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Opinion 92-37
… which requires the Comptroller's approval. The procedures for merging a fire protection district into an adjoining fire … in section one hundred seventy-three of this chapter for the extension of a fire district". Subdivision 2 of Town … the resolution must be submitted to the State Comptroller for approval. Subdivision 1 of section 173, on the other …
https://www.osc.ny.gov/legal-opinions/opinion-92-37XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… for recording and disclosing uncollected tax revenues is included in Section 4.B - Tax Revenues of this Chapter. Leases - … loan receivables certain factors are considered such as: What, if any, repayment agreement is on file? Are repayment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsImplications for the Future – 2023 Financial Condition Report
… years. In addition, the State received $12.7 billion from the American Rescue Plan Act for a wide range of … downturn may cause taxable income and tax liability from such individuals to drop sharply because they tend to …
https://www.osc.ny.gov/reports/finance/2023-fcr/implications-futureVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… that supports the chartfield values (e.g., fund, account) used to record the revenue. The ‘Control Total … when depositing receipts from public authorities to account codes 32001-32004. Customer ID may also be used if an … (PPI) information such as: social security numbers, bank account numbers or check copies. If an attachment with PPI is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentOversight of Child Protective Services
… and provide rehabilitative services. OCFS’ mission is to serve New York’s public by promoting the safety, … instances, reports of abuse or maltreatment involve the death of a child. OCFS is required by law to conduct a review … basis. Officials had not yet developed a plan on how to address and rectify the deficiencies on a statewide …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesComptroller DiNapoli and A.G. Schneiderman Announce Felony Guilty Plea of Former City of Rensselaer DPW Commissioner for Stealing Scrap Metal Proceeds
… with two DPW employees to divert $46,000 from the city by pocketing the cash from scrap metals acquired as part of … is why my office has partnered with Comptroller DiNapoli on Operation Integrity to root out corruption and misuse of … Ronald Foust and Jeffrey Clark. Surveillance videos from a local scrap yard showed Foust and Clark cashing …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-and-ag-schneiderman-announce-felony-guilty-plea-former-city-rensselaer-dpwHomeless Outreach Services in the New York City Subway System
… and whether they have met their goal in reducing the number of homeless individuals in the subway system through …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemDiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short
… and support for people living with disabilities.” The Adult Career and Continuing Education Services – Vocational … comptroller’s comments. Audit State Education Department: Adult Career and Continuing Education Services Supported …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-shortReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… of Housing and Urban Development’s point-in-time count for New York State, there were 92,091 homeless individuals in … ), the Office’s annual reimbursements to Local Districts for homeless housing total in the billions of dollars, … Local Districts submitted $1.6 billion in gross claims for calendar year (CY) 2017, $2 billion for CY 2018, $1.9 …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerState Comptroller DiNapoli Releases Audits
… of Waste Tire Fees (Follow-Up) (2020-F-12) A report issued in August 2019 found that DEC had made significant progress … waste tire sites. However, auditors identified delays in the timely abatement of waste tire sites due to delays in establishing a new abatement contract through the Office …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0Comptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… A status hearing is scheduled for November 18, 2020. “Any public official who lies, cheats, or defrauds New Yorkers … said Attorney General James. “New York’s public servants have a responsibility to serve with transparency, integrity, … 2011, the Attorney General and State Comptroller offices have worked together to fight corruption through their Joint …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentOpinion 91-44
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures (health insurance for fire commissioners) INSURANCE -- Health Insurance (authority …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Opinion 96-21
… dated March 19, 1956 for chapter 278 of the Laws of 1956 from Deputy State Comptroller Joseph J. Kelly). Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 93-4
… , 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-93-4Opinion 2006-6
… rules and regulations in relation thereto. Section 92 does not, on its face, distinguish between elective and … town board to grant leaves of absence with or without pay, does not pertain to elected officials, such as the town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 2005-2
… §§9104, 9105: Foreign fire tax monies may not be expended to make cash reimbursement to firefighters for out-of-pocket expenses in operating their … department may expend foreign fire insurance tax monies to reimburse active members of the department for mileage …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 90-18
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … 65; see General Municipal Law, §100-a). Therefore, unless any of the exceptions to the competitive bidding requirements … questions or to waive immunity against prosecution, have been declared unconstitutional as violative of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 88-9
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Improvement of Facilities … 13 of the Town Law the authority to purchase real property in connection with an increase or improvement of facilities. … article 13 of the Town Law. The purchase of real property in order to increase or improve the facilities of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli Announces Latest Fiscal Stress Scores
… “At the same time, an increasing number of municipalities have failed to file required financial data with my office, … of Chateaugay and Coxsackie, and the Town of Yates) have been designated in a fiscal stress category for at least … years, none of the reporting counties were designated in any fiscal stress category in fiscal year 2023. While the …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli Releases Audits
… State Supportive Housing Initiative’s (ESSHI) goal is to develop 20,000 units of supportive housing over the … the lead procurement agency for ESSHI, which provides up to $25,000 annually per individual or unit toward supportive … manner and did not have performance measures in place to effectively monitor lengthy investigations, weaknesses …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-audits