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Opinion 91-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FEES -- Bail Moneys (1% fee to fund an … Law, §99-m, as well as its general intent (see McKinney's Consolidated Laws of NY, Book 1, Statutes §§98[a], 177[c]). …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Opinion 91-11
… the opinion. REFERENDUM -- Mandatory (local law increasing term of office of city engineer) LOCAL LAWS -- Referendum … a city mayor to appoint a city engineer for a longer term than presently provided in the city charter is subject … proposed local law amending a city charter to increase the term of office of the city engineer is subject to a mandatory …
https://www.osc.ny.gov/legal-opinions/opinion-91-11DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… The $229 billion Enacted Budget for State Fiscal Year (SFY) … over $10.9 billion, a $7.2 billion, or 39.9%, decrease from last April, and $4.4 billion lower than projections in … the debt ceiling. The state has made progress in building up reserve funds, but policymakers need to carefully monitor …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… The city of Albany’s economy has been stabilized by state … of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on municipalities across the …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial … Inc. provides fire protection and emergency services to the Town of Lumberland in Sullivan County. The … in 2013. Key Findings While the Department adopted by-laws to dictate the manner in which it should conduct operations, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Opinion 88-42
… or by exercising its common law right of setoff. 1979 Opns St Comp No. 79-131 is superseded to the extent it is … (County Law, §369; Village of Charlotte v Keon , 207 NY 364, 100 NE 1116; see generally, 20 Am Jur2d, Counterclaim, Recoupment …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Controls Over Cash Advance Accounts
… the petty cash account is needed for subpoena fees, a New York State procurement card should be used for most office … Family Services: Controls Over Cash Advance Accounts (2013-S-52) … To determine whether the Workers Compensation Board …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsComptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez
… use," said State Comptroller DiNapoli. "Now, thanks to my partnership with Attorney General Underwood and the New …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profitEnglish Language Learners Programs
… Education Department is adequately overseeing whether school districts are providing services to English Language … are generally entitled to receive an education in the school district where they live, regardless of the language … professional development, resources, and assistance to school districts on issues related to the education of ELLs. …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsBaldwin Union Free School District – Non-instructional Overtime (2017M-128)
… of our audit was to examine the District’s overtime for non-instructional employees for the period July 1, 2015 through December 1, 2016. … The Baldwin Union Free School District is located in the Town of Hempstead in Nassau County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Town of Angelica – Justice Court Operations (2018M-11)
… deposited, disbursed and reported all fines and fees in a timely and accurate manner for the period January 1, … 31, 2017. Background The Town of Angelica is located in Allegany County and has a population of approximately … The Justice did not deposit collections totaling $36,755 in a timely manner. The Justice did not follow up on pending …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Opinion 97-1
… LAW, §§62, 66, 71: A village housing authority is eligible to participate in a workers' compensation plan of the county … unless excluded by the county's rules and regulations. To the extent costs are apportioned to plan participants on the basis of full valuation of …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 90-13
… advised whether the 10% fee is applied across the board in all such situations or whether a percentage is derived after …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Selected Management and Operations Practices – BuildSmart NY/Executive Order 88
… April 2010 through June 2021. About the Program NYPA is a public authority created in 1931 by Title 1 of Article 5 of the Public Authorities Law. NYPA’s mission through December 8, … of the State Senate. NYPA is a fiscally independent public corporation that does not receive State funds or tax …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88Opinion 2004-6
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … LAW §57.07: A village may not permit an historical society to use an unneeded portion of a village building without … enter into a contract with the historical society pursuant to Arts and Cultural Affairs Law §57.07(2) and, as …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 99-6
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Revenue Anticipation Notes …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Town of Brant – Justice Court (2014M-180)
… Submit monthly reports to the JCF no later than the 10th of the following month. Review and analyze all open case …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Nassau County – Contract Approval Process (2012M-192)
… Purpose of Audit The purpose of our audit was to examine the County's internal controls over the approval of contracts equal to or greater than $50,000 for the period January 1, 2010, to March 31, 2012. Background Nassau County, located on Long …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… paid each month – documentation that supports information in the financial reports. Key Recommendations Follow the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementOpinion 93-12
… including a school district, may authorize any of its members or any officer or employee to attend a conference …
https://www.osc.ny.gov/legal-opinions/opinion-93-12