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Opinion 2000-11
… or the town board. Town Law §32(2), as amended by chapter 621 of the Laws of 1952, provides that the town board may at … by chapter 419 of the Laws of 1936 and repealed by chapter 621 of Laws of 1952. Section 32(2), as added by chapter 419, … superintendent. Memoranda in the bill jacket for chapter 621 of the Laws of 1952 indicate that the intent of the 1952 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11State Contract and Payment Actions in November
… Westchester County Health Care Corp. $20.8 million with Quest Diagnostics Inc. for state employee COVID-19 testing. State … USA Inc. for construction inspection services on the Long Island Expressway in Queens County. $1.3 million with Twin …
https://www.osc.ny.gov/press/releases/2021/12/state-contract-and-payment-actions-novemberState Contract and Payment Actions in December
… Comptroller approved 1,484 contracts for state agencies and public authorities valued at $1.6 billion and approved more than 2.1 million payments worth more than $13.6 billion. The office rejected 124 contracts and related transactions valued at $425.3 million and nearly …
https://www.osc.ny.gov/press/releases/2022/01/state-contract-and-payment-actions-decemberDiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… General, Philadelphia Field Division, today announced the arrest of Charles Alton Bump Jr. for allegedly stealing … General Philadelphia Field Division today announced the arrest of Charles Alton Bump Jr …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsCity of Newburgh – Budget Review (B22-6-10)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … fund balance and appropriated $587,250 of fund balance for the water fund. The water fund only has $261,871 of fund … corresponding expenditures in their 2023 adopted budget for the New York State Touring Route Program because there is …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10DiNapoli: 31 School Districts Designated in Fiscal Stress
… school districts were designated in some level of fiscal stress under New York State Comptroller Thomas P. … DiNapoli’s Fiscal Stress Monitoring System for the school fiscal year (SY) ending June 30, 2025, up from 22 districts … Thirtyone school districts were designated in some level of fiscal stress under New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-31-school-districts-designated-fiscal-stressDiNapoli: Former Savona Mayor Charged With Defrauding the Village
… charges of five counts of offering a false instrument for filing and five counts of misdemeanor falsifying business … District Attorney Brooks Baker and Sheriff James Allard for bringing Mr. Harrian to justice and for our continued partnership to fight public corruption." …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageDiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… public finance. I thank Wyoming County District Attorney Donald O’Geen and the Wyoming County Sheriff’s Department for …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftMarch 2000: Handicapped Parking Education Program
… Officers Accounting Requirements Summary Chapter 497 of the Laws of 1999 amends the Vehicle and Traffic Law effective … shall establish a handicapped parking education program for the purpose of providing education, advocacy and … which brought the charge for violation. The municipality's share will be used for local justice programs and purposes. …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programHyde Park Central School District – Financial Management Practices (2012M-172)
… fiscal year to analyze budgeting practices. Background The Hyde Park Central School District is located in Dutchess … Hyde Park Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mTown of Laurens – Budgeting Practices (2013M-204)
… of our audit was to assess the Town’s budgeting practices for the period January 1, 2012, to May 20, 2013. Background … The elected Town Board is the legislative body responsible for managing Town operations, including maintaining sound … Town’s general and highway fund budgeted appropriations for the 2013 fiscal year totaled approximately $275,000 for …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204NY State Comptroller DiNapoli Statement on Facebook CEO Mark Zuckerberg’s Congressional Testimony
… proliferation of sexual harassment, hate speech and fake news from its platform. The company has already suffered a … terms of service to prevent election interference, fake news, hate speech, sexual harassment and violence from being …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-facebook-ceo-mark-zuckerbergs-congressional-testimonyXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for recognizing an … loan receivable is set forth in Section 40-a of the State Finance Law. State money is appropriated and subsequently … most frequently for capital purposes. The State Finance Law requires that no loans shall be made until a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsTown of Marathon – Transparency of Fiscal Activities (S9-25-21)
… are equal, the ledger from which the figures are taken is said to be in balance. It helps to check the accuracy of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21State Contract and Payment Actions in January
… Comptroller approved 1,732 contracts for state agencies and public authorities valued at $21 billion and approved more than 1.8 million payments worth nearly $10.2 billion. The office rejected 168 contracts and related transactions valued at $290 million and more than …
https://www.osc.ny.gov/press/releases/2019/02/state-contract-and-payment-actions-januaryAudit Committee Charter Guidance and Template
… requirements mandated by Education Law §§2116-b and 2116-c, this sample charter should be tailored to meet each … section of the charter should cite Education Law §2116-c, which requires every school district, except those … review of significant findings. Report on suspected fraud, waste or abuse, or significant internal control findings and …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateAdditional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick … be used to: Qualify for vesting. For example, if you have four years and ten months of service credit and you need …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick … be used to: Qualify for vesting. For example, if you have four years and ten months of service credit and you need …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jGorham-Middlesex Central School District – Online Banking Access (2022M-179)
… Central School District (District) officials limited online banking access and permissions to Board-authorized … users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179City of Newburgh – Budget Review (B6-16-17)
… The City continues to rely on one-time revenue from the sale of real property which, if not sold, will cause a … on one-time revenue from the anticipated real property sale. Review the adequacy of contingency appropriations. …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17