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Opinion 89-62
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … not prohibited from signing nominating petitions for two or more candidates for the same fire district office unless … resolution that such nominations be submitted in petition form subscribed by twenty-five qualified voters of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Comptroller DiNapoli Releases School District Audits
… on surplus fund balance by making more than $12 million in unbudgeted year-end transfers to capital projects and reserves. In addition, they overstated encumbrances by $827,000 and not did not use $5.3 million in appropriated fund balance as a funding source. The board …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0NYC Budget Benefiting From Strong Tax Collections
… New York City’s latest financial plan projects a surplus of nearly $3.7 … Thomas P. DiNapoli. The surplus money will be used to balance the FY 2019 budget. "The city’s economy is strong and …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsOpinion 93-22
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- Disposition of (when …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 92-21
… to receive a fee under this section for each individual case. You have asked if towns and villages are entitled to … to the Justice Court Fund the dismissal, by single judgment or by a series of identical judgments made and … and other proceedings: (a) for all services in each case of a misdemeanor or other offenses, including …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 94-18
… for the purpose of receiving foreign fire insurance tax moneys. Not-For-Profit Corporation Law, §1402 provides … govern the distribution and use of foreign fire insurance tax moneys, except as otherwise provided by special act of … and may be authorized to receive foreign fire insurance tax moneys and expend such moneys for the purposes specified …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 2007-7
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (reporting “days worked” for elected officials) STATE … for purposes of 2 NYCRR 315, an employer may record time actually spent by the elected official to perform an …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 90-13
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Utilities (municipal … village, to install sewer pipe for a village sewer project in conjunction with a DOT road reconstruction project. This is in reply to your letter concerning installation of sewer pipe …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Update Your Contact Information
… we send you. If you don’t already have an email address on file, please provide it so we can contact you quickly with … process. Secure Contact Form Fill out all required fields on the secure contact form . From the Topic dropdown, select …
https://www.osc.ny.gov/retirement/update-your-contact-informationAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… Adopt annual budgets that contain realistic estimates for appropriations. Analyze reserve fund balances and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. … of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected … Findings The Board has not adopted policies or procedures for cash disbursements; the Board did not ensure that claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… of our audit was to evaluate internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012. Background The District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Annual Financial Report Filing Deadlines
… for all counties, cities, towns and villages. Class of Local Government Filing Deadline Extension to Filing … OSC from the municipal chief fiscal officer before the end of original filing period. Villages: Population 5,000 - … OSC from the municipal chief fiscal officer before the end of original filing period. Villages: Population < 5,000 Fire …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… Develop and adopt budgets that include realistic estimates for revenues, appropriations and fund balance that will be …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollOlean City School District – Financial Management (2016M-210)
… of our audit was to review the District’s financial management and budgeting practices for the period July 1, … reserve funds. … Olean City School District Financial Management 2016M210 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Sweet Home Central School District – Financial Management (2022M-166)
… the Sweet Home Central School District’s (District) Board of Education (Board) and District officials properly managed … which was improperly restricted in a debt reserve as of June 30, 2021. The Board unnecessarily appropriated $2 . 4 million of fund balance each year and real property taxes were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Rensselaer County – County Bridge Maintenance (S9-13-6)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… on Thursday after pocketing $4,788 in public funds for her personal use. Her thefts were brought to light during an audit and … discharge. “Ms. Barnes used public funds to cover her personal costs,” DiNapoli said, “I thank Troop C of the …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfDiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… false statements made by the defendants regarding quality assurance leading up to the July 19, 2024, worldwide IT … investors by falsely touting its safeguards and quality assurance,” DiNapoli said. “Its actual failure to meet …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… Requirements Multi-Modal Projects will be accounted for in a Capital Projects Fund or in an Enterprise Fund. Capital … will be classified by functional unit based on the type of project being undertaken. Enterprise funds should … recognize revenue using account 3505. Program Information The following overview is based on information provided by …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-program