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State Comptroller DiNapoli Releases Audits
… audit issued in May 2020 found that from Nov. 28, 2017 to Oct. 31, 2019, state police processed 1,656 kits, but only … within the time frames prescribed by law. Also, as of Oct. 31, 2019, state police had 1,916 unprocessed kits, and …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsOpinion 94-10
… of a commission by a village located within the town. It is a general rule, however, that unless authorized or … town not included within the boundaries of a village"), it is our opinion that a town commission must be established and … establishment of a joint commission, although article 12-D is silent in this regard, it must be read together with …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a … You ask whether a county containing several towns and one city may charge-back to the individual towns within the … patrols only in the area of the county outside of the city. County Law, §650(1) states that "[t]he sheriff shall …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Travel FAQs
… required for receipted per diem amounts? What should I do if I cannot provide a receipt because a receipt is not … for mass transit to ensure a receipt for each trip, or can I use a prepaid mass transit card which would result in a … use? What per diem rate should I charge if the location where I traveled to work has a different per diem rate than …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsReal Property Portfolio
… economies. ESD centrally oversees real estate development, subsidiaries, design and construction, and environmental … for seven properties, disposed of by one of ESD’s subsidiaries, did not include sufficient information as to …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioNY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… value of the Fund's sustainable investments to more than $7 billion. "We've successfully shifted significant holdings … from Goldman Sachs Asset Management (GSAM) and launched in January 2016. It is modeled on the Fund's existing indices of …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionOpinion 88-56
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … (remuneration and duties exception) GENERAL MUNICIPAL LAW, §§800(3)(c), 801(1), 802(1)(b): A fire district … district if the exception contained in General Municipal Law, §802(1)(b) is applicable. This is in response to your …
https://www.osc.ny.gov/legal-opinions/opinion-88-56DiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… Housing Initiative (ESSHI) has not been meeting the needs of all the vulnerable New Yorkers it was created to serve, … significant deficiencies in the New York State Office of Mental Health’s (OMH) oversight of ESSHI, which was launched in 2016 with the goal of …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-wellPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report Purchasing Practices at the … goods, supplies, and services at competitive prices and in accordance with applicable requirements. The audit period … 31, 2017. The Mitchell-Lama Housing Program was created in 1955 to provide affordable rental and cooperative housing …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… Funds ( 2013-N-1 ). Background Our initial audit issued on April 16, 2014, determined that NYC Department of … discrepancies between the total account balances as shown on the Court Assets Tracking System and the balances held by … for the ATI fees, there was a shortage of $882,850 on deposit. Finance could not account for the shortage. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followDiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… provide auditors with a breakdown by name of the nursing home residents who died from COVID-19, and the actual number of nursing home residents who died is still uncertain. The audit … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyTown of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town … 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is governed by an elected … were overcharged by $724. A former employee who retired in 2017 received, used and was paid for leave time to which …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Opinion 88-1
… in the opinion. PARKING FACILITIES -- Conveyance of (to U.S. Postal Service); (necessity of special act … (of village parking lot) -- Gifts (of parking lot to U.S. Postal Service) GENERAL MUNICIPAL LAW, §72-h: The … that a village should obtain special legislation prior to conveying a village parking lot to the U.S. Postal …
https://www.osc.ny.gov/legal-opinions/opinion-88-1XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… 10-12 years no depreciation 20-75 years A renovation is a project performed on an already existing component while an improvement is the addition of a new component where one did not … will be retired if the actual cost of the renovation is 75% or more of the current replacement cost of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsOpinion 93-29
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … of public hearing on the tentative budget). Accordingly, we have expressed the opinion that a village board has … by the village. November 23, 1993 Dennis S. Cohen, Esq., Village Attorney Village of Avon …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Town of Berkshire – Justice Court Operations (2016M-425)
… governed by a five-member elected Town Board, maintains a Justice Court, which has one appointed Justice. Two Justices served during our audit period: one Justice served from the beginning of our scope period through … Town of Berkshire Justice Court Operations 2016M425 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Ordinary Death Benefit – Career Plan
… death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. The … monthly pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. Your accumulated …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. The … monthly pension benefit.The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. Your accumulated …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. The … montly pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. Your accumulated …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitAwarding and Oversight of Statewide Interoperable Communications Grants
… of Interoperable and Emergency Communications (Office) is responsible for administering the Statewide Interoperable … (interoperable communications). The SICG program is funded by cellular communications surcharge revenue. From … The Division also monitors counties’ activity through site visits, telephone calls, and Regional Consortiums to …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grants