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Opinion 96-2

… in the opinion. LIBRARIES -- Taxes (authority of village to charge library district with proportionate share of tax … DISTRICTS -- Library Districts (authority of village to charge library district with proportionate share of tax … -- Refunds and Chargebacks (authority of village to charge library district with proportionate share of tax …

NY State Comptroller DiNapoli Calls on Corporate America To Address Lack of Diversity, Equity & Inclusion

… a corporate culture that embraces equity and inclusion. Many companies are taking meaningful steps towards achieving … not just in a given year, but over time, by comparing how representation of Black women, for example, has changed … to promote diversity on boards, and engagement successes have added 29 diverse members to boards of directors. Racial …

Becoming Eligible for a Benefit – Special 20- and 25-Year Plans

Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)

… (UPK) program provides four-year-old children access, at no charge, to comprehensive early childhood education …

Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor

… The auditor must report directly to the board and serve at the board’s pleasure. Hiring a claims auditor You are not …

Rochester Childfirst Network – Compliance With the Reimbursable Cost Manual

To determine whether the costs reported by Rochester Childfirst Network on its Consolidated Fiscal Report CFR were properly calculated adequately documented

Spotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual

… located in Albany, New York, is an SED-approved provider of preschool special education services. During the 2013-14 … the State, in turn, reimburses the counties 59.5 percent of the tuition that the counties pay. SED sets the rates … reimbursement rates. Remind Spotted Zebra officials of the pertinent SED requirements that relate to the …

Child Care Licensing and Inspection

… Purpose To determine if the Office of Children and Family Services’ (Office) child care … with the exception of day care centers in New York City (NYC). The Division regulates and inspects child care …

Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)

Cincinnatus Central School District Fund Balance and Reserves 2014M191

Village of Clayton – Claims Auditing (2021M-81)

Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for purchases and public works contracts.

Unexpected Delays and Events

… To determine if the Long Island Rail Road has plans to address unexpected delays or events, including addressing the needs of its passengers and reassessing and revising its plans … a State public authority created under Article 5, Title 11 of the Public Authorities Law. One of six MTA constituent …

Investors Ask SEC to Reject Exxon's Attempt to Silence Questions on Climate Change

… week asked the Securities and Exchange Commission (SEC) to reject ExxonMobil’s plan to block a shareholder proposal for information on how the company will be impacted by public policies seeking … know how ExxonMobil’s bottom line will be impacted by the global effort to reduce emissions and what the company plans …

Opinion 93-3

… A fire district is not required to advertise for sealed bids to contract for the services of physicians to give … a fire district is required to advertise for sealed bids to engage the services of physicians to give physicals … responsible bidder. Therefore, it would be an unreasonable construction of the bidding statute to apply it to these …

Opinion 94-2

… 80-23, 89 and 3 Opns St Comp, 1947, p 551 are superseded to the extent inconsistent.  You ask whether a city may adopt … in this chapter, local authorities shall have no power to pass, enforce or maintain any ordinance, rule or … of a motor vehicle, or from any operator or chauffeur to whom this chapter is applicable, any tax, fee, license or …

XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting

… Sheet - "Accounts Receivable" and "Internal Balances / Due from Other Funds". ACCOUNTS RECEIVABLE The account … receivable are recorded based on revenue the State expects to collect as a result of revenue lease contracts the State … 4.O – Intangible Right-to-use Assets of this Chapter.   Due from Federal government - Generally, Federal funds due to …

Rabbi Who Pleaded Guilty to Stealing $5 Million of Funds Intended for Special Needs Students Sentenced to Up to Three Years in Prison

… Queens District Attorney Richard A. Brown, joined by New York State Comptroller Thomas P. DiNapoli, today announced that … million in City and State funding between 2005 and 2012 – money that was intended for special needs students between …

DiNapoli: Inconsistent Oversight and Guidance Left New York’s Group Home Residents at Risk During Pandemic

… risk during the onset of the COVID-19 pandemic, according to a new audit released today by New York State Comptroller … homes had trouble getting masks and gowns on their own due to overwhelming demand. Masks were crucial to stopping … 2021, 81 group homes were closed or temporarily closed due to staffing shortages. OPWDD recertifies group homes …

DiNapoli Announces New Corporate Agreement to Disclose Political Spending

… contributions in the wake of majority shareholder support for the New York State Common Retirement Fund’s (the Fund) shareholder resolution. The Fund … & Sons Company Safeway, Inc. Sempra Energy 2011 Limited Brands Marriott International Inc. Yum! Brands Inc. About the …

State Comptroller DiNapoli Releases Municipal Audits

… County) The board's continual appropriation of nonexistent fund balance has weakened the financial condition of the town-wide general fund. The board … from the beginning of the 2014-15 fiscal year through May 31, 2017. The board has not developed any long-term …

Patient Safety Center Activities and Handling of Revenues

… the collection of penalties and the allocation of funds into the account. Key Findings The Department has …