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Opinion 93-27

… When a town and the villages within the town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide taxes in the area of the town outside villages. A town may not adopt a local law to provide that its cash share be so used. You have asked us …

https://www.osc.ny.gov/legal-opinions/opinion-93-27

IX.6.D HHS Payment Management System – IX. Federal Grants

… The Department of Health and Human Services’ (HHS) Division of Payment Management uses a custom-developed Payment … are approved or rejected automatically based on the amount of available funds in non-expired status in the PMS account. … The Department of Health and Human Services HHS Division of Payment …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-system

State Comptroller DiNapoli Releases Municipal Audits

… related to FFI tax money. Village of Mayville – Online Banking (Chautauqua County) Online banking transactions that were reviewed were … transactions are secure. The board did not adopt a written online banking policy or implement adequate procedures to …

https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits

Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)

… management policies and provide additional staff training on cash collection …

https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378

Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)

… the Department’s internal controls over cash receipts for the period January 1, 2012 through December 1, 2013. … and an elected Town Supervisor. General fund expenditures for the 2013 fiscal year totaled $12 million. Key Findings … and Town officials have not provided written procedures for Department employees to follow when collecting fees for …

https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95

Town of Lincoln - Town Clerk (2023M-31)

… of Lincoln (Town) Town Clerk (Clerk) properly accounted for, deposited, reported and remitted collections. Key Findings The former Clerk did not properly account for, deposit, report or remit collections. When receipts are … Town of Lincoln Town Town Clerk Clerk properly accounted for deposited reported and remitted collections …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31

Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)

… 2011 through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The … An accounting firm prepares the accounting records, and the Executive Director provides the Board with financial … Board did not adopt a budget for the fiscal years 2011-12 and 2012-13, as required by the by-laws, and did not monitor …

https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285

State Comptroller DiNapoli Releases Municipal Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town of Knox – Town Clerk (Albany County) The Clerk did not record, deposit or disburse all money timely and accurately. Auditors determined the clerk did not deposit 367 collections totaling $22,586 …

https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases Municipal Audits

… surrender feature, this may constitute an unauthorized investment of district funds. Otsego County – Accountability …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits

Opinion 89-10

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … EMPLOYEES - Conferences and Training Schools (authority of public library to provide for cash advances) - …

https://www.osc.ny.gov/legal-opinions/opinion-89-10

DiNapoli: Lockport Facing Severe Cash Flow Problems

… such poor condition that city officials were in the dark about the true severity of their fiscal problems,” DiNapoli …

https://www.osc.ny.gov/press/releases/2014/08/dinapoli-lockport-facing-severe-cash-flow-problems

State Comptroller DiNapoli Releases Municipal Audits

… several energy performance improvements. Officials replaced the aging cogeneration system with four … efficient mixers to improve capacity and efficiency and replaced aging boilers with high-efficiency units. As a …

https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-audits

Wall Street Bonuses Declined in 2011

… that profits for the broker/dealer operations of New York Stock Exchange member firms, the traditional measure of … taxes have been withheld. The estimate does not include stock options or other forms of deferred compensation that … of net revenue in 2011. The member firms of the New York Stock Exchange devoted nearly 52 percent of their net revenue …

https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011

Opinion 89-1

… cash upon death in service) GENERAL MUNICIPAL LAW, §92(1): The estate of a town employee who dies while in service … employees is General Municipal Law ("GML"), §92. GML, §92(1) provides that: The governing board of each county, city, … their beneficiaries . [emphasis supplied] Thus, section 92(1) authorizes a town board, by resolution, to provide town …

https://www.osc.ny.gov/legal-opinions/opinion-89-1

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