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Opinion 97-5
… AND ASSESSMENTS -- Assessments (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- … -- Powers and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village … road leading from a village street into property of a not-for-profit corporation, with the costs assessed against the …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … auditors did not find any questionable bank withdrawals or payments. For access to state and local government spending …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Membership Milestones for Police & Fire Retirement System (PFRS) Members
… No longer able to withdraw your membership and receive a refund of your contributions. With 20 years of service … No longer able to withdraw your membership and receive a refund of any mandatory contributions. With 20 years of … No longer able to withdraw your membership and receive a refund of any mandatory contributions. With 25 years of …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersState Comptroller DiNapoli Releases Municipal Audits
… Village of Broadalbin – Board Oversight of Cash Receipts and Disbursements (Fulton County) The board did not adequately monitor cash receipts and disbursements. The clerk-treasurer collected, deposited … Comptroller’s office in a timely manner. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 89-40
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … §72-o; TOWN LAW, §§178-c, 178-d: (1) A fire district may not reimburse a fire district commissioner for wages lost … lost wages pursuant to General Municipal Law, §72-o. You ask whether a fire district may reimburse a self-employed …
https://www.osc.ny.gov/legal-opinions/opinion-89-40DiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larcenyDownsville Fire District – Procurement and Claims Audit (2022M-130)
Determine whether the Downsville Fire District’s (District) Board of Fire Commissioners (Board) ensured that goods and services were procured in accordance with the procurement policy and claims were approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/downsville-fire-district-2022-130.pdfMottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
Determine whether the Board adopted realistic budgets and the Treasurer accurately recorded and reported financial activities.
https://www.osc.ny.gov/files/local-government/audits/pdf/mottville-district-2020-26.pdfTapestry Charter School – Procurement (2017M-203)
… used a competitive process to procure goods and services for the period July 1, 2015 through July 26, 2017. Background … by an 11-member Board of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.6 … required quotes, but did not obtain the required quotes for six of these vendors paid $112,611 (or 41 percent) for …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Opinion 2001-11
… instance would not have a prohibited interest, within the meaning of General Municipal Law, article 18, in the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11United HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… Purpose To determine the implementation status of the two recommendations made in our audit report, United HealthCare Insurance Company of New …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followOpinion 2000-10
Our opinion regarding the financial implications of a sale by a county of its ownership interest in a civic center
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Comptroller DiNapoli Releases Municipal Audits
… addressing crucial aspects of IT security. ### For access to state and local government spending and nearly … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote … openness in government and provide taxpayers with better access to the financial workings of government. … New York …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Opinion 94-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … ask whether a village may impose a special assessment to fund costs, in excess of amounts appropriated, for removal of … the general fund (see Coggeshall v Hennessey, 279 NY 433; Davis v Sharp, n.o.r, 30 NYS2d 438; Davis v Sharp, …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
Determine whether the Ticonderoga Joint Town/Village Fire District (District) Board of Fire Commissioners (Board) monitored financial activity and ensured appropriate
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/ticonderoga-joint-town-village-fire-district-2023-182.pdfFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (2017-S-2) 90-Day Response
To determine if the State Commission of Correction (Commission) is fulfilling its responsibilities for the oversight of correctional facilities and for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s2-response.pdfDiNapoli: Local Sales Tax Collections Down 3.9 Percent for First Quarter of 2021
… in the first quarter compared to the same period last year, according to State Comptroller Thomas P. DiNapoli. … 2020. “Although collections remain down compared to last year, there are signs of improvement as the state continues … in a row that overall collections have dropped statewide year-over-year. From April 2020 through March 2021, statewide …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-local-sales-tax-collections-down-3-point-9-percent-first-quarter-2021Basic Plan for ERS Tier 1 Members – Basic Plan for ERS Tier 1 Members
… Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1500York College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Time and Attendance Practices … found that the Department’s overtime process could result in the payment of unauthorized and/or excessive overtime … were assigned to the fire watch spent long periods of time in one area instead of patrolling the entire building, as …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… Purpose To determine the extent of implementation of the four … in the Medicaid program dispense prescription drugs to Medicaid beneficiaries. During the period January 1, 2008 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-follow