New York and Las Vegas. "Ms. Wharton betrayed her neighbors and exploited her …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Department’s internal controls over financial operations for the period of January 1, 2012 through October 31, 2013. … Volunteer Fire Department is incorporated under the Not-For-Profit Corporation Law and is located in the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Westchester County - Financial Condition (2018M-151)
… Determine whether County officials effectively managed the County's financial condition to ensure the sustainability of current and future operations. Key … over the past five years that were underbudgeted for in the 2015 and 2017 annual budgets. The general fund …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… some corrective action. Appendix B includes our comments on the issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollSexual Offender and Management Treatment Act Program
… Background In April 2007, the Legislature enacted the Sex Offender Management and Treatment Act (Act), which … SOMTA program is designed to closely supervise and treat sex offenders who are near release from prison or parole, and … abnormalities, pose a substantial risk to commit new sex crimes. Since the Act’s inception, the Office has …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programVillage of Stamford – Claims Audit (2022M-197)
… prior to payment. As a result, disbursements were made for unsupported and/or improper claims and were not in the taxpayers’ best interest. During the audit period, the … audit of claims. Ensure that Village personnel involved in the procurement process are aware of, and comply with, …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197State Agencies Bulletin No. 297
To explain an automatic dues and agency shop fee increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… user accounts or develop and adopt an IT contingency plan. In addition to finding sensitive IT control weaknesses, which …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andTown of German – Supervisor’s Records and Reports (2023M-54)
… maintained complete, accurate and up-to-date accounting records and reports. Key Findings The former Supervisor did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date … Comptroller (OSC). Did not annually provide accounting records to the Board, in addition, the Board did not audit …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Town of Frankfort – Justice Court Operations (2022M-16)
… (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured collections were … Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… report - pdf] Audit Objective Determine whether the City of Poughkeepsie Industrial Development Agency (CPIDA) Board … and awarded projects and monitored the performance of the businesses that received financial benefits. Key … evaluate and approve projects and monitor the performance of businesses that received financial benefits. Specifically: …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-project