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State Comptroller DiNapoli Releases School Audits
… School District and the Vestal Central School District . "In today's fiscal climate, budget transparency and … online banking transactions. Not all employees involved in the online banking process have received Internet security … requiring quotes and found 64 invoices totaling $44,956 in which no quotes were documented. Vestal Central School …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… complied with the procurement policy and claims were for a proper district purpose or adequately supported. … cannot be assured all money raised was properly accounted for and deposited. The board did not adopt adequate bylaws … and services or ensure claims were properly supported or for valid purposes. Officials did not solicit competition for …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… – Fixed Assets (Onondaga County) The board has not established threshold values for tagging and inventorying … statutory limit. West Buffalo Charter School – Payroll (Erie County) Payroll duties were adequately segregated and … prepared. The board did not formally approve the health insurance opt-out program and the leave benefits for six …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Making Adjustments to Earnings and Days Worked – Legacy Reporting
… reports. You will be charged or credited accordingly for the employer portion of all salary adjustments in a … The contribution column should always say 0.00 for an adjustment. You can also make adjustments by … to make an adjustment that will result in zero days worked for the member, you must submit a paper Adjustment Report …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsOpinion 88-11
… VILLAGE LAW, §1-102(1): When land is conveyed to a village for use as a park, subject to a private reversionary right, … act and extinguishment of the private right are necessary for such land to be conveyed to a party other than the … "the land herein conveyed shall, at all times, be used for a Public Park for the Village ... " You state that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-11State Agencies Bulletin No. 1930
… The purpose of this bulletin is to provide instructions for processing payments related to ERAP activities and to … agencies of new Time Entry Earnings Codes to be used for reporting and tracking these payments. Affected Employees … of the Budget (DOB), agencies must track expenditures for work related to COVID-19, including ERAP activities. To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsOpinion 91-32
… corporation) EMINENT DOMAIN -- Compensable Taking (claim for inverse condemnation arising out of property devaluation) … and Duties (expenditures to compensate property owners for decrease in market value) STATE CONSTITUTION, ART. I, … by this prohibition from reimbursing property owners for devaluation of their property resulting from the …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Comptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… Assembly together in 1986. She stood out from the start, for her devotion to her constituents in Queens County and for her tireless efforts to improve the lives and education for all of New York’s children. Barbara’s family has lost a …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkNew York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
… Comptroller A robust labor force is critically important for employers to succeed and grow in New York, and it matters … side, or the people who work those jobs. Businesses report full-time, part-time and seasonal employment figures based on … as those who are working part-time but would rather work full-time. 5 With the pandemic recession, the unemployment …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksOpinion 91-36
… the village would use park trust fund moneys to pay for additional recreational facilities in an existing town … include safeguards to protect the village's investment for the useful life of the improvements, and to ensure … with a public trust and may not be alienated or used for any other purpose without specific authorization by the …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Retirement System Membership – State Police Plan
… of the New York State Division of State Police, which falls under New York State’s Executive Department. …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipOpinion 99-16
… under which the custodial bank will be indemnified for costs, expenses, damages, liabilities or claims that do … the collateral pledged by the depository bank as security for the town's deposits. The depository bank has requested … a town had no authority to agree to indemnify a lessor for damages sustained through the town's use of the leased …
https://www.osc.ny.gov/legal-opinions/opinion-99-16DiNapoli: Wall St. 2021 Profits near Record Levels
… and profits will subside at some point. As we prepare for an eventual slowdown in Wall Street’s record activity, we … jobs, a 32-year low. The average salary (including bonus) for employees of the New York City securities industry in … employees (29%) back at their workplaces (either hybrid or full-time) compared to Manhattan office workers overall …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levelsDiNapoli Releases Executive Budget Report
… but greater clarity is needed on how the state will pay for it all.” DiNapoli praised the Governor’s reform … amendment to authorize the forfeiture of pension rights for public officials who are convicted of crimes related to … include a system of voluntary public campaign financing for all state-level candidates and reduced limits on campaign …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportDiNapoli: State's Fiscal Outlook Declines
… totaling $36.4 billion through SFY 2026-27. Reasons for the deteriorating fiscal outlook include declines in … of building up rainy day reserves and enhancing criteria for their use. At the end of SFY 2022-23, statutory rainy day … the $13.2 billion in fund balance designated by DOB for “economic uncertainties” and controlled by the Executive …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesOpinion 2006-3
… town board, after a public hearing, to grant franchises “for the use of the streets, highways, and public places or … thereof or the space above or under them or any of them, for any specific purpose authorized by law upon such terms … rule, unless a statute provides otherwise, and except for revenues received as a result of a part-town function or …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 93-25
… under the mistaken belief the right-of-way was a village street may not continue to provide such lighting unless the … right-of-way if the right-of-way has become a village street by prescription or public use. The village's provision … of fact (see McCarthy v Lake Shore, etc. R. Co. , 76 NY 592) to be determined, in the first instance, by the …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 93-2
… in village) VILLAGES -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; VILLAGE LAW, §§9-908, … Law, §9-912 authorizes a village board, on its own motion, to hold a referendum on a proposition to change the month of the general village election at either …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Oversight of Language Access Services
… barriers and ensure meaningful access to DOHMH services for clients with LEP. The Language Services Unit, within DOHMH’s Office of External Affairs, is responsible for creating and disseminating LAS resources to all … or emergency services and outlined additional details for the implementation of LAS. City agencies subject to Local …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-servicesEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… channelized gates and lanes, the E-ZPass would be read and images would be taken of the front and rear of the vehicle … for facility usage.) For Tolls by Mail, the license plate images are used to retrieve the motorist’s registration … throughout 2017. TBTA defines “leakage” or “rejected images” as transactions that cannot be collected. Examples …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms