Search
Opinion 2004-8
… in the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits) GENERAL MUNICIPAL LAW §§6-n, … HOME RULE LAW §10: A village may not establish a reserve fund for direct cash reimbursements by the village for health …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 93-15
… purposes, may take into account a library's private source funds and, therefore, may request from the library information concerning such funds. March 18, 1993 Michael J. Moran, Supervisor Town of …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Capital Planning and Maintenance
… capital plans as required, the plans are incomplete and do not identify all of the Authority’s needs – in particular, …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceOpinion 91-57
… opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library … sponsor) EDUCATION LAW, §259(1): Library fund moneys of a village public library held in the custody of the village … be levied and collected annually with general taxes of the municipality or school district which established the …
https://www.osc.ny.gov/legal-opinions/opinion-91-57DiNapoli: NYC Financial Plan Improved From June
… New York City’s fiscal year (FY) 2023 budget is projected to rise to $109.4 billion (adjusted … both of which will provide additional revenue upside in FY 2023. Some items not reflected in the city’s projected budget … estimated $1.7 billion in FY 2023 (including retroactive pay) and grow to $4.6 billion in FY 2026, with recurring …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneDiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… investigation was triggered in part by a whistleblower lawsuit filed under the qui tam provision of the False Claims …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsDiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… Comptroller Thomas P. DiNapoli. If authority officials do not take measures to increase revenues, reduce expenses, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… fiscal years ended June 30, 2014, NYL, using taxpayer funds, paid $13.8 million in fees to YAI for such services. … and the recovery of more than $5 million in stolen public funds. For access to state and local government spending and …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesState Comptroller DiNapoli Releases Municipal & School Audits
… the school did not have access to the undeposited funds, and the risk of loss, diversion or theft of school funds was increased. South Jefferson Central School District …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… 2025 growing to $12.3 billion in FY 2027. These gaps also do not include the potential fiscal impact of a new package …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesState Comptroller DiNapoli Releases School District Audits
… either not posted or comprehensive, resulting in a lack of transparency. Officials did not post external audit … non-resident tuition (NRT) rates in the best interest of school district taxpayers. The board approved NRT … maximum allowable rates and actual BOCES costs by a total of $1.29 million, or an average of $430,000 each school year. …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli High-Tech is on the Rise in NYC
… High-tech is one of the fastest growing industries in New York City, growing … in New York, while providing strong investment returns.” “I applaud New York State Comptroller DiNapoli for producing …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycVillage of Washingtonville – Budget Review (B25-6-1)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 … of Local Finance Law (LFL) Section 10.10, to issue debt not to exceed $4.5 million to liquidate the accumulated …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1DiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… Greater corporate accountability for workers' rights can create stronger companies and safeguard the New York State …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyState Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific … School District – Transportation State Aid and Reserve Funds (St. Lawrence County) The district did not apply for … expenditures that could have been paid for with reserve funds, five of which appear to be overfunded by more than $18 …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… methods for all purchases, including those that do not require competitive bidding. Copenhagen Central School …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsDiNapoli: Nourish NY Needs Better Oversight to Connect More Food Banks and In-State Farms to Funding
… NY) was created to help the 1-in-10 New Yorkers facing food insecurity and local farmers by connecting food banks to New York-grown products. However, an audit released today by New York State …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nourish-ny-needs-better-oversight-connect-more-food-banks-and-state-farms-fundingEmerging Manager Definition and Life Cycle
… Program has compiled guidance including a Universal Definition and Life Cycle Stages to assist in consistent … considerations. The Fund’s Emerging Manager Universal Definition includes characteristics such as: Majority … operating processes Has reasonable growth in assets under management (AUM) over the last three years Has increased …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… cases in federal and state court. He was also an assistant district attorney in New York County and prosecuted an array … statewide. Sheingold is a 1994 graduate of Yale Law School. He will succeed current Counsel Nancy Groenwegen, who …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … reports that detail the adopted budget and year-to-date revenues and expenditures on a quarterly basis. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013m