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DiNapoli: School District Revenue Growth Slows
New Yorks school districts have faced major fluctuations in their federal and state aid over the last decade and revenue growth was nearly flat the last three years averaging only 13 percent according to a report issued today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slowsDiNapoli Releases State Cash Report
… strength in sometimes volatile revenue sources, so it is unclear whether this positive trend will continue in the … quarter, including especially strong growth in April that is not projected to be replicated later in the year. The … website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-reportDiNapoli: MTA Needs To Do More To Increase Procurement Efficiencies and Save Money
… since consolidation. DiNapoli’s audit recommended that MTA define the initiatives that are related to its Transformation … It also recommended that Procurement Function clearly define the cost savings and cost avoidance it achieves and … efficiency and savings, and that they are not required to define what savings stem from the Transformation Plan. Audit …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-mta-needs-do-more-increase-procurement-efficiencies-and-save-moneyComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … leave records and signing checks. Village officials do not adequately review payroll records, including the treasurer’s timesheet, prior to payroll checks being printed. In addition, the village …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsOpinion 90-61
… in the same manner as the cost of establishment, that is, on an ad valorem basis. There is no authority in the Town Law, however, to assess the cost … under certain circumstances). Also, we note that there is no authority in the Town Law to establish a system of user …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 90-59
… obstructions caused by snow (Highway Law, §140[1], [2]). For this purpose, towns are authorized to purchase equipment, … stated that since town property is acquired only for proper town purposes, it may not be used for purely private purposes (1988 Opns St Comp No. 88-41, p …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 90-58
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board members selling to … MUNICIPAL LAW, §§800(2), 806: The sale of an individual insurance policy by a village trustee to a village employee … ethics. You ask whether a village trustee who is also an insurance salesman would have a conflict of interest if he or …
https://www.osc.ny.gov/legal-opinions/opinion-90-58DiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… A Greene County couple today pleaded guilty to grand larceny … payments, New York State Comptroller Thomas P. DiNapoli, Greene County District Attorney Joseph Stanzione, and New … Tannersville, appeared before Judge Charles M. Tailleur in Greene County Court. In April, the couple were arrested for …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-paymentsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Center Moriches Free Public Library , Town of Harmony , … their money is being spent appropriately and effectively.” Center Moriches Free Public Library – Budgeting and Cash … P DiNapoli today announced his office completed audits of Center Moriches Free Public Library Town of Harmony Village …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2Opinion 90-46
… paid pursuant to any of the statutes of the state of New York, in any case in which: * * * d. the payment made is … Law, the county clerks of all counties outside of New York City are required to transmit to the State …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Opinion 90-42
… in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption from (housing authority) … is entitled to a fee of ten dollars for each in rem tax foreclosure list filed by a tax district therein. In any …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Opinion 89-51
… of a fire protection district, must specify a definite sum to be paid each year for all of the services to be rendered under the contract. There is no authority for the town to make additional payments to the fire company providing … Whether the town is authorized to make payments to the volunteer fire company in addition to …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Opinion 97-15
… COUNTY LAW, §250; MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a special district for the … may be established within counties. Street lighting is not one of the listed purposes ( cf . Town Law, §§190, … of cities and villages, as a county charge). Further, it is our opinion that a county may not, by the enactment of a …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 97-14
… of a volunteer fire department or, if the department is comprised of several companies, the members of each … or a portion of the tax to the fire department of which it is part. This Office has expressed the opinion that foreign … members of the fire department or, if the fire department is comprised of several companies, the members of each …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 93-11
… BONDS AND NOTES -- Debt Limit (computation of with respect to installment purchase contracts) PUBLIC CONTRACTS -- … outstanding indebtedness which is not excludable pursuant to law. This is in reply to your inquiry asking whether the term "outstanding … with the 115 limitation contained in that section applies to all outstanding indebtedness of the political subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Opinion 91-39
… of any municipal corporation ... to which any salary ... is attached, except ... an elective public office ..." … added). This exception for elective office, however, is limited. Section 150, as amended by L 1984, ch 117, … an elective public office and then "accepts appointment, is re-elected or takes a new oath of office to the same …
https://www.osc.ny.gov/legal-opinions/opinion-91-39DiNapoli Releases July Cash Report
… nature of billions of dollars in settlement proceeds, it is important to closely monitor results as the year … than the latest projections. This year-over-year increase is primarily due to large estate tax collections received in … website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportDiNapoli Calls for Reforms to State Fiscal Practices
… Comptroller Thomas P. DiNapoli today called for changes to the state’s fiscal practices, including limiting … a constitutional limit on state debt, among other reforms, to bring increased transparency and accountability to state finances. DiNapoli released his recommendations in a …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practicesArea #8 – Online Banking – Information Technology Governance
… electronic fraud targeting online banking are phishing 15 and malware. 16 In a typical scenario, the targeted … are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … the legitimate user or create another user account with access to the victim’s online bank accounts. Thereafter, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingAuditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an essential internal control for ensuring that travel … including appropriate approvals, travel forms, receipts and other documentation to ensure that the claim represents a … The audit of travel and conference claims is required by law and is an essential …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claims