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Opinion 93-4
… TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority to issue bonds to finance judgments) LOCAL FINANCE LAW, … Law (see also Real Property Tax Law, §726[4]; City of Rochester v Chiarella , 65 NY2d 92, 490 NYS2d 174; Cherey v City of Long Beach , 282 NY 382; 1984 Opns St Comp No. 84-32, p 40). With …
https://www.osc.ny.gov/legal-opinions/opinion-93-4State Comptroller DiNapoli Releases Audits
… not properly fund, use or manage reserve funds according to applicable laws or best practices. The board did not … fund use and replenishment or obtain voter approval to liquidate the liability reserve or fund the repair … (Steuben County) The school board and district officials have not established adequate written policies and procedures …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsDeath Benefits
… your beneficiaries may be entitled to receive death benefits after you die. (If you are not retired, please visit the Death Benefits — Members page .) Certain pension payment …
https://www.osc.ny.gov/retirement/retirees/death-benefitsOpinion 92-10
… in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured bearer … You inquire about the period of time for which these funds must be held and the disposition of the funds upon …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Comptroller DiNapoli Releases Municipal Audits
… complete and accurate accounting records were maintained, bank reconciliations were performed, annual financial reports …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-115-Day Prompt Payments for Small Businesses
… business within 15 days after receiving: (1) the good or service; and (2) a proper electronic invoice against a … you must complete a few simple steps in our Vendor Self Service Portal: Sign up to receive payments electronically – Once you …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesVillage of Hempstead -- Budget Review (B7-15-7)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s preliminary budget for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7State Comptroller DiNapoli Releases School Audits
… effectively. The Comptroller’s audits are designed to help schools improve their financial management practices and …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Comptroller DiNapoli Releases School Audits
… his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District , George Junior Republic Union Free School District and the Otsego Northern Catskills Board … spent appropriately and effectively.” East Islip Union Free School District – Financial Condition (Suffolk County) …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsCity of Yonkers – Budget Review (B18-6-7)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … of $59.2 million, such as fund balance and State aid, to balance its budget. Police overtime costs could … has grown 16 percent and the City’s debt service payments have risen 31 percent. With the 2018-19 budget, the City will …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Opinion 89-54
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS--Capital Reserve Fund … (use of capital reserve fund) GENERAL MUNICIPAL LAW, §6-c; TOWN LAW, §209-q: Where a town provides water …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Maximus, Inc.
… CM00939 and TQ00002. The objective of our examination was to determine whether PMA’s implementation of the RAP achieved … scope of the original contract. The services were related to the New York Health Benefit Exchange, and were not subject … had charged DOH the negotiated labor rates, DOH could have saved over $44,000. Key Recommendations DOH should have …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incSpecial Disability Benefits – Special 20- and 25-Year Plans
… disabled because you contracted HIV (where there may have been exposure to bodily fluids that may have involved the transmission of … disease, but who passed a physical examination upon entry to firefighting service that did not reveal evidence of the …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsTown of New Berlin – Ambulance Company Loan (2013M-22)
… Purpose of Audit The objective of our audit was to assess the Town’s practices regarding the Board’s … authorized and paid a total of $125,000 toward two loans to a private, not-for-profit ambulance company from a Town … grant monies from one or more federal HUD programs. We have been informed by the United States Department of Housing …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Comptroller DiNapoli Releases School Audits
… office completed audits of the Cheektowaga-Maryvale Union Free School District , Corinth Central School District , … appropriately and effectively.” Cheektowaga-Maryvale Union Free School District – Financial Condition (Erie County) The …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… records and reports. As a result, the Board’s ability to effectively monitor the Clerk’s financial operations was … and there was an increased risk that collections could have been lost or stolen. The Clerk did not: Deposit 54 … Law (Town Law) Section 30 that requires fees over $250 to be deposited within three days of receipt or Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78DiNapoli: Potential Changes in Federal Policies Pose Risks for New York City's Budget
… New York , or go to: http://www.osc.state.ny.us/osdc/rpt3-nyc-2018.pdf … New York City projects a surplus of nearly $42 …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-potential-changes-federal-policies-pose-risks-new-york-citys-budgetTown of Pleasant Valley – Financial Management (2024M-158)
… develop realistic budgets or properly manage reserves. As a result, the Town had significant recurring operating … and expenditure trends when preparing annual budgets. As a result, revenues were underestimated and expenditures were … did not adopt a fund balance policy and lacked a plan on how the funds will be used. As a result, there was no …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158DiNapoli: New York on Stronger Financial Footing
… New York state ended the 2013-14 fiscal year in the strongest … some of which will be phased in, include: merging the Bank Tax into the Corporation Franchise Tax and reducing the …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingOther Bulletin No. 28
… Unit 97 in the State University Construction Fund with an increment code of 1976-2011 who meet the eligibility … LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave in a BU97 … Equal to or Greater Than Job Rate to an SCF CSEA Position with a Higher Job Rate: An employee with a salary equal to or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-28-april-2016-state-university-construction-fund-scf-civil