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Opinion 98-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- Permissive (need for in …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Opinion 92-51
… for Expenses (spouses' expenses - spouse of member of IDA) GENERAL MUNICIPAL LAW, §856(2): An industrial … private. You ask whether an industrial development agency (IDA) may reimburse members of the IDA or the executive …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 91-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Cost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… the retirees may be: allowed a continuation of coverage for surviving spouses or certain other eligible persons for a … insurance billing statements, withholding statements, and so on. If retiree contributions are not required, consider … or name. You can only search for one individual at a time. This may be a good option for smaller local governments or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesOpinion 97-14
… 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. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case) …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Train On-Time Performance
… departs later than half the headway time), or is abandoned en route (i.e., skips any scheduled station stops or fails to … a train on time when it is not canceled or abandoned en route, and it arrives at the end terminal not more than …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceOpinion 91-39
… diminution of his or her retirement allowance, subject to the income limitation imposed by Retirement and Social … from both positions, and subsequently be re-appointed to the position of trustee without diminution of his or her … of retirement benefits "if any person subsequent to his retirement from the civil service ... of any municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Opinion 90-5
… at five years. Therefore, the trustees would be barred from providing a term of other than five years for the new …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Selected Financial Management Practices
… Purpose To determine whether the New York State Olympic Regional Development Authority (ORDA) has … over the following financial management functions: cash and grant management, revenue and collection activities, … without an operating deficit. ORDA has a $2.109 million accounts receivable related to accounts of the Empire State …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued: Department of Environmental Conservation (DEC): Collection … four recommendations were implemented. Department of Health: Medicaid Claims Processing Activity October 1, 2016 …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0DiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… to a report on the state's Enacted Budget Financial Plan issued today by New York State Comptroller Thomas P. … changes in Washington occur. Currently, the Financial Plan projects federal grants to increase 2.2 percent this …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksTitle I Grants to Local Educational Agencies – Federal Funding and New York
… includes $679 million in federal Title I funding in FY 2025 and in each year thereafter. This accounted for … increased budgeted Title I funding by $100 million in FY 2025, bringing it more in line with historical norms and … allocations. FIGURE 1 – Title I NYC School Allocations, FY 2025 # Schools Fungible Title I Funds STH Allocation Other …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … tenant complaints. Records showed that a significant number of tenant complaints may have been unresolved for …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsOpinion 96-6
… through which the town's insurance is placed, but who does not receive a commission on the town's insurance and is … the supervisor also places insurance through that agency. We have examined analogous relationships in prior opinions. … contract for insurance with an insurance brokerage firm when a member of the town board is an insurance salesman who …
https://www.osc.ny.gov/legal-opinions/opinion-96-6DiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… efforts and increased state financial assistance, the New York State Thruway Authority will continue to face fiscal challenges, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … for Brand Name Drugs (Follow-Up) (2024-F-9) New York’s Medicaid program, administered by the Department of Health … Of the initial report’s three audit recommendations, two were not implemented and one was partially implemented. …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits were issued. Town of Throop – Oversight of the … complete timely bank reconciliations, or perform annual audits. Auditors determined code enforcement officers did not … P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… accurately maintain employee leave records. Leave balances for the former deputy highway superintendent from 2015 … was attributed to the deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted … discrepancies the former deputy was arrested in September 2020 and charged with grand larceny in the third degree. Town …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsCOVID-19 Pandemic Small Business Recovery Grant Program
To determine whether Empire State Development ESD awarded funds according to COVID19 Pandemic Small Business Recovery Grant Program Program eligibility requirements and whether ESD established performance measures to assess the impact of the awards
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … account codes are not overspent is compromised when it does not approve budget transfers. For access to state and …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits