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Public Welfare – 2021 Financial Condition Report
… in SNA expenditures in New York City. SNA expenditures, which accounted for over two-thirds (71.7 percent) of total …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-welfareOpinion 89-26
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure (applicability to fire districts) … is authorized to promulgate a form of annual statement of financial disclosure for its officers and employees, but if … or employees of the fire district complete and file annual financial disclosure statements. You ask whether fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Boom or Bust? Federal Relief Aid and Local Government Finances in New York State
Boom or Bust? Federal Relief Aid and Local Government Finances in New York State
https://www.osc.ny.gov/files/local-government/publications/pdf/fiscal-cliffs.pdfA Question of Balance: Gaming Revenues and Problem Gambling in New York State, November 2020
A Question of Balance Gaming Revenues and Problem Gambling in New York State, November 2020
https://www.osc.ny.gov/files/reports/special-topics/pdf/gaming-report.pdfChautauqua County – Court and Trust Funds (2020-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through February 11, 2020. … County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2017 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1DiNapoli: Former Throop Supervisor Pays Full Restitution After Pleading Guilty to Felony for Stealing $11,000 from Town
… The former Town of Throop Supervisor, William Tarby, paid full restitution as part of his … James, and the New York State Police announced today. William Tarby pleaded guilty to grand larceny and official … of his plea agreement, cannot seek public office again. “William Tarby scammed town residents by abusing his position …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-throop-supervisor-pays-full-restitution-after-pleading-guilty-felony-stealing-11000Opinion 2004-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (law partner of school … Whether a member of the board of education of a central school district would …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… receipt collection system may get revenue into its bank account more quickly. Start by evaluating the costs and … revenue collection alternatives, using measures such as: How long does it take to process a tax or fee payment? How … earnings. Use a Bank Having a bank process payments on behalf of your local government can reduce the amount of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processDiNapoli Announces State Contract and Payment Actions for October 2016
… $1.4 million for hospital sitter services at Central NY DDSO, including $336,000 to Total Healthcare Staffing of … to the Tappan Zee Constructors LLC contract for the New NY Bridge including dispute resolution, increased … The Pike Co. for design and construction services at the Rochester Amtrak Train Station. Payment Rejections and Other …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-announces-state-contract-and-payment-actions-october-2016IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… of an existing asset with a similar asset. (An old air conditioning system is replaced by a new air … and performance capabilities, such as replacement of an old air conditioner with a new one of the same type and … accrued taxes, broker commissions, legal expenses, title insurance, real estate surveys, other and professional fees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsVillage of Holley – Transparency of Fiscal Activities (S9-24-12)
… – pdf Audit Objective Determine whether the Village of Holley (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Holley Village Board of Trustees Board conducted an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12DiNapoli: Despite Progress, Pay Gap for Women Persists
… New York ranked 11 th best among the states (including Puerto Rico and the District of Columbia) in terms of the dollar …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-despite-progress-pay-gap-women-persistsUnified Court System Bulletin No. UCS-322
… MC (Bargaining Unit 86) or unrepresented (Bargaining Unit CT or 88), collectively referred to as Salary Administration … and Unrepresented employees in Bargaining Units 86, 88 and CT. Article 2, Section 37.3 of the New York State Judiciary … and Unrepresented employees in Bargaining Units 86, 88 and CT. Affected employees may be entitled to a new salary and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-322-reintroduction-unified-court-system-csea-longevity-stepsDiNapoli: 33 School Districts Reported in Fiscal Stress
… The report also noted that the Southern Tier was the only region with a decrease from the previous school fiscal …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressState Comptroller DiNapoli Releases Municipal Audits
… required quotes were obtained for the purchase of security cameras. The board also did not adopt a procurement policy …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1New Roots Charter School - Lunch Operations (2019M-73)
Determine whether School officials provided school meals in a cost effective manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-roots-charter-73.pdfOpinion 94-7
… Municipal Law, §209-b[2][j]; emphasis supplied). Since only the State Legislature may enact general and special … language of section 209-b clearly suggests that it is only the State Legislature which may supersede the provisions …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 88-2
Whether a village may impose user fees for the collection of garbage
https://www.osc.ny.gov/legal-opinions/opinion-88-2DiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… meeting. “Investors have the legal right to know how corporate dollars are being spent in the political … proposal pending at eight other portfolio companies: Aetna Inc.; Express Scripts Holding Co.; Johnson & Johnson; NextEra … behalf of more than one million state and local government employees and retirees and their beneficiaries. The Fund has …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingThe Growing Role of Counties in Emergency Medical Services
This report examines the local government role in emergency medical services (EMS) in New York State and particularly the growing role that counties are playing in EMS provision.
https://www.osc.ny.gov/files/local-government/publications/pdf/ems-report-2024.pdf