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Opinion 99-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the propriety of an indemnification provision in a proposed custodial …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Opinion 90-1
… proceeds to a school district to develop a school district playground if the town board determines that the playground will benefit town residents. You ask whether the … within the town to assist with the development of a school playground. Environmental Conservation Law, §27-0925, as …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 89-53
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or … among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, 9105: Where foreign fire insurance tax moneys are distributed in accordance with …
https://www.osc.ny.gov/legal-opinions/opinion-89-53State Comptroller DiNapoli Releases Municipal & School Audits
… overtime totaling $72,218, without any explanation as to why the overtime was worked. Additionally, officials paid 13 …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… enabled three ALS employees to overlap their shifts at the district and the neighboring Amagansett Fire District. …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… of transactions and required Vendor ID to be used on each AP Adjustment Voucher. New York State often receives checks … misapplied. DTF – Treasury will notify the agency that an AP Adjustment Voucher must be completed so a new payment can be issued. An AP Adjustment Voucher is used by agencies to submit a ROA. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewReal Property Tax Cap Information - Glossary
… limit will be determined. Court Orders >5% - Tax levy to pay for court orders and judgments that cost more than 5% of … - Either (a.) an increase in assessed value from the prior roll resulting from new construction, property annexed from … Finance. Retirement Contributions >2% - Levy necessary to pay for increases to the average actuarial contribution rate …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that their money is being … conditions under which each reserve will be used. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-auditsJune 2002: GASB Statement 34
… financial reporting model that provides users of financial statements with information which will enhance their … greater (phase 1) will implement for fiscal years ending after June 15, 2002; those with revenues between $10 million and $100 million (phase 2) for fiscal years ending after June 15, 2003; and those with revenues less than $10 …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34State Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Village of Ballston Spa , Town of Schroon , St. Paul Boulevard Fire Association … spent appropriately and effectively." Village of Ballston Spa – Financial Condition (Saratoga County) The treasurer did … his office completed audits of the Village of Ballston Spa Town of Schroon St Paul Boulevard Fire Association and …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … at Open Book New York . Track municipal spending, the state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli announced today the …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-auditsNY State Comptroller DiNapoli: Wells Fargo Needs to Pull Back the Curtain on Its Incentive Pay Program
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (the Fund), today announced that he has written to fellow … Fargo shareholders urging them to support his call for the bank to provide a report detailing the company's efforts …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-wells-fargo-needs-pull-back-curtain-its-incentive-pay-programSUNY Maritime College Review of PCard Transactions and TCard Expenses
… credit cards, along with travel expenses made by SUNY Maritime College (Maritime) employees. The objectives of our examination were … with Office of General Services (OGS) Citibank and Maritime Citibank-VISA PCard Guidelines and the Office of the … credit cards along with travel expenses made by SUNY Maritime College Maritime emplo …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesDiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… unknown whereabouts of $4,340 in cash from a Mother's Day raffle. I thank Genesee County District Attorney Lawrence … probe also found that $4,340 in cash from a Mother's Day raffle was unaccounted for. The audit concluded that Hilchey … that officials keep records of ticket sales and use of raffle funds; and Have the treasurer maintain accurate, …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftState Agencies Bulletin No. 1124
… Purpose To explain the procedures for processing the DMNA Uniform Maintenance Allowance payments. Affected Employees Eligible DMNA … Association, Inc., agency funds will be allocated for a DMNA Uniform Maintenance Allowance until a cleaning … To explain the procedures for processing the DMNA Uniform Maintenance Allowance payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1124-2011-division-military-and-naval-affairs-dmna-bu46-and-bu47-uniformState Agencies Bulletin No. 1209
… Purpose To explain the procedures for processing the DMNA Uniform Maintenance Allowance payments. Affected Employees Eligible DMNA … Association, Inc., agency funds will be allocated for a DMNA Uniform Maintenance Allowance until a cleaning … To explain the procedures for processing the DMNA Uniform Maintenance Allowance payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1209-2012-division-military-and-naval-affairs-dmna-bu46-and-bu47-uniformPatient Safety Center Activities and Handling of Revenues (Follow-Up)
… to the Public Health Law (PHL), a Patient Safety Center (PSC) was established within the Department of Health (Department) for the purpose of maximizing patient safety, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… Weeden Wetmore and the New York State Police announced the arrest of Tammy Miele, former Assistant Clerk for the Village … for allegedly stealing nearly $4,000 from the Village. The arrest was the result of a joint investigation between … Acting Superintendent Steven A. Nigrelli said, “This arrest should serve as a reminder that those who choose to …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsComptrollers DiNapoli, Lander Urge Fellow Netflix Investors to Support Workers' Rights
… Brad Lander today announced that they have called on Netflix shareholders to support their joint proposal … Brad Lander today announced that they have called on Netflix shareholders to support their joint proposal …
https://www.osc.ny.gov/press/releases/2023/05/comptrollers-dinapoli-lander-urge-fellow-netflix-investors-support-workers-rightsCity of Newburgh – Budget Review (B22-6-10)
… The City has also appropriated approximately $3.2 million of sewer fund balance and appropriated $587,250 … their 2023 adopted budget for the New York State Touring Route Program because there is no assurance the State will … necessary. Review the estimates for New York State Touring Route Program revenue and expenditures and amend as …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10