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Opinion 92-19

… open to public traffic. A suburban town with a population over 50,000, however, may, within the limitations expressed … have inquired whether a suburban town with a population of over 400,000 according to the 1990 federal census may … any suburban town and any town having a population over 50,000 to establish speed limits subject to certain …

Norwood-Norfolk Central School District – Claims Auditing (2016M-288)

… of our audit was to examine the claims audit process for the period July 1, 2014 through April 30, 2016. … Background The Norwood-Norfolk Central School District is located in the Towns of Louisville, Madrid, Norfolk, … operates one school with approximately 1,040 students, is governed by an elected nine-member Board of Education. …

Columbia County – Payroll (2014M-121)

… time and attendance and leave accruals were adequate for the period January 1, 2012 through October 3, 2013. Background Columbia County is located in eastern New York and has a population of approximately 63,000. The County is governed by a 23-member Board of Supervisors. Budgeted …

Village of Port Chester – Payroll (2017M-115)

… our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through January 26, 2017. Background The Village of Port Chester is located in the Town of Rye in Westchester County and has a population of approximately 29,000. The Village is governed by an elected seven-member Board of Trustees. …

Aloma D. Johnson Charter School – Leave Accruals (2017M-218)

… audit was to review the School’s leave accrual activities for the period July 1, 2015 through February 24, 2017. Background The Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the control of the local school board. The …

Middleburgh Central School District – Financial Condition (2013M-206)

… audit was to evaluate the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is governed by the Board of Education which comprises five …

Bath Central School District – Reserves (2016M-401)

… was to evaluate the District’s reservation of fund balance for the period July 1, 2012 through September 30, 2016. Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, … operates three schools with approximately 1,500 students, is governed by a seven-member Board of Education. Budgeted …

Greenville Central School District – Information Technology (2016M-221)

… District’s internal controls over Information Technology for the period July 1, 2014 through January 14, 2016. Background The Greenville Central School District is located in the Town of Greenville in Greene County. The … operates two schools with approximately 1,200 students, is governed by an elected seven-member Board of Education. …

Cohoes City School District – Budgeting (2016M-111)

… officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background The Cohoes City School District is located in the City of Cohoes in Albany County. The … operates five schools with approximately 1,900 students, is governed by an elected seven-member Board of Education. …

Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)

… the District’s nonresident tuition billing procedures for the period July 1, 2013 through November 19, 2015. … Background The Chautauqua Lake Central School District is located in the Towns of Chautauqua, Ellery, North Harmony, … operates two schools with approximately 924 students, is governed by an elected seven-member Board of Education. …

Vested Retirement Benefit – State Police Plan

DiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances

… But the financial plan is not without risk. COVID-19 cases are rising again. A slowing recovery or a second economic … and transparently use federal recovery aid. Current plans are to spread relief aid over the next four years; this … state capital plan is not clear about which investments are most important to improve service, enhance economic …

Opinion 2000-16

… life insurance) WORDS AND PHRASES -- "Family" (meaning for purposes of foreign fire insurance tax special acts) … The association has discretion to interpret the word "families" as including persons not related to a member … out to society, and the reliance placed upon one another for daily family services. You ask whether an exempt …

XI.12.A Toll-Free Services – XI. Procurement and Contract Management

… toll-free service. Under these contracts, vendors charge for time of connection plus applicable taxes and surcharges. … purchase. Regardless of the contracting method used, it is important for agencies to be diligent in ensuring charges … errors and/or unauthorized taxes and surcharges. It is equally important for agencies to maintain complete and …

Opinion 89-13

… furnishing the required security after advertisement for sealed bids in the manner prescribed by section 103. … distinguish between purchases of new or used equipment, it is the opinion of this Office that the purchase of both new and used equipment is subject to the competitive bidding requirements contained …

DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits

… percent), Ilion (96.0 percent), Ellenville (92.1 percent), Spring Valley (91.4 percent), Potsdam (86.6 percent) and … percent in 2017 and 96.3 percent in 2018. The village of Spring Valley in Rockland County levied 76.1 percent of its …

Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account

… 2016. Background The City University of New York (CUNY) is the largest urban university in the United States, … aid refund checks in 2012. The centralized process is a component of CUNY’s Fully Integrated Resources and … the amount of a refund, the appropriate bank account for a refund, and the appropriateness of a refund. CUNY made …

DiNapoli: Tax Revenues in February $758 Million Over Budget Projections

… State Comptroller Thomas P. DiNapoli. State tax revenues for fiscal year 2021 totaled $75 billion through the end of February. “There is reason to be cautiously optimistic with … will be helpful in the state’s ongoing recovery effort, it is important to use them responsibly and think long-term, as …

Safety at Stations

… SIR is a separate operating unit, reporting to the NYC Transit, Department of Subways. SIR operates a single … southern terminal at Tottenville. Riders can connect with NYC Transit system buses at many of SIR’s 22 stations or to …

Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)

… our audit was to examine purchases from selected vendors for the period July 1, 2010, to December 31, 2012, and the … Background The Syracuse Academy of Science Charter School is located in the City of Syracuse in Onondaga County. It is governed by a Board of Trustees that has five members. The …