Search
Opinion 90-46
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY CLERK -- Fees (refund by State of … retained by the county and not transmitted to the State for the period November, 1987 through November, 1989. Section … The Comptroller shall: * * * 15. Except where provisions for refund are otherwise specifically provided in any other …
https://www.osc.ny.gov/legal-opinions/opinion-90-46State Comptroller DiNapoli Report Details LIRR Delays in 2017
… an estimated 9.2 million riders inconvenienced by delays and cancellations, according to a report issued today by State Comptroller Thomas P. DiNapoli. These delays and cancellations had an estimated cost of nearly $75 million … has the resources it needs to provide reliable service and is managed effectively." A commuter train is considered …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-report-details-lirr-delays-2017Opinion 93-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. BONDS AND NOTES -- Permissible Uses (pre-payment of certain employer retirement contributions) -- Referendum …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 91-62
… a portion of the building and planned improvements thereto for village purposes. You ask whether a village, by local … a portion of the building and planned improvements thereto for village purposes. You state that the village is wholly … state that only property which is no longer needed for village purposes may be conveyed ( cf . County Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Comptroller DiNapoli Releases School Audits
… balance that was not needed to finance operations. As a result, the district’s unrestricted fund balance exceeded the …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Opinion 91-45
… (remedies available to town board to enforce agreement for highway repairs and improvements) TOWN BOARD -- Power and … (remedies to enforce agreement with highway superintendent for repair and improvement of town highways) HIGHWAY LAW, … may construct storm sewers, drains and the like for highway drainage purposes (see e.g., 12 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 92-11
… Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- … Reserve (transfer by school district into reserve for property loss and liability claims) SCHOOL DISTRICTS -- … authority to transfer from insurance reserve to reserve for property loss and liability claims) GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 94-29
… that bear on the issues discussed in the opinion. [edited for publication] FEES -- Court Fees (filing fees on appeals … 111-c of the Social Services Law, where a social services district is involved in the enforcement and collection of … most of any monetary recovery and as such it would be the real party in interest in such a proceeding. It is unlikely …
https://www.osc.ny.gov/legal-opinions/opinion-94-29State Agencies Bulletin No. 1949.2
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA working at specific OCFS facilities. Affected … paid using earnings codes mentioned above are included as salary for retirement purposes. Tax Information These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19492-pilot-program-establishing-temporary-overtime-rate-employees-certainSUNY Bulletin No. SU-314.1
… represented by PEF or CSEA working at a SUNY University Hospital. Affected Employees Employees in certain … Services Unit (BU05) titles who work at a SUNY University Hospital are affected. Background The Memorandum of … in the employee’s taxable gross and are subject to all employment and income taxes. Income taxes will be calculated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3141-pilot-program-establishing-temporary-overtime-ratesDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… Thomas P. DiNapoli, Warren County District Attorney Jason M. Carusone and the New York State Police, today … Thomas P DiNapoli Warren County District Attorney Jason M Carusone and the New York State Police today …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubComptroller DiNapoli Releases School Audits
… District and the Rocky Point Union Free School District . “In an era of limited resources and increased accountability, … economically. However, the district’s productivity level for meals per labor hour is below the industry averages. … transportation contractor did not reimburse the district for all fuel used for non-district purposes. While the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0XVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… Expenditure All refunds are to be submitted in accordance with procedures outlined in Chapter VII, Section 3 – Refund … processing of contracts and amendments that utilize funds with near-term lapse dates within the date ranges identified …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsXV.9 Revenue Classifications – XV. End of Year
… Agencies are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal … Miscellaneous Receipts (account code 32601) during the current fiscal year. These reclass entries must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… financial reports for the public and the Legislature in accordance with generally accepted accounting principles … updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes in State law, administrative or judicial actions and other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewDiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… P. DiNapoli, United States Attorney Carla B. Freedman and Terry Harris, Special Agent in Charge, U.S. Department of … that Syracuse City School District teachers Jason Cecile and Nichole Murray must pay the United States $31,872.90 to … to be helping. My thanks to U.S. Attorney Freedman, and our other partners in law enforcement, for their …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsDiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… been slow to reach New York’s pandemic-hit renters because of poor management by the Office of Temporary and Disability Assistance (OTDA) in implementing … Thomas P. DiNapoli. The state’s initial rollout of the program resulted in only a small portion of the …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskMama Program, LLC – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… of votes, support for the budgets saw only a slight 0.9 percentage point reduction. Overall, support for budgets … budget vote. Report Voting From Home: Summary of the 2021 School District Budget Vote Data Individual District … for school district budgets statewide more than tripled to 16 million votes cast amid the COVID19 lockdown for the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownDiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… Thomas P. DiNapoli. “Students who are unable to register for or complete courses needed for their majors may take longer to graduate, costing them … and to the provision of equal access and opportunity” for all students. As of fall 2019, approximately 162,000 …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-rates