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Opinion 97-6
… 301(8), 303, 308: The cost of constructing an addition to house an enhanced emergency telephone (E911) system which is … by the county governing board to be necessary to properly house the system and to assure effective operation and … determine that the construction is necessary to properly house the E911 system and to assure effective operation and …
https://www.osc.ny.gov/legal-opinions/opinion-97-6State Comptroller DiNapoli Releases Municipal Audits
… Village of Ballston Spa – Financial Condition (Saratoga County) The treasurer did not maintain accurate accounting … St. Paul Boulevard Fire Association – Board Oversight (Monroe County) The board did not ensure that the bylaws were … St. Paul Boulevard Fire District – Board Oversight (Monroe County) The board did not adopt realistic budgets, …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsGrowth in Local Sales Tax Collections Slows in the First Half of 2019
Local sales tax collections for the first half of 2019 totaled $8.8 billion in New York State.
https://www.osc.ny.gov/files/local-government/publications/pdf/2019-local-sales-tax-collections.pdfFire Protection in New York State: How Is It Provided in Your Community?
Fire Protection in New York State: How Is It Provided in Your Community?
https://www.osc.ny.gov/files/local-government/publications/pdf/fireprotection0317.pdfXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State. The Short Term Investment Pool (STIP) … account sweeps, payments and maturing investments. All investment purchases that are made are recorded with an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… public utility and cable companies. 31121 Medical Care – Statewide Hospital Patient Services 1% of each general … Fund pursuant to Public Health Law. 31122 Medical Care – Covered Lives Covered Lives assessments on health … Fund pursuant to Public Health Law. 31123 Medical Care – Patient Services/Surcharge Surcharge assessments on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsRavena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… District is located in the Towns of Coeymans, Bethlehem and New Scotland in Albany County and New Baltimore in Greene County. The District, which … $43.2 million. Key Finding The Superintendent reviews and certifies the payrolls; however, he does not perform the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Village of Belle Terre – Audit of Claims (2013M-87)
… Purpose of Audit The purpose of our audit was to determine whether the Village Board adequately audited claims. Background The … ended May 31, 2012 were $995,825, funded primarily with real property taxes. Key Finding Generally, the Board …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Fallsburg Central School District - Fund Balance Management (2020M-12)
… $5 million in appropriated fund balance not being used to finance operations. After adding back unused appropriated … of the last three fiscal years ranging from 12.1 percent to 16.7 percent. Key Recommendations Adopt budgets that … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12New York State Common Retirement Fund
The New York State Common Retirement Fund holds and invests the assets of the New York State and Local Retirement System
https://www.osc.ny.gov/common-retirement-fundOpinion 95-19
… Firemen's Retirement System. In essence, these provisions permit employer contributions for certain fiscal years to be … the Local Finance Law. The effect of this provision is to permit participating employers to contract indebtedness for … §11.00(a)(85) the Legislature could not have intended to permit employers to contract indebtedness to prepay the …
https://www.osc.ny.gov/legal-opinions/opinion-95-19State Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Bath Central School District , Berne-Knox-Westerlo Central School District , King Center Charter School , New Hyde Park-Garden City Park Union Free … announced his office completed audits of Bath Central School District BerneKnoxWesterlo Central School District …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-auditsDiNapoli Releases Review of Executive Budget
… of the pandemic, inflation, and supply chain issues all remain risks to the state’s economic recovery and … loan for the Gateway project. Financial Plan Overview All Funds tax receipts that were initially expected to … neutral over the financial plan period. DOB estimates All Funds receipts in the current year will total $243.4 …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… junk and salvage facilities and licensing of inspection stations. The Department is also responsible for issuing and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followTompkins County – Solid Waste (2014M-336)
… Purpose of Audit The purpose of our audit was to determine if performance measures were being used within the Solid Waste Management Department for … program effectiveness by tracking results at least quarterly. For fiscal years 2011 through 2013, the recycling …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… Commission was established by an intermunicipal agreement in 1974 to provide high-quality water to the approximately … with each member municipality being entitled to two seats. Key Finding Commission officials are effectively …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsOpinion 2002-16
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … area of the town or village, including a day labor hiring site, and to monitor and document the use of such resources. … State Constitution generally prohibits towns and villages from giving or loaning money or property to or in aid of any …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 90-4
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … preventing damage to property within the village resulting from floods or erosion, construct drains, culverts, dams and … of the State Constitution which prohibits municipalities from giving or loaning money or property to or in aid of any …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Albany Community … tuition anticipated and received. Charlotte Valley Central School District – Information Technology (Delaware County) … to district officials. Lowville Academy and Central School District – Claims Audit Process (Lewis County) …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… Central School District , Elba Central School District , Hampton Bays Union Free School District and the Laurens … three reserves which totaled more than $2 million. Hampton Bays Union Free School District – Claims Processing … Central School District Elba Central School District Hampton Bays Union Free School District and the Laurens …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits