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Opinion 89-62

… This opinion represents the views of the Office of the State Comptroller at the time it was … on the issues discussed in the opinion. FIRE DISTRICTS -- Elections (signing multiple nominating petitions) ELECTIONS … petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is not prohibited from …

State Comptroller DiNapoli Releases School Audits

… and procedures are in place to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts … federal, state and local funds. For additional background or a comment on a specific audit, please contact Brian Butry … time records or leave request forms was properly deducted from their leave accrual balances. Errors were found in the …

Opinion 95-9

… credit for attending meetings of committees of a fire company); (pro rating the number of points credited for … for attending meetings of committees of a fire company. (3) A service award program may not provide for pro … firefighters receive credit for attendance at fire company committee meetings pursuant to General Municipal Law, …

Comptroller DiNapoli Seeks to Return Millions in Unclaimed Funds Owed to Local Governments

… New York State Comptroller Thomas P. DiNapoli announced today … has identified more than $5 million in unclaimed funds for local governments across the state. After reaching out … Long Island 2,565 $598,748 Niagara Frontier 508 $167,774 New York City 3,357 $2,628,117 Thousand Islands-Seaway 240 …

Rural New York: Challenges and Opportunities

This report focuses on the challenges commonly faced by rural New Yorkers. Ten rural counties—Allegany, Chenango, Delaware, Essex, Greene, Hamilton, Lewis, Schuyler, Sullivan, and Wyoming—were selected as representative of rural New York.

Opinion 90-31

… This opinion represents the views of the Office of the State Comptroller at the time it was … to General Municipal Law, §353-a must act by majority vote of the whole committee. The participating towns may not, … pursuant to General Municipal Law 353a consisting of the supervisors of the seven participating towns must act by …

Village of Endicott -- Budget Review (B17-4-7)

… in the tentative budget for the general, electric and parking funds are reasonable. The water and sewer funds' …

Opinion 2002-4

… work for the benefit of the town unrelated to the highway system, the cost of such work must be charged against the …

Opinion 89-55

… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- … which presently awards all promotions within the town police department may delegate that authority to the chief of …

DiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance

… on Elections. The full op-ed is below: Putting the Public Back Into Campaign Finance Democracy works best when … This is a victory for the people — one that has been in the works for decades. The PCFP will strengthen democracy, … running for state office the opportunity to participate in a voluntary public campaign financing system, which …

City of Newburgh – Budget Review (B24-6-9)

… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s 2025 proposed budget were reasonable. Background The City of … The purpose of our budget review was to determine whether the significant …

State Comptroller DiNapoli Releases Municipal Audits

… the statutorily-required annual directors’ report or any interim financial information to the membership. Of 220 …

Opinion 99-15

… §§11-1108, 11-1118, 14-1406, 14-1410; STATE CONSTITUTION, ARTICLE XVI, §1; REAL PROPERTY TAX LAW, §300: A village may not provide a partial real property tax … Property Tax Law, §§305[2], 516[2], 900, 1410[2], 1420). Article XVI, §1 of the State Constitution provides that …

DiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals

… Additionally, there is no guarantee these facilities will then sell the renewable electricity they generate into the …

State Agencies Bulletin No. 2152

… of a payroll check. If responses are received prior to January 1, 2024, the checks will be reissued. Any checks that remain … Dates: Effective for payroll checks issued between January 1, 2022, and December 31, 2022. Eligibility Criteria: …

Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)

… and its resultant financial condition for the period January 1, 2010 through September 30, 2013. Background The … and its resultant financial condition for the period January 1 …

Town of Bethlehem – Information Technology (2025M-25)

Town employees and officials use the IT systems for Internet access email receiving online payments and to maintain various records such as financial and personnel records and evidence files for the Police Department The Towns Management of Information Services MIS Department consists of the

Due Diligence for Companies Holding Abandoned Funds

… property account is $1,000 or less. (However, in the spirit of the law, we ask you to send a certified mailing if …

New Career Plan – New Career Plan

State Comptroller DiNapoli Releases Municipal Audits

… In fact, the tax collector’s records were insufficient to determine whether she deposited money in a timely manner. …