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DiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… supported by the EPF include municipal park improvements, waterfront revitalization, and protection and preservation of …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… financial reports for the public and the Legislature in accordance with generally accepted accounting principles … updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes in State law, administrative or judicial actions and other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewOpinion 2003-1
… original district. Subdivision 5 also makes provision for charging to the properties within the extension a portion of … no corresponding provision in section 202(5), however, for charging any portion of the expense of the extension to the … contain a provision similar to that in section 202(5) for charging maintenance expenses of an extension only upon …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 91-25
… this inquiry, we assume that the salary for a firefighter's grade or title is structured so as to consist of a minimum … of duty the full amount of his or her regular salary or wages until the disability ceases. Section 207-a(2), as added … have declined to construe section 207-a(1) as establishing one category of benefits payable to disabled firefighters who …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Mount Markham Central School District – Reserve Funds (2016M-73)
… The Mount Markham Central School District is located in a number of towns in Herkimer, Madison, Oneida and Otsego Counties. The … determine if the balances are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… million. Key Findings The County did not have a process in place to ensure employees’ access rights were appropriate; …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Opinion 94-22
Whether the charges imposed on behalf of a business improvement district may be turned over to and be controlled and directly expended by the district management association
https://www.osc.ny.gov/legal-opinions/opinion-94-22Complaint Processing
… has an appropriate and sufficiently documented basis for the complaints referred to the New York City Police Department (NYPD) and other agencies and for truncated complaints, 1 and if CCRB is conducting … could jeopardize its ability to hold officers accountable for misconduct. However, CCRB did not revise this time frame …
https://www.osc.ny.gov/state-agencies/audits/2022/10/05/complaint-processingOpinion 88-73
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Reserve Fund … of by town for improvement district) GENERAL MUNICIPAL LAW, §6-c(3)(a); TOWN LAW, §55-a: A town other than a … reserve fund for improvement district purposes. This is in reply to your letter asking whether a town of the second …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Hauppauge Union Free School District – Overtime (2016M-70)
… costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be … whether work shifts can be rearranged to incorporate video room coverage into a regular workday. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Village of Homer – Purchasing and Credit Cards (2017M-112)
… April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Unified Court System Bulletin No. UCS-59
… Benefit for tax purposes. Affected Employees Employees in bargaining units S8, SK and SD who will receive a paycheck … that will be automatically applied for tax purposes only in the last paycheck of the 2002 calendar year. The benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-59-prepaid-legal-service-benefitBolton Central School District - Fund Balance Management (2018M-249)
… to within the statutory limit and use surplus funds in a manner more beneficial to taxpayers. Review and reduce reserve balances to reasonable levels in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Allegany-Limestone Central School District - Financial Management (2018M-129)
… annually appropriating fund balance that was not used to finance operations and overestimating appropriations by … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Opinion 88-30
… discussed in the opinion. WATER DISTRICTS -- Assessments (properties deemed benefited to be assessed for costs of the … extent not raised by user charges, a charge upon all the properties in the district. This is in response to your … v Kerr , 35 NY2d 507, 364 NYS2d 160; Atlantic-Inland, Inc. v Town of Union , 126 Misc 2d 509, 483 NYS2d 612; …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Cost-Saving Ideas: Legal Requirements
… Banking Law Section 107-a requires a bank or trust company to provide a pledge of assets or other security for … a local government, in conjunction with a "bank, trust company or national bank," to submit an application for … for the establishment of, and expenditures from, repair reserve funds for cities, counties, towns, villages, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsDiNapoli: Former Medical Office Manager Arrested for Scheme to Defraud the New York State Health Insurance Plan
… in Manhattan, for her alleged role in a long-term scheme to defraud the New York State Insurance Plan (NYSHIP) out of … “Gina Bradshaw allegedly took advantage of her position to fund her lifestyle at the expense of the taxpayers,” DiNapoli said. “Thanks to my long-standing partnerships with Ulster County District …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-former-medical-office-manager-arrested-scheme-defraud-new-york-state-health-insurance-planOpinion 88-47
… the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (applicability of general … 162 concerned tax enforcement by action maintained as upon contract (former Village Law, §126) and by foreclosure of the … the New York City Charter and Administrative Code ( L.K. Land Corp. v Gordon , 1 NY2d 465, 154 NYS2d 32, cert den sub …
https://www.osc.ny.gov/legal-opinions/opinion-88-47State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… The population, number of businesses and household incomes in the Greater Jamaica area in Queens … Greater Jamaica area is undergoing significant demographic and economic changes,” said DiNapoli. “With one of the most … in the city, Jamaica is attracting new residents and businesses. New projects are underway that will create …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… recommendations included in our initial audit report, Registration and Enforcement of Automotive Service, Sales, … the Department’s responsibilities for administering the registration and licensing for certain types of automotive businesses, including registration of repair shops, dealers, dismantlers, and junk …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-follow