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State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… federal stimulus for businesses and individuals. “I am optimistic that the federal government will step up and … well as the state and MTA, and boost the regional economy so that it can recover.” …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetCity of Johnstown – Financial Management (2020M-134)
… report - pdf] Audit Objective Determine whether the City of Johnstown (City) officials maintained accurate and complete financial … Determine whether the City of Johnstown City officials maintained accurate and …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town officials did not always use … goods and services or properly account for and monitor diesel and gasoline fuel. Town officials: Purchased $299,298 … and services and properly accounted for and monitored diesel and gasoline fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Broome – Purchasing and Justice Court (2014M-255)
… Purpose of Audit The purpose of our audit was to review the Town’s purchasing practices and the Justice Court’s financial activity for the period January 1, … The purpose of our audit was to review the Towns purchasing practices and the Justice Courts financial activity for the period January 1 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255DiNapoli Releases Executive Budget Report
… In his annual report assessing the proposed Executive Budget, State Comptroller Thomas P. DiNapoli identifies risks … bolster the state’s rainy day reserves. Cumulative outyear budget gaps projected by the Division of Budget (DOB) have increased to a total of $27.3 billion …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportOpinion 89-24
… statute, are inconsistent with public policy, or suggest self interest or partiality or economic impropriety (see, e.g., Zagoreos v Conklin , 109 …
https://www.osc.ny.gov/legal-opinions/opinion-89-24XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… Generally, the State pays for expenses incurred when an employee travels on official State business. In some instances, these expenses are reportable as employee income. The employee’s personal income tax liability for these travel … Generally the State pays for expenses incurred when an employee travels on official State business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationOpinion 2002-4
… -- Gifts and Loans (authority to use town monies to dredge a privately-owned channel); (authority to utilize the services of the town highway department to dredge a privately-owned channel) MUNICIPAL FUNDS -- Appropriations … absent dredging, the channel will continue to fill in with rock and sediment, impeding boat traffic by rendering …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 90-36
… in this case, has no authority to receive the post payable checks of ... the plaintiffs' agent . (18 Hun, at … ... shall be included on whatever list of delinquent accounts is prepared for the enforcement of the lien" (see … with a check, which is a draft drawn on a bank and payable on demand (Uniform Commercial Code [UCC], …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-56
… CONFLICTS OF INTEREST -- Purchases and Sales (fire district commissioner an employee of firm doing business with district) -- Exceptions (remuneration and duties exception) … MUNICIPAL LAW, §§800(3)(c), 801(1), 802(1)(b): A fire district commissioner, who is a salaried employee of a firm …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 95-23
… claim as required by section 119 of the Town Law (34 Opns St Comp, 1978, p 168; 1971 Opns St Comp No. 71-659, unreported). The town board's or the town … [2]; see People v Barnes , 114 NY 317; see also 1971 Opns St Comp No. 71-659, unreported; 26 Opns St Comp, 1970, p …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 92-12
… uncompensated services) WORDS AND PHRASES -- Employment (meaning for purposes of General Municipal Law, §207-a[6]) GENERAL MUNICIPAL LAW, §207-a(6): A disabled firefighter forfeits his or her entitlement … Whether a disabled firefighter forfeits his or her entitlement to …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Opinion 2001-2
… issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (discretion in crediting points under a service … to qualify for the twenty-five points for that activity; and (3) A program sponsor may not create priorities among … points for participation in department responses? and 3) may a service award program sponsor create …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2DiNapoli: Wall Street Bonuses Edge Up in 2014
… not been withheld. DiNapoli also reported that: The bonus pool for securities industry employees who work in New York … in 2014 was a bit smaller than the increase in the bonus pool (3 percent) because the pool was shared among a larger number of employees than in …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period June … did not provide the Board with monthly or annual reports and was not responsible for receiving and maintaining custody …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialSouth Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… officials do not ensure that invoices for all credit card purchases are retained and attached to the credit card statement. We reviewed all 264 payments totaling … made by the Company in 2012, including $7,250 for credit card purchases. We found that claims for credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialCayuga County Community College – Information Technology (2013M-291)
… inventory record of software that the College currently owns. There is no formalized plan to review machines for … software inventory list of all software that the College owns. Formalize a policy to perform reviews of College …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Village of West Hampton Dunes – Financial Operations (2013M-390)
… properly monitored the Village’s financial operations for the period June 1, 2011 through December 31, 2012. … executive officer. General fund expenditures reported for fiscal years 2011-12 and 2012-13 were $1,337,445 and … Because the procurement policy does not address methods for selecting professional service providers, Village …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Divorce – Article 14 Benefits
… determined that retirement benefits are marital property and are subject to equitable distribution. Equitable … Death Benefit, the Cash Refund Contributions option and the Five and Ten Year Certain options. Survivor Benefit beneficiaries … for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/divorceDivorce – New Career Plan
… your retirement benefits should be divided. However, it does not allow for a distribution of your pension until you …
https://www.osc.ny.gov/retirement/publications/1515/divorce