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DiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… About 675 local authorities operate in New York state and provide a host of important services to … than 4,300 employees, report approximately $1.5 billion in spending and $18 billion in outstanding debt, and operate with little oversight, … About 675 local authorities operate in New York state and provide a host of important services to …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyOpinion 89-21
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Obstructions (cutting … center line of which forms the boundary between two towns in different counties, must be borne equally by the affected … town may maintain and repair a portion of the road located in the other town pursuant to an agreement with the highway …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 96-22
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … and tax stabilization reserve fund); (use of moneys in fund following abandonment of purpose for which fund … established) GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 92-1
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Retained Percentages … (collection of interest on securities deposited in lieu of); (mandatory nature of withdrawal provisions); … of appropriate securities); (submission of securities in excess of amount to be withdrawn); (substitution of …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Life Changes: How Do I Prepare to Retire?
… a third of our lives in retirement, it’s important to consider how you can enjoy financial security in your … the first step. Here you’ll find essential information to help you understand your options as you plan for retirement, including: A step-by-step guide to the retirement process; A list of available resources; Key …
https://www.osc.ny.gov/retirement/publications/life-changes-how-do-i-prepare-retireOpinion 2000-10
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Mandatory Reserve Fund (need to establish when property sold was funded in part with Urban Development Corporation loan) REAL … into a repayment agreement with the UDC providing that, in the event of the sale of the civic center, the unpaid …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Planning
… of where you are and what you would like your life to be in the future. However, having goals is one thing — … to do. You need to determine how much income you will need in retirement. The first step is to draw up a list of all … Security income of 20 percent of pre-retirement earnings. In our example, the combination of Social Security and …
https://www.osc.ny.gov/retirement/members/planningIX.6.E Education Department - G5 System – IX. Federal Grants
… a grants management system known as G5 which was developed in 2007. The G5 system is a full lifecycle, end-to-end, … based on the project’s Accounts Receivable balance in SFS. Payment requests are approved or rejected … automatically based on the amount of available funds in the G5 account. OSC BSAO receives immediate notification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… the appropriate voucher style when entering payments in the Statewide Financial System (SFS). Process and Document … Business Units should only use the voucher styles listed in the chart below. “Reversal,” “Register,” and “Third Party” … and ChartFields is critical to reconciling PCard charges in SFS. Prepaid vouchers remain unreconciled until applied to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleVeterans Day Message from State Comptroller DiNapoli
… we honor the men and women who have bravely served in our country’s Armed Forces. With crises and conflicts … to protect our freedoms. From the patriots who fought in the Revolutionary War and built our nation to those now stationed in troubled regions around the globe and are protecting us …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliState Comptroller DiNapoli Statement on Passage of Legislation Increasing Oversight of Industrial Development Agencies (A.07915/S.05867)
… New York's communities seek to generate economic activity and help private businesses grow and expand. The importance of economic development in our … that we come up with better methods to evaluate IDAs and the projects that are receiving tax breaks. By increasing …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-dinapoli-statement-passage-legislation-increasing-oversight-industrial-developmentConstitutional Amendment
… indebtedness for the construction of sewage facilities in determining current local debt limitation. Memo Bill Text … indebtedness for the construction of sewage facilities in determining current local debt limitation …
https://www.osc.ny.gov/legislation/constitutional-amendment-0Omnibus Procurement Amendments
… – Relates to participation by state agencies in a system used by the comptroller to compile vendor … Relates to participation by state agencies in a system used by the comptroller to compile vendor …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Constitutional Amendment
… to excluding certain indebtedness for the construction of sewage facilities in determining current local debt … to excluding certain indebtedness for the construction of sewage facilities in determining current local debt …
https://www.osc.ny.gov/legislation/constitutional-amendmentCayuga County - Procurement and Claims Audit (2018M-274)
… Determine whether County officials procured goods and services in accordance with the procurement policy and statutory requirements. Determine whether claims were adequately supported and properly audited before payment. Key Findings County … Determine whether County officials procured goods and services in accordance with the procurement policy and …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Town of Farmersville - Town Clerk (2019M-49)
… manner as required. Key Recommendations Record and remit all real property taxes and fees collected in a timely manner. Deposit all Clerk fees within the statutory deadline or sooner if …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Plattsburgh City School District - Procurement (2019M-198)
… Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements. Key Findings The Board-adopted purchasing policies were not updated and deficient. All 10 purchase and public works contracts we …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Town of Seneca Falls - Procurement (2018M-143)
… should be solicited, including written requests for proposals, written quotes or verbal quotes. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Middlesex Fire District – Procurement (2025M-135)
… services in an economical manner? Audit Period January 1, 2024 – October 24, 2025. We extended the audit period back to … in goods and services during the period of January 1, 2024 through July 16, 2025, and made a payment of $157,992 … District officials did not: Competitively bid and award a contract valued at $564,065 to purchase a new tanker …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Brewster Central School District - Professional Services (2019M-235)
… To determine whether the District procured professional services in accordance with Board policies and applicable … officials did not seek competition for professional services from three of the 10 professional service providers … with the purchasing policy when procuring professional services. District officials should: Conduct a periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235