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Opinion 90-9

… a village has broad authority to adopt local laws which supersede provisions of the Village Law generally (Municipal … the Village Law, it is our opinion that a village may not supersede the provisions of that section by local law to …

Opinion 92-32

… A town may purchase an historically significant railroad depot located within the town and immediately reconvey the depot, for fair and adequate consideration, to an historical … of surplus town funds to purchase an historical railroad depot located within the town, under the following …

Comptroller DiNapoli Releases Municipal Audits

… Dist Conesus Vol Fire Dept Town of Franklin Genesee Co Ind Dev Agency Greenville Fire Dist Town of Knox City of Long …

DiNapoli: Wall St. First Half Profits Jumped

… Pretax profits in the securities industry reached $15.1 billion in the first six months of 2019, an 11 percent increase over the same period last year, and the best start in a decade, but a slowdown in the global economy and other … Pretax profits in the securities industry reached $151 billion in the first …

Comptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme

… Thomas P. DiNapoli, Attorney General Eric T. Schneiderman and New York City Department of Investigation (NYC DOI) … pocketing taxpayer dollars intended for public services and capital improvements in New York City, was sentenced to  … prison. A multi-agency investigation, including NYC DOI and two federal agencies, exposed the theft of approximately …

State Comptroller DiNapoli Releases Audits

… safety and soundness of their business operations. Hudson River–Black River Regulating District – Security Over Critical Systems (2023-S-24)   The Hudson River–Black River Regulating District’s (District) mission is …

State Comptroller DiNapoli Releases Municipal Audits

… 2021 adopted budget. Adequacy of 2021 Budgets – City of Jamestown (Chautauqua County) Auditors found that officials for the City of Jamestown adequately assessed the impact of the pandemic on …

State Comptroller DiNapoli Releases Municipal Audits

… Adequacy of 2021 Budgets – Town of Big Flats (Chemung County) Town of Big Flats officials adequately assessed the … East Meredith Rural Fire District – Financial Activities (Delaware County) The board did not establish adequate … Aside from minor exceptions, which auditors discussed with district officials, disbursements were authorized, …

VIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

State Agencies Bulletin No. 2031

… a Federal Form Version W-4 – 2020 or later and for whom an IRS Lock-in Letter, Lock-in Adjustment Letter, or Lock-in … to withholding or additional amount to withhold per pay period. Lock-in Letters are issued by the IRS when they … than or equal to the IRS limit.” New York State Payroll Online (NYSPO) Impact: Employees who have an active Lock-in …

DiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019

… with the largest drivers being mental health and disease control programs, which comprised nearly 70% of the growth in … on New York City Staffing Trends Agency Service Monitoring Tool Audits New York City Department of Education New York …

DiNapoli Releases School Audits

… announced his office completed audits of the Brighter Choice Charter Middle School for Boys , Brighter Choice Charter Middle School for Girls , Frewsburg Central … is being spent appropriately and effectively.” Brighter Choice Charter Middle School for Boys – Financial Operations …

DiNapoli: Audit Cites East Clinton Fire District For Improper Gifts

… Officials in Dutchess County’s East Clinton Fire District improperly paid nearly $35,000 in personal expenses for members, including rent, cable … to uncover lax oversight and misuse of taxpayer dollars in fire districts. I will continue to audit these entities so …

Comptroller DiNapoli Seeks to Return Millions in Unclaimed Funds Owed to Local Governments

… New York State Comptroller Thomas P. DiNapoli announced today … Long Island 2,565 $598,748 Niagara Frontier 508 $167,774 New York City 3,357 $2,628,117 Thousand Islands-Seaway 240 … and put to good use to help provide essential services for New Yorkers and to relieve the burden on taxpayers around the …

DiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping

… Officials in the city of Amsterdam are unable to properly assess and monitor … Amsterdam’s unreserved fund balance fell from $3.4 million in 2007 to $620,000 in 2011, a decrease of 81 percent. The … Officials in the city of Amsterdam are unable to properly assess and …

Comptroller DiNapoli Releases State Audits

… Safety Oversight (2015-S-31) Department of Public Service (DPS) staff do not verify the accuracy of the information on … qualifications maintained by individual operators which DPS staff rely on during field audits.   DPS has not set up a process to identify instances where …

EDSS - Contract Reporter Exemption Request Help

… quote effort with at least three or more quotes Cost vs. benefit in monetary terms Purchases made by other state …

DiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds

… the following bond acts: Pure Waters (1965), Environmental Quality (1972), Environmental Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005), Smart Schools (2014), and Clean Water, Clean Air, and Green Jobs (2022), and will refund $30.4 million of …

Opinion 88-63

… of operating an auxiliary police unit established to serve a village are held by the county treasurer. You ask about the … of certain moneys necessary for the operation of the civil defense auxiliary police within the county. You indicate that … received as donations for the auxiliary police unit of a village within the county have been held by the county and …

Opinion 91-61

… FEES -- Bail Moneys (1% fee to fund an approved county alternatives to incarceration service plan) BAIL MONEYS -- Fees (1% fee to fund an approved county alternatives to incarceration service plan) EXECUTIVE LAW, … Law, §99-m, which is to be used to fund an approved county alternatives to incarceration service plan, should not be …