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Opinion 90-31
… MEETINGS AND HEARINGS -- Voting Procedures (authority to allow act by majority of quorum) LOCAL LAWS -- Voting Requirements (authority to allow act by majority of quorum) GENERAL MUNICIPAL LAW, … HOME RULE LAW, §10(1): A committee formed by seven towns to operate a joint airport pursuant to General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-31State Comptroller DiNapoli Releases Municipal Audits
… accurately maintain employee leave records. Leave balances for the former deputy highway superintendent from 2015 … was attributed to the deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted … not performed. Monthly financial reports were not prepared for and submitted to the town board. Town of Owego – Water …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … were not implemented and one was partially implemented. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… success, it is essential to address the climate-oriented investment challenges faced by the Fund’s portfolio. Climate … quantity targets, while Realty Income Corp., a real estate investment trust, agreed to adopt and publish a low-carbon … transition plan. DiNapoli also made an additional investment of $2 billion to a fund tracking the MSCI World …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesShareholders to Exxon: It's Time to Address Climate Change
… Earlier this year, the company tried unsuccessfully to get the Securities and Exchange Commission to keep investors … Proxy Access DiNapoli and the Common Retirement Fund are also supporting a complementary proposal at ExxonMobil's … A copy of the latest Church Commissioners annual report can be found at: …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeShareholders Send Exxon a Strong Message on Climate Change
… and report on how its business model will be affected by global efforts to limit the average rise in temperatures to … for the motion ahead of today’s meeting, including major fund managers and pension funds Amundi, AXA Investment … Management, Natixis Asset Management, New York City Retirement Fund, the Norwegian Government Pension Fund Global …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-send-exxon-strong-message-climate-changeDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… Preschool students in need of special education services are not always getting … because it did not know how many students were enrolled in the preschool special education service program, the services they are receiving in real time, or the number of districts using waitlists. …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themReporting of Billboard Income (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial report, … to provide information on any actions that are planned to address the unresolved issues discussed in this review. … To …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followWest Valley Central School District – Financial Management (2013M-178)
… the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June 4, 2013. Background … seven elected members. The District’s expenditures for the 2012-13 fiscal year were approximately $7.6 million. … District officials could not demonstrate a planned need for more than $1.7 million of the reserves. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Southold Union Free School District – Claims Processing (2013M-183)
… Purpose of Audit The purpose of our audit was to examine the claims … processing function that ensure claims are audited in a timely manner and are properly supported. The claims auditor generally conducts a thorough and deliberate audit of each claim before the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Chautauqua County – Financial Condition (2023M-111)
… Chadwick Bay Intermunicipal Water Works (CBI), resulting in a balance owed of $1.4 million. Spent $5.2 million from … over $5 million as of December 31, 2022, was experiencing, on average, $150,000 operating deficits each year, and owed … agreed with our findings. Appendix B includes our comment on issues raised in the County’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Comptroller DiNapoli Statement in Response to President Trump’s Withdrawal From the Paris Agreement
… "President Trump’s decision to walk away from the Paris Agreement is a mistake, is bad … alternative instruments. … President Trumps decision to walk away from the Paris Agreement is a mistake is bad policy …
https://www.osc.ny.gov/press/releases/2017/06/comptroller-dinapoli-statement-response-president-trumps-withdrawal-paris-agreementCollection of Lease and Permit Revenues
… billing information and guidance on which permit holders are delinquent and require follow-up action. Refer delinquent …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesTown of Dover – Financial Activities (2013M-139)
… internal controls over selected financial activities for the period January 1, 2011, to October 22, 2012. … an elected Town Supervisor. Total budgeted expenditures for the 2012 fiscal year were approximately $4.4 million. Key … financial activities and ensure that applicable laws and best practices are followed to help ensure that Town …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139City of Oneonta – Departmental Collections (2013M-13)
… our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. … collected fees totaling approximately $700,000 for bus fares, passes and advertising sales. The Water Department collected fees for water quality tests totaling approximately $36,000 in …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Personal Income Tax and Property Tax
… by the Department were appropriate and complied with New York State tax laws and regulations. Our Office examined … by the Department were appropriate and complied with New York State tax laws …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxTown of New Berlin – Ambulance Company Loan (2013M-22)
… 1, 2012, through June 28, 2012. Background The Town of New Berlin is located in Chenango County. An elected … be legally made using the Revolving Loan Fund. … Town of New Berlin Ambulance Company Loan 2013M22 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22A Statement from Comptroller DiNapoli on the Murder of George Floyd
… with a change in attitude. Dr. Martin Luther King, Jr. spoke of the ‘fierce urgency of now.’ Now is the …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and … and Ulster Counties. The District is governed by the Board of Education, which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationDiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… The former town clerk of the town of Alexandria was arrested today for grand larceny related to … State Comptroller Thomas P. DiNapoli. Ellen S. Peck, 64, of Alexandria Bay, was charged with grand larceny in the …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-fees