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State Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Town of Homer – Non-Payroll Disbursements (Cortland County) The board and supervisor did not provide adequate oversight of non-payroll disbursements. As a result, the town made duplicate … duties or implement compensating controls relating to non-payroll disbursements; establish procedures to detect and …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… guilty to felony Grand Larceny and Conspiracy charges for facilitating the theft of $9 million from the … and punished. I want to thank Comptroller DiNapoli for his continued partnership in efforts to root out public … protected. I also thank the Met Council board of directors for bringing this activity to light and cooperating with our …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackCorporate Governance
… critical to ensuring that the Fund is best-positioned for market changes stemming from the transition. The Fund has … DiNapoli Announces Responsible Workforce Management Policy for Private Equity Investments eBay Pressured to Reinstate … and responsible business practices are imperative for a company's resilience during periods of uncertainty. …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceCUNY Bulletin No. CU-342
… by the Professional Staff Congress (PSC) are eligible for annual Increments. Existing increment codes were not … ‘ 1198’ or ‘ 7798’ will replace Increment Code 25 or 30 for employees already at the 7 year step where the Max year … is not easily identified. Refer to “Agency Actions” below for further instructions. During normal processing of January …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-342-new-increment-codes-psc-titlesOpinion 95-23
… may, in determining the form of vouchers to be presented for audit, permit the statement by the town officer whose … the form of vouchers presented to the town board for audit under section 118 of the Town Law. Specifically, … of itemized voucher, may determine that it is permissible for the town officer's statement to be based on his or her …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 92-36
… police district plans to petition the county legislature for authorization to install the E911 system for residents of the district. You suggest that the language … of every service supplier within such municipality to pay for the costs associated with obtaining and maintaining the …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 92-12
… services) WORDS AND PHRASES -- Employment (meaning for purposes of General Municipal Law, §207-a[6]) GENERAL … provides that the municipality or fire district is liable for all medical treatment and hospital care furnished during … Retirement and Social Security Law, §363), a retirement for disability incurred in performance of duty allowance (see …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Opinion 2006-5
… the opinion. LOCAL LAWS -- Compensation (mid-term decrease for elected town officers) -- Referendum Requirements (mid-term salary decrease for elected town officers) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (mid-term decrease for elected town officers) TOWN BOARD -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… Section Overview and Policies: The purpose of this section is to remind Business Units to verify vendor … the contracting entity when awarding a contract, as part of the contracting entity’s vendor responsibility review. … payments to vendors. In the past, the Office of the State Comptroller has identified millions of dollars …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsOpinion 2005-9
… -- Central High School Districts (training requirement for board members) EDUCATION LAW §§1901, 1914, 2102-a: A … a school district or a BOCES who is elected or appointed for a term beginning on or after July 1, 2005, must, within … Law §2102-a[1]). The term “board of education” is defined for purposes of section 2102-a to include the governing body …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 88-68
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … from a plat or official map, license or permit must state the name, residence and the nature and extent of the … in this instance, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 91-33
… (maintenance by county treasurer of common bank account for separate bail deposits); (duty of superior court to … account); (maintenance of common bank account for separate bail deposits); (applicability of 2% bail fee to … must be deposited in interest-bearing accounts. Funds held for particular actions or proceedings may be pooled into a …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Statement From New York State Comptroller Thomas P. DiNapoli on Senate Confirmation of Loretta Lynch as U.S. Attorney General
… Loretta Lynch will be a remarkable attorney general for our country and a strong defender of the rights of our … on this historic appointment and commend President Obama for his wise choice. … New York is proud to see one of our …
https://www.osc.ny.gov/press/releases/2015/04/statement-new-york-state-comptroller-thomas-p-dinapoli-senate-confirmation-loretta-lynch-us-attorneyOpinion 93-18
… Program (circumstances requiring referendum on program for fire company in fire protection district) VOLUNTEER … district in the town. The authority and procedures for establishing a service award program are set forth in … governing board shall establish a service award program for the volunteer firefighters of the fire departments or …
https://www.osc.ny.gov/legal-opinions/opinion-93-18DiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… monitoring system generates an overall fiscal stress score which ultimately drives final classifications. For the … required annual financial reports and did not receive a score. In January, DiNapoli released fiscal stress scores for …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdState Comptroller DiNapoli Releases School Audits
… limit, the board allowed it to exceed the statutory limit for the past three years. As of June 30, 2017, unrestricted … all of the purchases reviewed by auditors appeared to be for appropriate purposes, claims were not adequately audited … (Otsego County) Auditors commended district officials for identifying opportunities to increase revenues and …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Fiscal Stress Remains Low Among Villages
… monitoring system creates an overall fiscal stress score which ultimately drives final classifications. For the … required annual financial reports and did not receive a score. In January, DiNapoli released fiscal stress scores for …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesOpinion 94-11
… a dinner and coincides with the annual inspection dinner for the fire company or companies within the district. You … commissioners of a fire district to expend district funds for a celebration of the anniversary of the creation of the … §64[14]; General City Law, §13-b, authorizing expenditures for such celebrations in counties, towns and cities, …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases School Audits
… The board has not established a computer use policy for employees to define appropriate user behavior or … to ensure the security of the District’s IT system. For example, the treasurer has administrative rights to the … software application, which creates the opportunity for the manipulation and concealment of transactions. …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … authorizing payment. Although payments appeared to be for district purposes, when checks are routinely disbursed … a significant risk that payments could be made in error or for unauthorized purposes. Town of Moira – Fiscal Oversight …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1