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DiNapoli: IDA Audits Reveal Need For Improved Project Oversight

… Industrial Development Agencies (IDAs) in Niagara , Tompkins and Wyoming counties failed to … said DiNapoli. “IDAs are leveraging tax breaks in exchange for long-term jobs and future revenue for their communities, but without adequate safeguards in place the effectiveness of these efforts cannot be …

https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversight

Opinion 96-24

… for principal on obligations issued to finance a fire truck. The establishment of a capital reserve fund for the … for principal on obligations issued to finance a fire truck 1 . As to referendum requirements, a resolution for the … as a particular sort of firefighting vehicle (e.g., pumper truck), must set forth the estimated cost thereof and is …

https://www.osc.ny.gov/legal-opinions/opinion-96-24

Wyandanch Union Free School District – Budget Review (B24-7-2)

… deficit, it must submit to the State Comptroller each year, starting with the fiscal year during which the school district is authorized to issue … the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1

Opinion 90-2

… which was established by the town within which the village is located and which is supported by town-wide taxes, for … which was established by the town within which the village is located and which is funded by town-wide taxes. Section … which was established by the town within which the village is located and which is funded by townwide taxes …

https://www.osc.ny.gov/legal-opinions/opinion-90-2

Opinion 88-70

… statutory authority ( McCabe v Voorhis , 243 NY 401, 153 NE 849; Mills v Sweeney , 219 NY 213, 114 NE 65; Greene v Town Board of Town of Warrensburg , 90 AD2d …

https://www.osc.ny.gov/legal-opinions/opinion-88-70

State Comptroller DiNapoli Releases Municipal & School Audits

… reviewed by auditors totaling approximately $40,000 were for appropriate district purposes, charges were not properly … that officials did not convey management’s expectations for managing network user accounts through written policies … board did not: include revenue estimates in the budgets for 2021, 2022 and 2023. It did not develop a written …

https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Agencies Bulletin No. 2126.1

… to the payroll and actually return to the payroll. In this case, the employee would receive paid parental leave at their …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21261-paid-parental-leave-full

How to Make a Vendor Responsibility Determination

… capacity and controls; appropriate legal authority to do business in New York; a satisfactory record of … an acceptable performance record on past contracts. You should consider any information that comes to your attention … specific response or piece of information from the vendor should automatically trigger a determination. A previous …

https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determination

State Agencies Bulletin No. 598

… are not allowed an overtime meal allowance when in travel status or when the employer provides a meal while the … capacity. General Eligibility Rules The attachment lists overtime meal allowance rates, overtime status and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/598-eligibility-and-processing-overtime-meal-allowances-executive-agencies

Comptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit

… D. Underwood today announced the criminal conviction of Morgan Fuel & Heating Company, Inc., which conducts business … General Underwood announced the criminal conviction of Morgan Fuel Heating Company Inc which conducts business as …

https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-act

Groton Central School District – Financial Management (2014M-288)

… maximum. Three reserve funds have excessive balances and no plans or policies for the use of the reserves. Over the … excess reserve funds to unassigned fund balance, where allowed by law, or to other reserves established and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288

Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)

… through July 9, 2014. Background The Fair Haven Volunteer Fire Department, Inc. is a not-for-profit corporation with … in the Village of Fair Haven in Cayuga County, provides fire protection to the Village, the Town of Sterling in … Fair Haven Volunteer Fire Department Inc Financial Activity 2014M335 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activity

Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)

… Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and the Town of St. Johnsville in …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financial

Akron Central School District – Controls Over Compensatory Time (2014M-24)

… and operates three schools, with approximately 1,440 students. Budgeted appropriations for the 2013-14 fiscal year … and submitted forms have not always included sufficient detail to support the time earned. Key Recommendations … are submitted in a timely manner and include appropriate detail. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24

State Comptroller DiNapoli Releases School District Audits

… payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education approval …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-audits

Statewide Local Sales Tax Collections Up More Than 21 Percent

… Local government sales tax collections in July increased by 21.2% over the same month in 2020, marking the fourth consecutive month that collections exceeded 2020 … Local government sales tax collections in July increased by 212 over the same month in 2020 marking the …

https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percent

State Comptroller DiNapoli Releases School District Audits

… increases are outpacing revenue increases. The increases in expenditures were driven by personnel costs and BOCES … which has allowed them to offer an additional class in-house. Officials calculated potential savings of over … state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …

https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-audits