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Opinion 99-5
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Contracts (by school district … of the cooperative library system. The amount stated in the contract and approved as an appropriation for library … p 387, superseded to the extent inconsistent. This is in response to your inquiry concerning a proposed contract …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Contract Submission System Guide for the Office of the Attorney General Users
… the functions a user performs in an organization and only allows the user to complete tasks for which they have … containing contract transaction details. OAG View‐Only Role Allows user to view-only contracts that have been submitted to OSC for prior …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-office-attorney-general-usersDiNapoli: State's Fiscal Outlook Declines
… fiscal stability and no projected budget gaps in the State Fiscal Year (SFY) 2022-23 Enacted Budget Financial … increases in recurring spending, according to a report by State Comptroller Thomas P. DiNapoli. “The state’s fiscal outlook has changed considerably over the past …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesOpinion 90-9
… added). We are aware of no authority in the Village Law for a village board of trustees, by resolution, to limit the … balance of an appropriation, from the appropriation for contingencies, from unappropriated cash surplus or … powers, duties and functions as it shall deem necessary for effectuating or administering the board of trustees' …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Comptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… and Daniel Koffler, and his special education preschool, Sunshine Development School (“SDS”), for overcharging the … and owner Michael C Koffler together with his sons and Sunshine Development School …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementRavena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… residents. Budgeted appropriations for the 2014-15 fiscal year total approximately $559,000. Key Finding Claims were …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28Projected Invoice
… earnings from State Fiscal Year April 1, 2024-March 2025 (SFY 2024-25). Your actual invoice will be calculated … to amortize, regardless of whether you participate in the Contribution Stabilization Program (CSP) or Alternate … by multiplying the Salary by the Projection Factor . Rate The Rate refers to the actuarially determined cost for …
https://www.osc.ny.gov/retirement/employers/projected-invoiceTown of Wells – Records and Reports (2024M-59)
… [read complete report – pdf] Audit Objective Determine whether the Town … of $451,664. Of the 10 revenue accounts we reviewed as of December 31, 2022 and December 31, 2023, two accounts were … Law (Town Law) Section 123. Key Recommendations The audit report includes five recommendations to help the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… The Warwick Valley Central School District is located in Orange County. The District is governed by the Board of … Key Findings The District has an opportunity to save on transportation costs by reducing excess capacity on buses, decreasing the number of spare buses in its fleet …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesWestchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… served as a court-appointed administrator. Parisi entered the plea in White Plains federal court before U.S. Magistrate … Margaret Smith. "Mr. Parisi tried to steal millions from the estate he was appointed to safeguard. Instead, due to the diligence of my staff and our partnership with U.S. …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea Of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … partnership between the State Comptroller, the Attorney General, the Federal Bureau of Investigation, and the United States Attorney's Office for the Northern District of New York. …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-halfmoon-town-supervisor-stealingComptroller DiNapoli & A.G. Schneiderman Announce Indictment of NYC Council Member Ruben Wills on Charges He Filed False Disclosures
… and Attorney General Eric T. Schneiderman today announced the indictment of New York City Council Member Ruben Wills for allegedly filing false documents with the New York City Conflicts of Interest Board. The case is the latest joint investigation under the …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-ag-schneiderman-announce-indictment-nyc-council-member-ruben-wills-charges-heComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… State Comptroller Thomas P. DiNapoli and New York Attorney General Eric T. Schneiderman announced the guilty … . "Thanks to our Operation Integrity partnership with Attorney General Schneiderman, Mr. Wills was convicted and is … dealings. He's now in prison, paying the price," said Attorney General Schneiderman . "No public servant is above …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-willsDiNapoli Releases Interactive Map of Local Census Results
… The number of people living in villages also grew, but only by 1.1%, due in part to the dissolution of 22 villages …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsVII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… AP Adjustment Voucher was posted to the Modified Accrual ledger and should be reviewed by agencies to ensure the … report, navigate to: General Ledger > General Reports > Cash Disb Summary Rpt (GL0400). AP Adjustment Voucher Deletion To keep the Commitment Control (KK), Cash and Modified Accrual ledgers in synch as well as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-reviewChemung County Probation Department – Collections and Disbursements (2016M-10)
… September 18, 2015. Background Chemung County is located in the southern tier of New York State, has a population of … Legislature. The County’s Probation Department assists in reducing the incidence of crime by probationers in the community and is the designated agency for the …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10More About This Retirement Plan – Special 20- and 25-Year Plans
… This retirement plan summary describes the benefits available to Tier 2, 3 (Article 11), 5 and 6 members of the Police and Fire … the employer’s special plan cost to the cost of the Article 14 plan and assign you to the less costly plan. Based … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planOpinion 91-50
… the deposit with the State Comptroller, or his designated representative, of certain classes of securities listed in … (see General Municipal Law, §106). November 14, 1991 Tom Miller, Associate Investment Officer Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Examples from GASB Statement 34 - Statement of Cash Flows
… Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flows2013 Year End Report
… and complied with the New York State Workers’ Compensation Law and New York State’s mandated fee schedules. Background The Board administered four sole custody funds in 2013 – the Uninsured Employers Fund, the Special Fund for … whether processed by the Board or SFCC, are entered in the Board’s automated payment system, where they are …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-report