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Opinion 89-31

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Recall … Initially, we note that it is well-established in this State that government by representation is the rule. Direct …

https://www.osc.ny.gov/legal-opinions/opinion-89-31

Accountability for Traffic Ticket Surcharges (Follow-Up)

… in our initial audit report, Accountability for Traffic Ticket Surcharges (2014-S-26). Background New York State … consistently accounted for and reported all traffic ticket surcharge revenue received through the TVBs and the … Department of Motor Vehicles: Accountability for Traffic Ticket Surcharges (2014-S-26) …

https://www.osc.ny.gov/state-agencies/audits/2016/12/08/accountability-traffic-ticket-surcharges-follow

Opinion 89-54

… Reserve Fund (creation of by town for construction of water improvements) WATER IMPROVEMENT--Construction (use of … the town board determines to finance by a charge upon the area of the town outside of any villages. You ask whether a … by the area of the town outside of any villages; or (3) wholly by the lands benefited thereby. If the town board …

https://www.osc.ny.gov/legal-opinions/opinion-89-54

Audit of the Tuition Assistance Program at Mercy College

… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance … to the school for 5,902 students. We reviewed a sample of 50 randomly selected TAP awards paid to 50 students, as …

https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-college

State Agencies Bulletin No. 278

… Time Entry Panel to report overtime worked due to events of September 11, 2001 Affected Employees Employees in … Executive Agencies who are working overtime due to events of September 11, 2001 Effective Date September 11, 2001 … that earn codes be established to facilitate tracking of expenditures related to the events of September 11, 2001. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/278-tracking-expenditures-related-overtime-worked-due-events-september-11

Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)

… basic services of $8,000 plus 50 percent of certain permit fees. This type of arrangement is usually indicative of an … Building Inspector receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During … received $84,197, nearly $73,000 of which was based on fees collected for building permits. Because there is no cap …

https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43

State Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of Central Valley School District , Harpursville Central … and the Webster Central School District . "In an era of limited resources and increased accountability, it's … on fund balance to fund operations increases the risk of future deficits and financial condition problems. Southold …

https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0

Opinion 2007-4

… due on the annual ambulance service contracts at issue here (see, e.g., 1979 Opns St Comp No. 79-398, unreported; … obligations or for certain other specified purposes. We are informed that the real property in question herein was not financed by the proceeds of any obligations that were outstanding at the time of the sale and therefore, …

https://www.osc.ny.gov/legal-opinions/opinion-2007-4

Comptroller DiNapoli and A.G. Schneiderman Announce Conviction and Sentencing of Florida Man For Theft of Over $180,000 in NYS Pension Benefits

… the Pooling and Audit Review Section of the New York Metro Milk Marketing Area in approximately 1986. He passed away on … his pension benefits were being direct deposited into a bank account held in a trust for the benefit of Petschauer; … trustee for his brother and had exclusive access to the bank account. When Petschauer died, Schusteritsch concealed …

https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-and-sentencing-florida-man-theft-over

Panama Central School District – Procurement (2024M-73)

… and services in compliance with the District’s procurement policies. Key Findings The Board and District officials did not always comply with the District’s procurement policies or New York State General Municipal Law (GML) … ensure these individuals were adhering to the procurement policies and GML Section 103. The claims auditor also relied …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73

Opinion 2004-8

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to a municipal cooperation agreement authorized by article 5-G of the General Municipal Law (see Insurance Law, …

https://www.osc.ny.gov/legal-opinions/opinion-2004-8

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021

To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act collectively Acts for the three State Fiscal Years ended March 31 2021

https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

NYC Schools Underreporting Bullying and Harassment

… by New York State Comptroller Thomas P. DiNapoli found the NYC Department of Education (DoE) was not doing enough to … of bullying, harassment and discrimination as required by the state’s Dignity for All Students Act (DASA). “It’s been … school officials report bullying and discrimination to the state, there seems to be confusion at the local level …

https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassment

DiNapoli: Job Creation Increases for IDA Projects

… projects in 2014 was manufacturing (27 percent); The highest number of IDA-sponsored projects in 2014 were in … million) and New York City ($75.7 million) granted the highest amount of tax exemptions; and Total expenses for IDAs … visit http://www.openbooknewyork.com/ . The easy-to-use website was created by DiNapoli to promote openness in …

https://www.osc.ny.gov/press/releases/2016/06/dinapoli-job-creation-increases-ida-projects

Tuition Assistance Program – Metropolitan College of New York

… Rules and Regulations when certifying students for State financial aid. Background Metropolitan College of New … tuition costs to eligible students. Schools receiving State financial aid awards certify student eligibility. For … totaling almost $6.6 million that were paid to the school on behalf of 1,560 students. We reviewed a sample of 75 …

https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-york

Audit of the Tuition Assistance Program at CUNY Medgar Evers College

… complied with the Education Law and the Commissioner of Education's Rules and Regulations when certifying students … Brooklyn, is a senior college within the City University of New York, and offers a variety of baccalaureate, associate, and certificate programs. It …

https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-college

Comptroller DiNapoli Releases School District Audits

… during the audit period and determined they were supported by adequate documentation and properly audited. South Glens … District officials also overstated their encumbrances by at least $1.8 million, accrued liabilities by $988,921 and accounts payable by $172,539. As a result of …

https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0

DiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations

… From 2010 through 2021, the percentage of New Yorkers without health insurance declined every year to 5.2% in 2021, well below the national average of 8.6% and less than half of what it was in the state in 2010 (11.9%), according to an analysis by New York State Comptroller Thomas P. DiNapoli. Rates of …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-black