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Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… 41,000 students in Rockland County. BOCES is governed by a nine-member Board of Education elected by the boards of the component districts. Budgeted … year totaled approximately $103.7 million. Key Findings By creating the position of Chief Operating Officer/Deputy …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationSkaneateles Central School District – Records and Reports (2015M-154)
… to examine the District’s financial records and reports for the period July 1, 2013 through December 31, 2014. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $30 million. … and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 fiscal year. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Opinion 2005-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a board member of a central high school district who is also an elected district board member of the central high school district must take training …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 96-2
… 658 of the Laws of 1991: A village which imposes an ad valorem levy on benefited real property on behalf of a … reductions. You ask whether a village which imposes an ad valorem levy on behalf of a public library district … change. The special act also contains a section titled "Ad Valorem levy", which determines that the several lots and …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 96-19
… individual undertaking and/or financing of the project. September 20, 1996 James E. Downey, Esq., Town Attorney Town …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 98-10
… of village streets performed by the town pursuant to a contract with the village. This is in reply to your letter concerning a contract between a town and a village for the repair and … to pre-empt may be express (see Jancyn Manufacturing Corp. v County of Suffolk , 71 NY2d 91, 524 NYS2d 8) or may …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Payroll Improvement Project Bulletin No. PIP-007
… including processing Form AC3346 (Direct Deposit Conversion Election), using locked queries to track employee … any questions that may arise related to direct deposit conversion. Affected Employees Employees with two or more … employee will have only one Direct Deposit record upon conversion to v 9.2. For employees with multiple jobs, all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… DiNapoli urged the Governor and the Legislature to avoid short-sighted choices when adopting the new budget, … aid to suffering New Yorkers and devastated communities. But this recovery is fragile, and I urge state leaders to … in SFY 2022-23 to $6.2 billion in SFY 2024-25. Federal Aid While additional federal aid for states is being debated by …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… the State Comptroller, details the differences among the 50 states with respect to what is paid in federal taxes and … 6 th ). Federal expenditure areas where New York ranks low include Procurement ($842 per capita, 42 nd ), Federal … 49 th ), Federal Employees Retirement ($216 per capita, 50 th ), and Highways ($103 per capita, 49 th ). The Balance …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023Halfmoon Town Supervisor Sentenced To 12 Months In Prison
… Wormuth was sentenced today to one year and one day in prison as a result of her convictions for extortion and … Richard S. Hartunian and Andrew W. Vale, Special Agent in Charge of the Albany Division of the Federal Bureau of … plea, during which she admitted that she accepted money in return for her official actions. She admitted that she …
https://www.osc.ny.gov/press/releases/2015/12/halfmoon-town-supervisor-sentenced-12-months-prisonDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… office at the end of October 2022, Carl Emmons Sr. closed the Kartway bank account and transferred the $2,522 in … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236 …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsOpinion 92-4
… for supervised physical fitness training sessions for its active volunteer firefighters so long as the particular … pay for supervised physical fitness training sessions for active volunteer firefighters of the fire district fire … for supervised physical fitness training session, for its active volunteer firefighters, conducted at a health and …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 95-31
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … Municipal Law, §207-m. You ask whether the starting salary for the new chief must be fixed at an amount equal to that … in this matter (see Memorandum of the Association of Towns for L 1977, ch 827, enacting section 207-m, dated July 22, …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Comptroller DiNapoli Releases State Audits
… of Agriculture and Markets: Annual Assessment of Market Orders for 2012, 2013, and 2014 (2014-S-58) The … the department needs to improve its oversight of its Market Order Program, particularly its Apple Market Order, which is administered pursuant to a contract …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsDiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… continues to use money in the Dedicated Highway and Bridge Trust Fund (DHBTF) to pay down debt from past projects and … and use the money in the Dedicated Highway and Bridge Trust Fund for critical repairs and to increase pay-as-you-go … opportunity. Policymakers need to act now to shore up the trust fund.” The 1991 law that created DHBTF was narrowly …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offState Comptroller DiNapoli Releases School Audits
… Free School District , Livonia Central School District , Panama Central School District and the Williamsville Central … virus protection and patches are installed and up-to-date. Panama Central School District – Financial Management … Union Free School District Livonia Central School District Panama Central School District and the Williamsville Central …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… $24,239 that they should have. Fairview Fire District – Payroll and Leave Accruals (Dutchess County) District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, … the board did not provide adequate oversight, segregate payroll duties or develop compensating controls or develop …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsNY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… (Fund) will restrict its investments in eight integrated oil and gas companies, including Exxon Mobil Corp., after a … announced today. The evaluation of the Fund’s integrated oil and gas holdings is part of DiNapoli’s broader review of … managed public equity holdings in eight integrated oil and gas companies that it has determined are not …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investOpinion 2005-5
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to … If a village’s employer contribution to the New York State and Local Police and Fire Retirement System for the plan of … 46 AD2d 191, 361 NYS2d 736). Therefore, if possible, some import should be given to the reference to “employer …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 92-56
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payment of flat monthly … for use of private automobile on official business) WORDS AND PHRASES -- "Terms and conditions of employment" (as … use of similar words as they appear in statutes of similar import and character ( People v Bart's Restaurant Corp. , 42 …
https://www.osc.ny.gov/legal-opinions/opinion-92-56