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Village of Sloan – Clerk-Treasurer (2024M-109)
… and reported financial transactions accurately and in a timely manner. Key Findings Although the … may have made financial decisions with inaccurate and out-of-date financial information. Specifically: Collections … six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109DiNapoli: Lake George Watershed Coalition Director Charged in $500K Grant Scheme
… David Decker was arraigned today on a 22-count indictment for using his position to pocket more than $500,000, … a million dollars meant to protect and improve Lake George for its residents, vacationers and other visitors from near … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-lake-george-watershed-coalition-director-charged-500k-grant-schemeCapital Planning (Follow-Up)
… the implementation of the three recommendations included in our initial audit report, Niagara Frontier Transportation … authority responsible for air and public transportation in Erie and Niagara counties in New York State. NFTA businesses include a bus, light rail, …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followOpinion 89-58
… DISTRICTS -- Establishment (authority to establish park district within an existing park district) TOWN LAW, §§81, … and, if so, whether the use of the facilities in the new district may be limited to the owners of property within … January 4, 1990 Diana Centrella Prevete, Esq., Acting Town Attorney Town of North Hempstead … Whether a town pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-89-58New York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… bill S.7352/A.09823 was signed into law on Dec. 17. The measure, proposed by the Office of State Comptroller, allows municipalities identified as … support from the state, our most vulnerable municipalities are more likely to engage financial experts when necessary to …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningVendor Responsibility Review Process
… from unfair competitions; and produces better value for the State and its citizens. For its part, the vendor must disclose any information or … by the vendor and make a responsibility determination. For more information, see How to Conduct a Responsibility …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processOpinion 92-52
… and public authorities) MUNICIPAL COOPERATION -- Municipal Funds (joint investments with public authorities) MUNICIPAL FUNDS -- Deposits and Investments (joint investment with … a cooperative agreement for the joint investment of its funds with the funds of other public authorities and …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… under Tax Law Article 31 as a tax on the transfer of real property, applies to sales or conveyances of New York real property or interests in real property when the consideration exceeds $500, at a rate of $2 …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followOpinion 93-30
… Atty Gen [Inf Opns] 280; Criminal Procedure Law, §§205.00[2], 500.10[4]). Thus, to the extent the Town of Poughkeepsie …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 89-15
… previously concluded that a village may not make a gift of money to the fire department to be used for the purchase of …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Overview – Contribution Stabilization Program
… Program (CSP) is an optional program that allows you to pay a portion of your annual pension contributions to … the program does lead to higher costs over the long-term for employers who elect to participate since interest is … a form. Visit our Participation in the Program page for more information and instructions for withdrawing from …
https://www.osc.ny.gov/retirement/employers/csp/overviewDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… according to separate audits issued today by New York State Comptroller Thomas P. DiNapoli. “Excessive amounts of … funds contained in this trust be returned to the general fund and disbursed back to districts. Orleans/Niagara BOCES … overestimated employee salaries ($824,000, or 5 percent), retirement contributions ($615,000, or 14 percent) and health …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsUnclaimed Property Relating to Utility Companies
Unclaimed property subject to Article IV of the Abandoned Property Law includes: Deposits made to secure payment for utility services; Amounts paid in anticipat
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/utility-companies.pdfReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017
To determine whether the Department of Environmental Conservation has adequate procedures in place to accurately capture the Title V Operating Permit Programs revenues expenditures and changes in fund balance We also sought to determine whether Department officials have made reasonable
https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balanceOversight of Procurements and Loan Programs
… adequate oversight of its procurements and loan programs in accordance with the Public Authorities Law (Law) for the … by a 13-member Board of Directors. DANC was created in 1985 under Article 8, Title 29 of the Public Authorities … provide infrastructure services and economic development in Jefferson, Lewis, and St. Lawrence counties. DANC operates …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… Objective To determine if the New York City Administration for Children’s Services … data on the commercial sexual exploitation of children does not exist because of the underground (in-the-shadows) … from February 15, 2017 through December 31, 2020. We found that DYCD does not have procedures requiring its …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkOpinion 93-28
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements (CHIPs … repair and improvement of highways may be expended only in accordance with an agreement entered into between the town … and improvements are to be used. Section 284 provides, in part, that: The moneys levied and collected for the repair …
https://www.osc.ny.gov/legal-opinions/opinion-93-28State Agencies Bulletin No. 1092
To advise agencies of the creation of a new union Police Benevolent Association of New York State Inc PBANYS that will be representing employees in Bargai
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1092-new-union-bargaining-unit-31Opinion 88-79
… (applicability of prohibition to moneys received from federal government) NEW YORK CONSTITUTION, ART. VIII, §1; … A village may use "program income" derived from a federal Urban Development Action Grant to provide grants or … development projects eligible under the particular federal law without violating the gift and loan provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-88-79ABLE Residency
… State residency requirement for designated beneficiaries in the New York ABLE program. Memo Bill Text Status … … State residency requirement for designated beneficiaries in the New York ABLE program …
https://www.osc.ny.gov/legislation/able-residency