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Opinion 89-61
… of any incorporated villages. VILLAGE LAW, §3-301(2)(a); UNIFORM JUSTICE COURT ACT, §§201(b), 2001(1), 2101(i)(2); … local law or resolution subject to permissive referendum. When the office of village justice does not exist, the town justice court for the town in which …
https://www.osc.ny.gov/legal-opinions/opinion-89-61State Comptroller DiNapoli Releases Audits
… functional, and tested disaster recovery plan that covers all aspects of its operations, including the College of … Vacant apartments at Clinton Towers were often not rented in a timely manner. Auditors found that for the period …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0Opinion 96-7
… agreement. You ask whether several fire districts may join together in an advertising campaign for the purpose of … advertise to recruit volunteers, they may join together and perform this function cooperatively pursuant to … Whether fire districts may join together in an ad campaign for the purpose of recruiting …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 99-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. BONDS AND NOTES -- Destruction of (not required by State Comptroller's regulations) … it is proper for a school district to pay for the framing of a cancelled bond to be presented to a retiring teacher as …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 93-28
… subject to section 284 agreement) MUNICIPAL FUNDS -- Highway Fund (CHIPs moneys subject to section 284 agreement) HIGHWAY LAW, §§10-c, 284: Consolidated Local Highway … Whether moneys received pursuant to section 10c of the Highway Law are subject to the agreement between the town …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 94-28
… COUNTY LAW, §250 et seq.; GENERAL MUNICIPAL LAW, §99-d: Expenses incurred by a county for advance planning pursuant to General Municipal Law, §99-d may be paid, in the first instance, from the county's … was undertaken pursuant to General Municipal Law (GML), §99-d in connection with planning a possible future capital …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 94-24
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … town hall) TOWN LAW, §220; LOCAL FINANCE LAW, §35.00: If a town board adopts separate resolutions to purchase land for … town hall, you ask whether a referendum is required on the bond resolution. Town Law, §220 provides that a town board …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Marketing Service Performance Monitoring
… has established adequate internal controls to oversee, monitor, and manage contracted marketing services, including … and for establishing a system of internal controls to monitor, oversee, and manage the contract. These controls … As a result, ESD does not have an appropriate system to monitor, measure, and evaluate the extent to which any …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringDiNapoli Finds Major Problems with Rochester School District Payments
… The Rochester City School District's payroll processes are … resulting in errors that are costing taxpayers, according to an audit released today by State Comptroller Thomas P. … DiNapoli. Auditors also found numerous problems with how the district managed its purchases. "The Rochester City …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsShareholders to Exxon: It's Time to Address Climate Change
… work today supports the Church of England as a Christian presence in every community. The annual objectives …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeDiNapoli: MTA Faces Growing Risks to Its Capital Funding
… the regional transit system faces significant delays due to funding issues, which may also pressure its next capital plan, according to a report released today by State Comptroller Thomas P. DiNapoli. “The MTA’s capital program is critical to winning riders back to public transportation and …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-mta-faces-growing-risks-its-capital-fundingDiNapoli: Three Arrested in Connection With Over $1 Million Medicaid Transportation Fraud Scheme
… of Health and Human Services - Office of Inspector General August 28, 2023 Three principals of Phinaliz Communications … The three defendants, Philip Mtui, Mbaga Kaiza, and Tony Taylor, were arrested last Thursday. "The defendants … operational manager and is also a New York state resident. Taylor, 42, is a manager, dispatcher and driver. The joint …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-three-arrested-connection-over-1-million-medicaid-transportation-fraud-schemeVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… by an agency that do not need to be applied to a customer AR Item, such as miscellaneous receipts. The process for … receipts that do not need to be applied to an AR Item. Omissions and corrections for Customer IDs cannot be … for Customer ID. A correcting entry can only be done on an AR Deposit using two sequences that net the deposit total to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDiNapoli: NYC Spending Priorities Shifted During Pandemic
… Like many cities across the United States, New York City has … as mental health services. However, funding sources for many of these programs remain unidentified in the out-years … when compared to the pre-pandemic budget plan. While many of these new programs and services will help address the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicState Comptroller DiNapoli Releases Municipal Audits
… of the clerk’s records. Town of Delhi – Highway Department Leave Records (Delaware County) Town officials did not … 89 hours was attributed to the deputy’s failure to use sick leave for lost time due to an occupational injury, which … County) The supervisor did not maintain the town’s accounting records and reports in a complete, accurate, …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… meet for the long term and clearly lay out how it will affect New York drivers and taxpayers.” The Thruway Authority … estimates that these changes collectively will not affect its budget. In its 2015-16 budget, the state also …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsDiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access
… years longer than promised and supplied many communities with slow, satellite-based internet that is inadequate for today’s … in remote areas — were given broadband access using satellite technology, which has a maximum download speed of …
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
… audited financial statements were overstated. Village of South Floral Park – Budgeting and Financial Oversight (Nassau …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli Op-Ed in Newsday Urges Public Campaign Financing Commission to Keep Fusion Voting and Open Up Political Process
… tear down those obstacles and open the path. After years of proposals falling to the wayside, New York finally has … state to collect ideas on what changes might work. Some of the ideas are smart, some are practical and many are way … But I urge the commission to focus on the urgent issue of campaign finance, which will truly make a difference, and …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-op-ed-newsday-urges-public-campaign-financing-commission-keep-fusion-voting-and-openDiNapoli: MTA Budget Continues to Face Serious Risks
… The Metropolitan Transportation Authority is expected to devote one-fifth of total revenue to debt service by 2023 as it relies increasingly on borrowing to … debt service on these bonds. Full Report The Metropolitan Transportation Authority’s Rising Debt Burden Find out how …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risks