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DiNapoli Releases Review of Executive Budget
… next five years, the direction of the pandemic, inflation, and supply chain issues all remain risks to the state’s economic recovery and financial plan, according to a review by New York State … on the years ahead when temporary federal funding will end and build up the state’s reserves, so we are better prepared …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetState Comptroller DiNapoli Releases Municipal Audits
… not comply with their procurement policy when procuring assets. Auditors determined the district could have saved … did not establish adequate controls to safeguard fixed assets. In addition, the treasurer did not submit required … maintain a complete and up-to-date inventory of department assets. Auditors determined department assets were not …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… in 2021 to $17 billion (a 49 percent drop). According to NYC & Company, the city’s tourism agency, tourism is projected to …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefOpinion 91-30
… may make purchases directly from a State contract vendor pursuant to any State commodities purchase contract … that the municipality purchasing from the State contract vendor "shall accept sole responsibility for any payment due the vendor" and that "[a]ll purchases shall be subject to audit …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 2002-4
… School Dist. v Board of Educ. , 34 AD 2d 351, 353, 312 NYS 2d 252, 254). This Office has consistently expressed the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Selected Management and Operations Practices
… as provided in the ReCharge New York law. Background On April 14, 2011, the Governor of New York signed into law … a power allocation, but are in pending status because they have not signed a contract. In some cases, these businesses … action to reduce contract power allocations when customers do not meet power utilization or base employment levels or …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesOpinion 88-56
… This opinion represents the views of the Office of the State Comptroller at the time … and Sales (fire district commissioner an employee of firm doing business with district) -- Exceptions … (remuneration and duties exception) GENERAL MUNICIPAL LAW, §§800(3)(c), 801(1), 802(1)(b): A fire district …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 88-5
… is determined to be reasonable (see also 34 Opns St Comp, 1978, p 163). Obviously, any determination in this … Opns St Comp No. 85-3, p 3; 1983 Opns St Comp No. 83-85, p 102). In response to your second inquiry regarding whether … v Agsalud , 633 F2d 760, affd 70 L ed 2d 75, 454 US 801, 102 S Ct 79). Therefore, it appears that "ERISA" would not …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Opinion 88-48
… as trucks, trailers, bins and containers to be used in connection with a recycling program by the Western Finger … is authorized to purchase equipment to be used in connection with a recycling program. With respect to whether … for work, material or supplies performed or furnished in connection with construction , shall be awarded by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Opinion 88-65
… PROPERTY TAXES AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, §986(1)(3): Collecting officers must provide tax receipts to mortgagee banks when taxes are paid from an …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 88-62
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … that the procedures for establishing and expending moneys from a capital reserve fund vary depending on whether the … to permissive referendum requirements, but expenditures from the fund are not subject to referendum. However, where a …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 88-60
… affd 45 AD2d 841, 358 NYS2d 957; Brooklyn Park Comr's v Armstrong , 45 NY 234; see also Parks, Recreation and …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 88-6
… and a local bank constitutes a local retirement system for purposes of section 113(a) of the Retirement and Social … municipalities from establishing a local retirement system for its officers or employees after April 12, 1922. The plan, … are payable only upon retirement after a designated minimum period of service. Thus, the court stated that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 89-27
… 497 NYS2d 215, 468 NE2d 53) and benefits ( Poggi v City of New York , 109 AD2d 265, 491 NYS2d 331, affd 67 NY2d 794, 501 … will withstand judicial challenge (see Matter of Bartlett v Morgan , 42 AD2d 435; 348 NYS2d 418). July 21, 1989 John W. …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 90-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE … Neither section 150, nor any other provision of State law, however, provides for the establishment of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 88-79
… income earned by the village from the disposition of grant funds, including the repayment of principal and interest of … is deemed "miscellaneous revenue" which must be used for community or economic development activities eligible for … including villages, to apply for, accept and expend funds made available by the Federal government, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-88-79State Comptroller DiNapoli Releases Municipal & School Audits
… or misused. Auditors determined that 49 of the 72 IT assets reviewed (68%) were not properly accounted for. The 49 IT assets totaled $56,909, including 37 with a total purchase … purchase price of $17,242 were not inventoried. Four IT assets worth $1,646 could not be found. Village of …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Time and Attendance Practices … found that the Department’s overtime process could result in the payment of unauthorized and/or excessive overtime … were assigned to the fire watch spent long periods of time in one area instead of patrolling the entire building, as …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… procedures for selecting projects and subleases. The Board does not document its approval process or rationale for approved projects or subleases and does not prepare a documented cost-benefit analysis or risk … terms. Enforce recapture provisions if a sublessee does not meet performance expectations or comply with project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… was to evaluate controls over the Treasurer’s activities for the period January 1, 2013 through August 12, 2014. … policy to describe proper credit card usage, dollar limits for purchases or documentation required to be maintained to … did not maintain complete and accurate records to account for all of the Company’s financial activities and did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016m