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Opinion 2008-3

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (authority … FUNDS -- Capital Reserve Fund (authority of a fire district to make cash refunds of unexpended monies in a …

https://www.osc.ny.gov/legal-opinions/opinion-2008-3

Opinion 89-47

… section 172-d provides the requisite statutory authority for the dissolution of the two fire protection districts and … same time as town taxes. Section 181 makes no provision for the allocation of any costs, including those for debt service, between the original area of the fire …

https://www.osc.ny.gov/legal-opinions/opinion-89-47

Homeownership Rates in New York

… a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large … highest for Whites, followed by Asians, and Hispanics. 6 Black Americans have had the lowest rates, and the gap …

https://www.osc.ny.gov/reports/homeownership-rates-new-york

Opinion 91-10

… the same manner and at the same time as town taxes" (as meaning ad valorem levies) TOWNS -- Powers and Duties (tort … Laws of NY, §§1483, 1484). Rather, the town board, upon application of the board of commissioners, may issue … reductions made by the town board, is levied and collected upon taxable real property within the park district "in the …

https://www.osc.ny.gov/legal-opinions/opinion-91-10

Cost-Saving Ideas: Managing Workers' Compensation Costs

… can get insurance for workers’ compensation in one of four ways: Purchase a policy from a private sector … official should review your bill to assess the accuracy of your employees' job classifications and the apportionment of their gross wages and salaries to those job …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costs

Hawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual

… with disabilities who are between three and five years of age. Hawthorne is reimbursed for preschool special … ended June 30, 2015, Hawthorne reported approximately $2.8 million in reimbursable costs on its CFR for one … in other than personal service costs, which consisted of $11,419 in expensed equipment that was not properly …

https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manual

DiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund

… New York State Comptroller Thomas P. DiNapoli today announced his … the course of two decades she worked in a variety of roles on Wall Street, including emerging markets, interest rates … the best managed and best funded plans in the nation. Find out how your government money is spent at Open Book New York …

https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fund

DiNapoli Calls on Companies to Increase Board Diversity

… Advisor — seeking increased board diversity, inclusive of sex, race, ethnicity, age, gender identity and sexual … no women directors that DiNapoli has contacted as trustee of the New York State Common Retirement Fund in recent … with diverse boards perform better,” DiNapoli said. “Lack of diversity puts companies at a competitive disadvantage. …

https://www.osc.ny.gov/press/releases/2019/03/dinapoli-calls-companies-increase-board-diversity

Comptroller DiNapoli Releases Municipal Audits

… or provide oversight of disbursements related to the district’s line of credit, payroll or petty cash. Additionally, no district official reviewed the processed payroll reports …

https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0

Opinion 97-5

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Private Roads (construction of by village) VILLAGES -- Powers and Duties (construction of and assessment for private …

https://www.osc.ny.gov/legal-opinions/opinion-97-5

Economic and Demographic Trends – 2023 Financial Condition Report

… 2019 employment levels. New York Ranked 45th Nationwide for Personal Income Growth in 2022 Personal income in 2022 … in 2022, ranking third nationwide. New York ranked eighth for economic growth in 2022. Idaho ranked highest (4.9 …

https://www.osc.ny.gov/reports/finance/2023-fcr/economic-and-demographic-trends

State Comptroller DiNapoli Releases State Audits

… expenses in all material respects. The board made minor payroll allocation errors that had no net impact on the total … because some workers were charged to the wrong department payroll. For access to state and local government spending …

https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-audits

Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of the Schenectady City School District , Sidney Central … board adopted budgets that included plans to use nearly $2.5 million of fund balance to finance operations during the … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …

https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits

State Pension Fund Adds $30 Million for Investments in New York Companies

… The New York State Common Retirement Fund has committed an additional $30 … announced today. The commitment will be made through the pension fund’s In-State Private Equity Investment Program, … of the state pension fund, I’m committed to seeking out profitable investment opportunities for the Retirement …

https://www.osc.ny.gov/press/releases/2015/03/state-pension-fund-adds-30-million-investments-new-york-companies

Project Tracking Systems and Economic Assistance Program Evaluations

… through April 16, 2021. About the Program ESD is the chief agency responsible for the coordination of the State’s … and other forms of assistance. ESD offers 57 programs with over 5,000 associated projects. Over the years, ESD has used … greater sharing of information, simplify project reporting, and create a central data warehouse. Replacement …

https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluations

State Comptroller DiNapoli Statement on New York City Financial Plan

New York Citys November 2021 Financial Plan modification indicates that the recovery is underway but that its trajectory is uncertain with employment growth and improvement in the commercial real estate market expected to slow from earlier projections

https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-plan

Compliance With Executive Order 95 (Open Data)

… 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services … business functions: there are no processes to identify new high-value data sets to publish on Open Data (most recent …

https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data

Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)

… District official’s internal controls over reserve funds and movable fixed assets for the period July 1, 2011 through … officials added approximately $1 million to reserves and increased the real property tax levy by approximately 26 … for reserve funds that included the intent, funding levels and use of such funds. As of June 30, 2013, the District had …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assets