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Opinion 99-16
… Defense and Indemnification (indemnification of custodial bank) MUNICIPAL CORPORATIONS -- Powers and Duties (authority to indemnify custodial bank) MUNICIPAL FUNDS -- … name of the local government, they must be delivered in a form suitable for transfer or with an assignment in blank to …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Opinion 90-1
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (gifts … within its boundaries and to encourage the siting of new hazardous facilities (see Memorandum in Support of Senate …
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
… period, the village earned $1,516 from money on deposit in its two checking accounts, which had an average monthly … the village may have earned an additional $148,755 in interest earnings. Village officials did not: solicit … billed totaling $592,956 for water and sewer services in the accounting records and sewer revenue was overstated by …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … However, operating surpluses occurred which resulted in an unplanned increase in fund balance. Furthermore, the board did not have written …
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
… are called “Refunds of Appropriation” (ROA) and result in a credit to the appropriation expenditures from which the … bank. The check will show as cashed at the bank and in SFS even though the intended payee did not receive the … that an AP Adjustment Voucher should be submitted in SFS, any checks should be sent to the Department of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewReal Property Tax Cap Information - Glossary
… Index for all Urban Consumers (CPI-U) for the 12-month time period 18 months prior to the coming fiscal year to 6 … the levy limit by enacting a local law (by a 60 percent vote of the governing body, or in the case of school districts, 60 percent popular vote) allowing raising taxes more than the allowable levy …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Central School District , King Center Charter School , New Hyde Park-Garden City Park Union Free School District and … recovery, data backup and password security management. New Hyde Park-Garden City Park Union Free School District – …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-auditsJune 2002: GASB Statement 34
… of governmental operations and ultimately result in an increased accountability by the governmental units. This project culminated in June 1999 with the issuance of Statement 34 of the … Government- Wide Reporting Focus on Major Funds Changes in Budgetary Reporting Full accrual accounting including …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34State Comptroller DiNapoli Releases Municipal Audits
… decreased from $213,327 as of fiscal year-end 2014 to $30,487 as of fiscal-year end 2018. While budget-to-actual … the financing sources needed to fund the estimated cost. This also contributed to budget status reports for the … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… filters were in place, district officials did not monitor for inappropriate use in accordance with the board policy. … Auditors discovered district employees used computers to visit social networking, shopping, travel, entertainment and … result in the district paying unnecessary costs. Find out how your government money is spent at Open Book New York …
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
… SUNY Maritime College (Maritime) employees. The objectives of our examination were to determine if the PCard … travel expenses were appropriate and complied with Office of General Services (OGS) Citibank and Maritime Citibank-VISA PCard Guidelines and the Office of the State Comptroller (OSC) Travel Manual guidelines. …
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
… were revealed by an audit and investigation by the office of New York State Comptroller Thomas P. DiNapoli. "Ms. … DiNapoli said. "Also disturbing is the unknown whereabouts of $4,340 in cash from a Mother's Day raffle. I thank Genesee … their oversight to prevent similar abuses." Hilchey, 31, of Batavia, was also sentenced to three years probation …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftState Agencies Bulletin No. 1124
… Security Guard Inspector Background Pursuant to Article 39 of the 2007-2011 Agreement between the State of New York, the DMNA Unit and the Civil Service Employees … payroll on 10/1/11; and Employed by the State at the time of the issuance of the allowance Individuals who are not …
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
… to the GOER Memorandums dated 11/08/12, Article 39 of the 2011-2016 Agreement between the State of New York, the DMNA Unit and the Civil Service Employees … payroll on 10/01/12; and Employed by the State at the time of the issuance of the allowance Individuals who are not …
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)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, Patient Safety Center Activities and Handling of Revenues (Report 2019-S-15 ). About the … To determine the extent of implementation of the four recommendations …
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
… determined that Miele paid her personal New York State Electric & Gas (NYSEG) bill with Village funds resulting in the Village paying over $450 of her bill. Miele’s employment with the Village was terminated in …
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
… DiNapoli said. “While Netflix says it’s now a leader in the highly unionized entertainment industry, it’s lagging … to upholding worker rights if they want to remain a leader in the entertainment industry. They have thus far failed to … concerned when the behavior of a portfolio company stands in contrast with fair treatment of its workforce,” said New …
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)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by … New York Office of the State Comptroller City of Newburgh Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10