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Opinion 2006-1
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Payments (of compensation prior to … period) LOCAL LAWS -- Pre-emption (matters contained in article 8 of the Town Law) MUNICIPAL FUNDS -- Payrolls … of section 120 may not be superseded by local law. This is in reply to your letter asking whether a town may pay an …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … The March 2017 credit card bill included a $288 charge for the supervisor's personal cable bill. In May 2018, during our audit, the supervisor reimbursed the town for this personal credit card charge. Auditors also found 11 …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… benefits relative to their overall revenue, a report from State Comptroller Thomas P. DiNapoli highlights. “Casinos are … casinos. They are not a sure bet.” DiNapoli’s 2020 report on gaming revenues showed that all four current casinos — del … well short of the projected gross revenues on which local taxes are levied. Three years later, these revenues and tax …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Town of Ellicot , Geneva Housing Authority , Town of Hadley , High Falls Water … manipulate court records and admitted to embezzling funds. Geneva Housing Authority – Cash Receipts (Ontario County) The …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… Village of Catskill – Financial Oversight (Greene County) Village officials have not adequately monitored the … of Mastic Beach – Treasurer’s Office and Credit Cards (Suffolk County) The treasurer did not provide board members … use. Village of West Hampton Dunes – Financial Operations (Suffolk County) The board did not properly segregate the …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… adopted investment policy or state law. Town of Chester – Property Tax Exemptions (Orange County) The town assessor did not … that the assessor granted but were included in the real property service software system with incorrect codes and/or …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… Services (2016M-27) Officials established adequate payroll processing procedures to ensure employees were … the district’s policy. Minerva Central School District – Payroll (Essex County) District officials implemented appropriate procedures for processing payroll to ensure that employee salaries and wages were …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsHandbook for Reporters of Unclaimed Funds
… for All Reporters Handbook How to Create a Report of Unclaimed Funds Listing of Newspapers ( PDF ) available for Notice …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsState Agencies Bulletin No. 1683
… Purpose To notify agencies of the new Payroll Check Notification Report which shows the status … Date(s) Immediately Payroll Notification Report The new Payroll Check Notification Report will be available to … creation date. Agency Actions Agencies should use the New Payroll Check Notification Report to monitor the status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1683-new-payroll-check-notification-reportSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… Educational Services (BOCES) officials properly monitored and accounted for Information Technology (IT) assets. Key Findings BOCES … purchased and placed in service during the 2022-23 school year were added to the inventory records. None of the …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Assessment and Collection of Selected Fees and Penalties (Follow-Up)
… Purpose To determine the extent of the Department of Labor’s implementation of the recommendation made in our initial report, Assessment …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… December 31, 2011. Background The City of Rome is located in Oneida County and has a population of approximately 33,700 … monitor financial activity or close completed projects in a timely manner. As a result, the City had 87 open capital … 78 projects that had been completed, but still open in the records. Forty-eight of the completed projects had …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Understanding Fund Balance Webinar Presentation
Print out presentation to follow along and take notes during the webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-fund-balance-12-01-2021.pdfState Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… "Our state is facing great opportunities and challenges in the year ahead, and New Yorkers need strong leaders. I … his new role with humility and understands the need to get back to work. My office is prepared to help him through … … Our state is facing great opportunities and challenges in the year ahead and New Yorkers need strong leaders …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerOpinion 2000-10
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Mandatory Reserve Fund (need to establish when property sold was funded in part with Urban Development Corporation loan) REAL PROPERTY -- Sale (use of proceeds by county when property sold was funded with county debt and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10New York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… averaged around 167,000. Those claims almost doubled to over 314,000, as the shutdown went into effect, starting a … Assistance program (PUA) which provides benefits to individuals not traditionally eligible for unemployment … because of self-employment or certain other reasons. (Due to the PUA and other factors, the numbers of workers claiming …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… as text and images, it appears that further changes are on the way. As technological advancement continues, it is … also evident in government institutions. My recent report on AI governance in New York City found that the city lacks …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationOverview – Enhanced Reporting
… payments and payments for service credit purchases (SCP). In addition, when you need to adjust previously reported … to us by February 7. Late monthly reports can result in interest charges on members’ contributions, loans and …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewOpinion 89-9
… or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Compensation … (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of … to include "... earnings, wages, salary or bonus payable by an employer... to, or to the estate of, or to a …
https://www.osc.ny.gov/legal-opinions/opinion-89-9State Comptroller DiNapoli Statement on the Enacted Budget
… picture and risks to federal aid. "Still, there are areas of concern. As in past years, the budget negotiation process … be spent. My office will provide a more detailed analysis of the enacted budget in the coming weeks." … The Governor …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-statement-enacted-budget