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DiNapoli: School District Revenue Growth Slows
… New York’s school districts have faced major fluctuations in their … to the financial pressures on local governments and school districts across the state. “School districts are caught in a financial bind and are …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slowsOpinion 91-63
… This opinion represents the views of the Office of the State Comptroller at the time … in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (town councilman who resides with president and … a prohibited conflict of interest in purchases by the town from a hardware store if the councilman resides with the …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Opinion 88-39
… STATE FINANCE LAW, §99-a; TOWN LAW, §27(1); UNIFORM JUSTICE COURT ACT, §2021(1): Cash bail which is posted in a town justice court in connection with a felony complaint, is held … You state that the bail was forfeited by order of the town justice when the defendant failed either to appear as …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Opinion 96-13
… This opinion represents the views of the Office of the State Comptroller at the time … (simultaneous participation in service award program and retirement system) CIVIL SERVICE LAW, §150; GENERAL … may simultaneously participate in, and receive benefits from, a service award program for volunteer ambulance workers …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Opinion 2000-16
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … (beneficiaries under group life insurance policy); (meaning of "family" as used in special acts); (use of tax … one roof and [usually] under one head" (Webster's Ninth New Collegiate Dictionary 448 [1989]). The lack of a single …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16State Agencies Bulletin No. 1217.1
… Bulletin Supersedes Payroll Bulletin No. 1217 Purpose: To provide clear and consistent requirements for processing salary payments made pursuant to Court Orders, Awards, and Settlement Agreements. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/12171-new-requirements-and-procedures-processing-salary-payments-pursuantState Agencies Bulletin No. 1217
… Purpose To provide clear and consistent requirements for processing salary payments made pursuant to Court Orders, Awards, and Settlement Agreements. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1217-new-requirements-and-procedures-processing-salary-payments-pursuantOpinion 89-17
… judgments and claims", it is our opinion that, consistent with the conclusion in Opn No. 84-32, supra , the fund may be …
https://www.osc.ny.gov/legal-opinions/opinion-89-17State Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the … in 2025, with deficit financing. The idea that it will be years before the MTA needs to find a solution to its structural imbalance is troubling. …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planOpinion 94-33
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … "Retired" members of a fire department may not participate in a service award program unless they are subject to being … service award program has been established may participate in the program. Article 11-A of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Comptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… stealing thousands of dollars from campaign accounts. “The law applies to everyone equally, no matter how rich or how … into the town supervisor’s campaign chest, breaking the law and breaking the trust of the public,” said New York … Investigations Bureau, with assistance provided by Jason Blair, forensic auditor for the Attorney General’s …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developerState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsVillage of Horseheads – Collections (2023M-169)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly recorded and … could verify deposits were made intact, complete timely bank reconciliations, or perform annual audits. We determined … The Board of Trustees (Board) did not comply with New York State Village Law which required the Board to …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169State Comptroller DiNapoli Releases School Audits
… 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-1Town of Lindley – Justice Court (2017M-270)
… Purpose of Audit The purpose of our audit was to determine whether … were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, … reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. … Town of Lindley Justice Court 2017M270 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Hammond Central School District – Financial Management (2024M-70)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70DiNapoli Announces State Contract and Payment Actions for September 2015
… State Comptroller Thomas P. DiNapoli announced today his office approved 2,277 contracts valued at $3.7 billion and approved 1.8 million payments worth $13.7 … System $347,000 to Children’s Rights Society Inc. for law guardians and legal aid for children. Department of …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015Environment, Energy and Agriculture – 2022 Financial Condition Report
… content and labor standards for funded projects and add a new program to support the purchase of electric school buses. … Emissions Trend report showed estimated total emissions in New York from certain criteria pollutants covered by the National …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureOpinion 2010-1
… AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands (use of park trust moneys to fund the purchase of a portion of a parcel to be dedicated …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Oswego County – County Bridge Maintenance (S9-13-8)
… The County’s budgeted expenditures totaled $193 million in 2012. The County Highway Department is responsible for the … not determine if the County had responded to these flags in a timely manner. Key Recommendations Budget for and track …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8