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State Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Village of …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsOversight of Transportation Services and Expenses
… Fuelmaster information. About the Program The Department is responsible for the confinement and rehabilitation of …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… of the four fiscal years 2011-12 through 2014-15, ranging from 20 percent to 26 percent. While authorities may submit … by $4 million (15 percent). The law allows payments from MWBE prime contractors to MWBE subcontractors to be …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationOpinion 95-31
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND …
https://www.osc.ny.gov/legal-opinions/opinion-95-31DiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… to the state monthly cash report and a mid-year report on revenue and spending trends released today by New York … report has been expanded to provide more information on the General Fund, State Operating Funds and All … and other fiscal issues. These are easily accessible on his transparency website called Open Book New York ( …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearSubway Wait Assessment
… frequency standards; whether those standards take into account demand for service, physical structure, and other … in the official schedule. The assessment determines the number of intervals between trains that meet the standard … for each line were added and the sum divided by the number of lines. This approach lets smaller lines that …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentDiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… The State University of New York (SUNY) needs to make sure its campuses are upholding … of a tuition benefit that is supposed to be reserved for New Yorkers,” DiNapoli said. “SUNY’s medical schools and …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … have been avoided or reduced. Town of Chesterfield – Town Clerk (Essex County) The clerk did not properly record, …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-24
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … Law, §§801, 802(1)(f), 805-a, 806: A school board member does not have a conflict of interest pursuant to Article 18 … school district of which he is a board member. Initially, we note that it is our policy not to render opinions to one …
https://www.osc.ny.gov/legal-opinions/opinion-89-24MWBE Report 2022-2023 Fiscal Year
In the 2022-23 fiscal year, the Fund recorded growth in its investments with MWBE managers. Total investments and commitments of Fund capital to MWBE partners for 2022-23 was $31.5 billion.
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2022-23.pdfOpinion 92-55
… or water district outside the village the right to make connections with the mains of such village for the … have previously expressed the opinion that section 11-1120 does not authorize a village to repair and maintain the …
https://www.osc.ny.gov/legal-opinions/opinion-92-55State Agencies Bulletin No. 1119
… deficit reduction plan monies that must be repaid to an employee who has left State service. When the query is run, … CSEA Deficit Reduction Plan earnings codes existing in the employee’s record including the new earnings codes identified … Reduction Plan should be directed to the applicable budget examiner at the Division of the Budget. Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicState Agencies Bulletin No. 1414
… above may apply if it is determined an employee’s salary does not reflect the effect of the general salary increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1414-managementconfidential-mc-first-2-parity-increase-effective-july-2015Opinion 88-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the necessary laterals is estimated to be $8,000. You state that the town does not believe that it can maintain an … an improvement district where the approval of the State Comptroller was not necessary, it may not issue bonds, …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 88-30
… for the purchase of its water from a village. The contract with the village provides that the owner of this … Constitution barring impairment of the obligations of a contract (see, e.g., Keystone Coal Association v DeBenedictis … Town of Niskayuna, Schenectady County , 235 AD 566, 258 NYS 690; 1987 Opns St Comp No. 87-64, p 96; 1979 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Opinion 2001-6
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (purchase of personal computer, facsimile machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Record of Activities (ROA) – Reporting Elected and Appointed Officials
… Some elected and appointed officials may participate in a time-keeping system that either shows hours worked or … requires a different process. These officials who begin a new or subsequent term of office after January 1, 2016, are … an ROA if: They are a retiree of NYSLRS or another New York State public retirement system; They are a Tier 1 …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaState Comptroller DiNapoli Releases School District Audits
… unused leave was incorrectly calculated — resulting in over/underpayments of $7,430. Two administrators received … accounts, 462 were not used to log into the system in at least six months from the date of the test. District … did not always ensure students received services in accordance with their individualized education programs …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1XII.8.E Payment Assignments – XII. Expenditures
… affirmatively state that the assignor (owner) will hold in trust sufficient moneys to be first applied to the payment of trust claims as defined in section seventy-one of the lien law, and apply such moneys … and also means any obligation of the owner incurred in connection with the improvement for a payment or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsXII.5.F Payment Dates and Terms Overview – XII. Expenditures
… guidance to agencies about important dates involved in the payment process as well as the payment terms available in the … Financial System (SFS). Pursuant to State Finance Law §179-e, a proper invoice is a written request for a … for interest eligible payments to avoid miscalculations of prompt payment interest. Please see Section 5.F – Selecting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overview