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Opinion 92-30

Whether a member of a county governing board who also serves as an unsalaried member of the governing board of a notforprofit agency would have a prohibited conflict of interest if the county entered into a contract with the notforprofit agency to provide services on behalf of the county

https://www.osc.ny.gov/legal-opinions/opinion-92-30

Accounts Payable Advisory No. 43

… New section to give detail on various items included in vendor records X.4.A Identifying Information New section … Invoicing Updated to reflect new way of vendors enrolling in eInvoicing XII.4.E Electronic Invoicing Process Updated to … reorder X.3 - Used to be X.3.B.2 X.3.A Valid Duplicate TIN in the Statewide Vendor File Updates to reorder X.3 - Used to …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-more

Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)

… District (District) officials used competitive methods to procure professional services. Expenses for conferences … District officials: Did not use competitive methods to select nine professionals paid a total of $849,696. Could … Key Recommendations Revise the District’s policy to indicate which and when competitive methods will be used …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrative

DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule

… finances entering fiscal year (FY) 2023, amid uncertainty in the city's economic recovery and its impact on city … are office buildings , are expected to increase by 11.7% in FY 2023, reaching levels just short of the peak in FY 2021. Multi-family residential (Class II) market value …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-schedule

Matter of Merton Simpson v. Department of Civil Service

… from 1996 to 2006. A similar test was utilized in 1996 for some open competitive titles. It was alleged that the … learn if you’re entitled to an award and how to claim it. Search tips To display the search/find toolbar choose Edit > Find (Ctrl/Command+F) … …

https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-service

Town of Barker – Justice Court Operations (2016M-422)

… by an elected five-member Town Board, has a Justice Court with one elected Justice. In 2015, the Court reported …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422

Glens Falls City School District - Financial Management (2019M-12)

… past three fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 … were consistently overestimated which resulted in the increasing fund balance levels and the District not … taxes. Adopt annual budgets with realistic estimates for appropriations. Adopt a multiyear financial and capital …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12

Property Tax Credits

… of our examination was to determine whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department …

https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-credits

Collection of Lease and Permit Revenues

To determine whether the Department of Transportation is collecting all lease and permit revenues it is owed

https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenues

Town of Dover – Financial Activities (2013M-139)

… payments to the Supervisor weekly until the Town warrants have been satisfied. Perform bank and cash reconciliations …

https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139

State Comptroller DiNapoli Releases Municipal Audits

… adequately safeguard information technology (IT) resources to ensure personal, private and sensitive information (PPSI) was protected. The failure to protect PPSI can have significant consequences on the … the city could lose out on significant revenue. Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0

Albion Central School District – Financial Management (2021M-200)

… with realistic and reasonable estimates. Develop a plan for the use of excess surplus fund balance in a manner that …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200

CUNY Bulletin No. CU-229

… to receive the Increment, agencies must request a Pay Rate Change using the Action/Reason of Pay Rt Chg/INC effective …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-229-cuny-increment-payments-effective-july-1-2005

New York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg

… a champion for justice, one of the brightest legal minds in American History and a passionate defender of the U.S. …

https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburg

City of Mount Vernon – Building Department Fees and Fines (2014M-65)

… purpose of our audit was to examine the City’s procedures for collecting and enforcing building violation fees and fines for the period January 1, 2012 through September 26, 2013. Background The City of Mount Vernon is located in Westchester County, has a population of approximately …

https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65

Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)

… Background The District serves the Town of Hempstead in Nassau County. The District is governed by a seven-member …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189

Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)

… Determine whether the Board provided adequate oversight of extra-classroom activity (ECA) finances and properly … donated and purchased. District officials agreed with our recommendations and have initiated or indicated they … … Determine whether the Board provided adequate oversight of extraclassroom activity ECA finances …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-and

Lakeland Central School District - Reserves Management (2019M-113)

… reserve balance could fund approximately eight years of claims. The Business Official’s report of reserves did not comply with some requirements of the … Board’s policy. District officials generally agreed with our recommendations and indicated they will take corrective …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113