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State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … balance of each fund. The treasurer could not determine how the money was spent or the amount of foreign fire … the board, rather than department membership, determined how the foreign fire insurance money was to be spent. …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1XIV.13.B Error Identification and Resolution – XIV. Special Procedures
… Interest is paid to the vendor at the same time the voucher is paid. Pursuant to Section 179-h … Interest is paid to the vendor at the same time the voucher is paid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolutionDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… court has upheld the power of this office to follow payments of state dollars wherever the public’s money is … our independence in carrying out objective audits of state payments in order to protect taxpayer dollars.” A copy of the … audit of non-participating provider claims paid by United Healthcare Insurance— the State's contractor which processes …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersState Comptroller DiNapoli Releases Municipal Audits
… supported by an employee’s time and attendance records. In addition, 33 hours of comp time and eight hours of … nor did it monitor budgetary results during the year. In addition, unrestricted fund balances as of December 31, 2019 in the general and highway funds and water district were …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… fully recovers. I thank Governor Cuomo and the Legislature for enacting this important bill quickly.” The new law, … and school districts by: extending the "rollover" period for bond anticipation notes issued in calendar years 2015 … to spend or temporarily transfer moneys in reserve funds for pandemic-related expenses and permitting the repayment of …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicComptroller DiNapoli Releases Municipal Audits
… or kept up to date by highway department personnel. In addition, town officials were only able to account for … The legislature failed to address extended vacancies in key financial positions and address deficiencies identified in previous audits. In addition, county officials filed the …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0Adult-Use Cannabis (AUC)
… also referred to as marijuana or recreational marijuana, in New York State. MRTA also establishes rules for the … revenue associated with these payments will be distributed in January, April, July and October after AUC retailers have … and Finance (Tax). However, distributions may be made in other months, depending on when returns are filed with …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucDiNapoli Releases Executive Budget Report
… today by State Comptroller Thomas P. DiNapoli. This report, prepared each year following the release of the … in capital costs for the Metropolitan Transportation Authority, but do not provide any details regarding financing … identified. The proposed budget would increase the Thruway Authority’s dependence on state resources in the coming years …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportDiNapoli: MTA Faces Its Greatest Challenges in Decades
… 2018 shows some improvement, but it was still lower than one year earlier. While LIRR delays attributed to Amtrak have … by December 2020. Annual subway ridership has declined for two consecutive years and had fallen by 2.8 percent through … 2009 and is expected to drop again this year, the first two-year decline since 1992.) The MTA believes the decline …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesOpinion 90-54
… OFFICERS AND EMPLOYEES -- Retirement Benefits (equitable distribution of benefits in matrimonial actions) DOMESTIC … constitute marital property subject to the equitable distribution provisions of the Domestic Relations Law, and, … been asked to discuss the procedures for the equitable distribution of retirement benefits payable from the New York …
https://www.osc.ny.gov/legal-opinions/opinion-90-54State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-1
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (gifts … any commercial hazardous waste facility which is located in the city or town (Environmental Conservation Law, §27-0925[1]). In addition, school districts are authorized to impose an …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 89-53
… fire insurance tax moneys are distributed in accordance with Insurance Law, §§9104 and 9105, the moneys must be … to current sections 9104 and 9105. Therefore, consistent with the Renn decisions, we conclude that where foreign fire insurance tax moneys are allocated in accordance with Insurance Law, §§9104 and 9105, the moneys must be …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 88-62
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … to establish one or more public dumps or dumping grounds. In addition, Town Law, §221(1) authorizes town boards to … These rules and regulations also provide that in the case of landfills, minimum closure measures must …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 99-16
… or statutory amendments that bear on the issues discussed in the opinion. INDEPENDENT CONTRACTORS -- Defense and … -- Terms and Conditions (indemnification provision in custodial bank agreement) TOWNS -- Powers and Duties … superseded to the extent it may be inconsistent. This is in response to your inquiry concerning the propriety of an …
https://www.osc.ny.gov/legal-opinions/opinion-99-16State Comptroller DiNapoli Releases Municipal & School Audits
… issued. Village of Corinth – Investment Program (Saratoga County) Village officials did not develop and manage a … have been levied than necessary. Newcomb Central School District – Claims Audit (Essex County) District claims were … made an unallowed payment totaling $1,192. Putnam County Court and Trust Auditors reviewed the commissioner’s, county …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli and William Glasgall Op-Ed
… stated, we have not fully lived up to these goals. That's why we propose implementing clear, understandable debt …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edDiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… The shortage of affordable housing is especially hard on elderly New Yorkers, but many units are sitting vacant even though thousands of seniors are on waiting lists for them, an audit released today by New York State … The shortage of affordable housing is especially hard on elderly New Yorkers but many …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsDiNapoli: Thruway Authority Toll Increases Should Be Last Option
… (Thruway) has proposed a multi-year schedule of systemwide toll increases to begin in 2024, but a new report from State … Thruway to first improve its operations and maximize non-toll revenues. DiNapoli’s office reviewed a decade of the … tolling and TBM issues . Before asking system users to pay more, the Thruway should address its implementation …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionDiNapoli Calls for Long-Needed State Debt Reform
… Other debt has been structured in a way that it does not meet the technical definition for being counted …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reform