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Opinion 2002-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … serve town purposes. The dredging work may be carried out by the town highway superintendent provided such work is … contains authority for a town to expend monies from taxes levied for the fiscal year in which the expenditure is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 91-15
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Appeals has since declared that a planning board does not have unlimited authority to impose such a requirement. The … this Office is of the opinion that the village does not have authority to impose an additional park land fee upon the …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… purpose of our audit was to review the Village’s financial and information technology operations for the period June 1, … is located in the Town of Ledyard in Cayuga County and has approximately 700 residents. Budget appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 funded …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107State Agencies Bulletin No. 2034
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2034-april-2019-april-2020-april-2021-and-april-2022-agency-police-servicesOpinion 96-10
… 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. MUNICIPAL FUNDS -- … of Evans v Catalino , 103 Misc 2d 261, 425 NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-10DiNapoli Releases Bond Calendar for Fourth Quarter
… today announced a tentative schedule of planned bond sales for New York state, New York City and their major public … billion of refundings as follows: $7.60 billion scheduled for October, $5.74 billion of which is for new money purposes and $1.86 billion of which is for …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
… of which is for refunding purposes. The anticipated sales in the fourth quarter compare to past planned sales of $8.69 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-releases-bond-calendar-fourth-quarterOpinion 91-50
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … Municipal Law, §106). November 14, 1991 Tom Miller, Associate Investment Officer Office of the State Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Child Care Licensing and Inspection
… Purpose To determine if the Office of Children and Family Services’ (Office) child care licensing and inspection activities ensure licensed and registered child care facilities are in compliance with …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionOpinion 97-19
… nonetheless, would still be required to disclose his or her interest in the contract in accordance with General …
https://www.osc.ny.gov/legal-opinions/opinion-97-19CUNY Bulletin No. CU-416
… zip codes: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, 113XX, 114XX Manhattan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-416-prepaid-legal-service-benefit-cuny-employeesCounty of Rockland – Budget Review (B6-14-24)
… review was to determine whether the significant revenue and expenditure projections in the County’s preliminary … The County of Rockland is located in the downstate area and is bordered by Orange, Putnam and Westchester counties. Our Office completed a review of …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Weedsport Central School District – Financial Management (2016M-94)
… the District’s reliance on non-recurring revenues as a financing source. The District has developed multiyear … revenues, such as fund balance and interfund transfers, as financing sources in the annual budgets. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members
… determine whether Beacon Health Options paid mental health and substance abuse (MHSA) claims for Empire Plan members who … health insurance coverage to over 1.2 million active and retired State, local government, and school district … and enrollment records for NYSHIP members in the New York Benefits Eligibility and Accounting System (NYBEAS). Civil …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligibleOpinion 90-8
… the effective date of Chapter 293 of the Laws of 1988. You ask whether certain city charter provisions governing the …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 90-24
… any other powers or duties pertaining or incidental to the sale and issuance of obligations. However, the finance board … of an issue not exceeding $500,000 are sold at private sale, the issuer is required to furnish the purchaser with a … and duties necessary to effectuate the public or private sale and issuance of obligations of the municipality. In the …
https://www.osc.ny.gov/legal-opinions/opinion-90-24DiNapoli Releases Bond Calendar for First Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public … or reofferings as follows: $2.7 billion scheduled for January, of which $1.4 billion is new money and $1.3 …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-releases-bond-calendar-first-quarterCity of Lockport – Budget Review (B20-1-9)
… accumulated deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The Act requires … State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … matters described in this letter, the significant revenue and expenditure projections in the proposed budget appear …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Comptroller DiNapoli Releases School District Audits
… found that school officials did not obtain current proof of residency for all students. Officials also did not provide … information throughout the year regarding the amount of tuition anticipated and received. Charlotte Valley Central … claims auditor was also the Athletic Director, his audit of the claims for the athletic department was not …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsBerkshire Fire District - District Operations (2020M-40)
… when procuring goods and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40