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June 2002: Advance Refunding Bonds
… are issuing advance refunding bonds this year because the state is changing how it calculates and pays building aid. Building aid, rather than being based on actual debt service payments, will now be based on an … financed over 15 years is extended by 10 years to stretch-out the payments) or to achieve a present-value savings (A …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsCUNY Bulletin No. CU-590
… State service in the full-time record, the agency must create an overpayment record in the full-time record on the … record but is Active in another record, the agency must create an overpayment record in the Active record on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-590-2017-city-university-new-york-cuny-research-foundationOpinion 99-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Destruction of (not required by State Comptroller's regulations) CONSTITUTIONAL LAW -- Gifts …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 93-28
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … to section 284 agreement) HIGHWAY LAW, §§10-c, 284: Consolidated Local Highway Assistance ("CHIPs") moneys … Highway Law. Section 10-c of the Highway Law establishes a consolidated local highway assistance program ("CHIPs"), for …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 96-7
… Const. art IX, section 1[c]; see also e.g., 1993 Opns St Comp No. 93-6, p 10; 1991 Opns St Comp No. 91-14, p 53). Fire districts are established for the … Volunteer Firefighters' Benefit Law, §5[1]; 1992 Opns St Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). In …
https://www.osc.ny.gov/legal-opinions/opinion-96-7DiNapoli Finds Major Problems with Rochester School District Payments
… The Rochester City School District's payroll processes are disorganized, highly … costing taxpayers, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors also found … the district managed its purchases. "The Rochester City School District needs to substantially overhaul how it is …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Department of Environmental Conservation (DEC): Collection and Use of Oil Spill Funds (Follow-Up) (2017-F-13) An initial … of Major Oil Storage Facilities (MOSFs) reporting and facility registration, as well as a lack of facility data …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0Marketing Service Performance Monitoring
… ESD has an appropriate system of internal controls in place to ensure that it receives the advertising services for … the extent to which people perceive New York to be a good place for business development or to visit, as evidence that … goal of improving the perceptions of New York as a good place to visit and for business development. Set specific …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringDiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… 2019 and its associated financial plan project a surplus of $2.6 billion in the current fiscal year, ending on June 30, which will be … peak. More jobs were added in the boroughs outside of Manhattan than in any other expansion. The city’s … 2019 and its associated financial plan project a surplus of $26 billion in the current fiscal year ending on June 30 …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managedComptroller DiNapoli and A.G. Schneiderman Announce Conviction and Sentencing of Florida Man For Theft of Over $180,000 in NYS Pension Benefits
… the Pooling and Audit Review Section of the New York Metro Milk Marketing Area in approximately 1986. He passed away on … his pension benefits were being direct deposited into a bank account held in a trust for the benefit of Petschauer; … trustee for his brother and had exclusive access to the bank account. When Petschauer died, Schusteritsch concealed …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-and-sentencing-florida-man-theft-overOpinion 94-24
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Referendum Requirements (for bonds with proposed … -- Permissive (need for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL FINANCE LAW, … 1976 Opns St Comp No. 76-394, unreported). On the other hand, if a single board resolution authorizes both the …
https://www.osc.ny.gov/legal-opinions/opinion-94-24DiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… the New York State Thruway Authority will continue to face fiscal challenges, according to an audit released today by New York State Comptroller … that its current revenue structure may not be sufficient to cover ongoing and future capital needs. “The Thruway …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsDiNapoli: NYC Spending Priorities Shifted During Pandemic
… may face fiscal cliffs, according to a new report from State Comptroller Thomas P. DiNapoli. The report compared the … of Education Response to the COVID-19 Pandemic Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicOpinion 89-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (salary charged on townwide basis) SUPERINTENDENT OF HIGHWAYS -- Compensation (salary charged on townwide … Whether the salaries of the town supervisor town clerk town superintendent of …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 94-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the cost of the study is charged against the countys general fund or against the sewer district …
https://www.osc.ny.gov/legal-opinions/opinion-94-28DiNapoli: External Risks Threaten NYC Budget
… risks, it has record reserves to use if needed and Mayor de Blasio plans to expand the citywide savings program to … Trust, which now has a balance of $4 billion. Mayor de Blasio has indicated that the city will continue to expand …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetComptroller DiNapoli & A.G. Schneiderman Announce Felony Conviction of Upstate Woman for Pension Fraud and Welfare Fraud
… of Social Services by concealing the approximately $1,000 per month in pension benefits she was taking both on … General's investigation was conducted by Investigator Joel Cordone under the supervision of Deputy Chief Antoine … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-ag-schneiderman-announce-felony-conviction-upstate-woman-pension-fraud-andDiNapoli: Three Arrested in Connection With Over $1 Million Medicaid Transportation Fraud Scheme
… Attorney, the Otsego County Sheriff's Office, the Oneonta Police Department and the U.S. Department of Health and Human … Mtui, Mbaga Kaiza, and Tony Taylor, were arrested last Thursday. "The defendants allegedly engaged in a systematic … Muehl, Otsego County Sheriff Devlin, Oneonta Chief of Police Witzenburg and the HHS-OIG, this fraud was uncovered …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-three-arrested-connection-over-1-million-medicaid-transportation-fraud-schemeDiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access
… Broadband access is increasingly necessary for everyday activities and … many communities with slow, satellite-based internet that is inadequate for today’s needs. The state is now embarking on another effort to provide all New Yorkers … Broadband access is increasingly necessary for everyday activities and …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-too-many-new-yorkers-still-without-high-speed-broadband-accessState Comptroller DiNapoli Releases Municipal Audits
… the town’s collections were at a greater risk of being lost or misappropriated. The clerk did not accurately record … attributed to the deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted in an … calculated correctly resulting in approximately $70,000 of lost revenue for the town. All 51 water bill adjustments …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits