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Opinion 88-4
… SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: A county may determine that appropriate refreshments served to … expenditures for such refreshments. You ask whether a county may provide refreshments for trainees participating in a county foster parent training program. Article 6 of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 95-1
… -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL MUNICIPAL LAW, §§503-a, 554: A city is not responsible for paying the cost of health care benefits to retirees of a … to its retirees and ask whether the city is responsible for paying the cost of these benefits in the event the agency …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Opinion 94-31
… 379 NYS2d 10; Board of Education v Associated Teachers of Huntington, Inc., 30 NY2d 122, 331 NYS2d 17; cf. Board of …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Opinion 89-13
… MUNICIPAL LAW, §103(6): A municipality may purchase surplus or second-hand equipment from another municipality of … in subdivision 6 of section 103. It provides as follows: Surplus and second-hand supplies, material or equipment may … be purchased without competitive bidding from the federal government, the state of New York or from any other political …
https://www.osc.ny.gov/legal-opinions/opinion-89-13DiNapoli Analysis Finds Sharp Decline in Homeless Veterans in New York
… the number of homeless veterans declining 83% (from 5,857 to 990), the largest percentage decline in the nation, according to an analysis by State Comptroller Thomas P. DiNapoli. The … adults that are veterans was reduced from 9% in 2010 to just 1% in 2022. “Veterans answered the call to serve our …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-analysis-finds-sharp-decline-homeless-veterans-new-yorkDiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… Tax collections for State Fiscal Year (SFY) 2022-23 totaled $111.7 billion, $2.9 billion … of March but $9.5 billion lower than the previous year, according to the March State Cash Report released today … Tax collections for State Fiscal Year SFY 202223 totaled $1117 billion $29 billion higher than …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearXII.8.D Contract Assignments and Sureties – XII. Expenditures
… assignees and sureties. Business Units are responsible for informing the Office of the State Comptroller (OSC) of … and Chapter XI, Section 12.C - Surety Takeovers for the contractual processes related to contract assignments … from a joint custody account. For more information on these liens, please refer to Section 9.C - Reissuing or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesDiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… investigation. As a result of his conviction, Volkmann is required to leave public office. “Instead of upholding the … conviction has been removed from office. Volkmann, 57, of Stuyvesant, served as a Chief of Police for the town of … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageCity of Lockport – Budget Review (B20-1-9)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … The purpose of our budget review was to provide an independent evaluation of the Citys proposed …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Lead Contamination of State Armories
… Objectives To determine whether the Division of Military and Naval Affairs (DMNA) has … and are remediated where excessive levels are detected. The audit covers the period January 1, 2015 through March 12, … To determine whether the Division of Military and Naval Affairs DMNA has …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesOpinion 89-30
… private non-profit organization to provide senior citizens bus transportation, a town may provide gasoline purchased … private organization for use in the private organization's bus. You ask whether a town may contract with a private … to the private organization for use in the organization's bus. The bus is used to provide transportation to senior …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Comptroller DiNapoli Releases School Audits
… District – Payroll (Warren County) The district’s new timekeeping system did not adequately and accurately document … time clock it resulted in less accountability over timekeeping because it was not used effectively. As a result, … 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/2014/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… Attorney General Colleen Glavin of the Public Integrity Bureau is prosecuting the case, with support from Deputy Bureau Chief Stacy Aronowitz, Bureau Chief Daniel Cort, and Executive Deputy Attorney …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The board also approved … did not audit 69 claims totaling $150,187 as required by New York State Town Law Section 118. Town officials may have …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… Key Findings Over the past three years, Town officials have demonstrated fiscally responsible management and … and reduce expenditures. As a result, Town taxpayers have benefited from a declining tax levy for the past three … sensitive information. The Board has allowed employees to have more access rights than necessary to perform their job …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Comptroller DiNapoli Releases School Audits
… Financial Condition (Chautauqua County) District officials have not identified opportunities to reduce student … District – Budgeting (Otsego County) District officials have accumulated excessive fund balances and not adequately … financial condition to the taxpayers. As a result, they have withheld significant funds from productive use and …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsCity of Jamestown – Financial Condition (2016M-298)
… approximately $35.1 million. Key Findings City officials have adopted budgets that were not structurally balanced. City officials have not developed a multiyear financial plan. The Mayor, …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Port Byron Central School District – Financial Condition (2014M-71)
… approximately $20 million. Key Findings District officials have generally taken appropriate action to manage the … increased by nearly $1.4 million. District officials have not created a detailed multiyear plan that projects …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… Provide oversight to ensure that tuition bills have adequate supporting documentation and are accurately … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mTown of Marathon – Town Clerk (2022M-143)
Determine whether the Town of Marathon Town Clerk recorded deposited remitted and reported collections in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143