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Opinion 91-61
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … collected in a county not having such an approved plan. We have been asked whether town and village justice courts must … Laws of 1991, chapter 166, §383, in those counties which do not have an approved alternatives to incarceration service …
https://www.osc.ny.gov/legal-opinions/opinion-91-61DiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… district made $95,000 in vendor payments to a school board assistant, whose duties mirrored those of the school district … not meet minimum qualifications for their positions and an assistant coach did not have a required coaching license. A … meet the minimum education, experience and certification requirements for their positions; receive an appropriate …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… of the property as well as reasonable charges for services and lot/plot prices. This information, as well as a statement identifying …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceDiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… sought to establish our state’s pension fund as a leader in transparency, ethics and effectiveness. It’s gratifying to … as the Fund’s trustee: “The Comptroller consistently acts in the sole interest of the members and beneficiaries of the … outsourced investment management and support functions. In addition, independent compensation benchmarking indicates …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingDiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… environment for students in pre-kindergarten through 12th grade. Under the act, public school districts must …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawAccounts Payable Advisory No. 21
… Subject: Referencing a Master Contract on a Voucher Guidance: This advisory is to inform Business Units … new guidelines for referencing a Master Contract ID on a voucher. As stated in Advisory Number 8 ( One Invoice Per Voucher – Business Units ) Business Units can only include …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsAmherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… (District) officials secured user account access to the network and managed user accounts and permissions in … officials did not adequately secure user account access to the network or properly manage user accounts and permissions … user accounts or properly restrict permissions in the financial and student information applications. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andState Comptroller DiNapoli Statement on Expansion of Geneva-Based RealEats into New Facility
… with investment firms to invest in private New York companies. State Comptroller DiNapoli invested $7.8 million … pension fund has invested $1.6 billion in more than 500 companies through its private equity program, generating a …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-expansion-geneva-based-realeats-new-facilityNew York State Comptroller DiNapoli Statement on New Shareholder Rule
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, today issued the … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund today issued the …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleAkron Central School District - Financial Management (2018M-195)
… debt reserve funds. Taxpayers might have realized $775,000 in cumulative tax savings if the Board maintained the same … officials should: Ensure unrestricted fund balance is in compliance with statute. Adopt realistic budgets based on … to pay related debt. District officials disagreed with us in many instances; however, they indicated they plan to take …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Registration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… 1, 2014 through April 21, 2017. Background The Department is responsible for administering motor vehicle laws to … responsibilities for administering the registration and licensing for certain types of automotive businesses, … where businesses could potentially be operating without a valid Department registration. We performed site …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesDiNapoli: New York City Continues to Rebound and Regain Share of State Economic Activity
… to a standstill. While the city’s economy has rebounded in many ways, some important indicators show there is more … activity.” The city is a major contributor to growth in the state’s economy, even as its population is smaller … and economic indicators released today shows that in many areas New York City has returned to, and in some …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-new-york-city-continues-rebound-and-regain-share-state-economic-activityConstitutional Debt Limit
… cities, towns and villages: The debt limit is a percentage of the five-year average full valuation of taxable property … the purpose of water supply and distribution and certain types of short term borrowings are excluded from the debt … the limit for debt related to sewer projects and certain types of self-liquidating debt are available. How to apply …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitDiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… actually happening or whether they’re going out with the trash where they put New York’s environment, public health … rechargeable batteries increases.” Rechargeable batteries can contain toxic metals such as mercury, lead, cadmium, … waste stream and were the cause of a six-alarm fire on a trash barge in December 2021. DEC is responsible for …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsNew York City Construction Industry Booming
… the nation has yet to recover all of the construction jobs it lost during the Great Recession, New York’s … both the state and city, creating thousands of good-paying jobs and providing a key indicator that our economy is … and our economy – not only does it generate good-paying jobs and economic development, but it creates the schools, …
https://www.osc.ny.gov/press/releases/2019/05/new-york-city-construction-industry-boomingOversight of Nurse Licensing
… against licensed professionals, including nurses. The final disposition of all disciplinary matters can include the … Department independently verifies education requirements, exam results, and out-of-state licenses, but does not take similar …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingSelected Aspects of Capital Program Project Management
… (MTA) – New York City Transit’s (Transit) Department of Capital Program Management (CPM) has a formal capital project management process that its employees … scope, time, quality, and budget to the satisfaction of stakeholders. The audit covered capital projects that were …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementXII.6.A Paying Another State Agency – XII. Expenditures
… This section informs New York State Business Units how to process vouchers to another Business Unit in the … processes are billing scenarios with explanations as to how Business Units will use the SFS to create transactions … - Requesting a Special Use Vendor ID for instructions on how to request a Special Use Vendor ID. Refer to Section 5 - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… System. New York State cannot process Automated Clearing House or check payments in foreign currencies. In the event …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyXII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… will be coordinated through the Director of the Bureau of State Expenditures at (518) 402-4104. Critical … the Business Unit should submit its explanation to the Bureau of State Expenditures as to why the payment needs to … contact the Business Unit and discuss the decision. If the Bureau of State Expenditures decides to accept the payment, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergency