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Opinion 93-18
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Firefighters' Benefit Law, §3[10]). Thus, section 216(2) does not require a town board to conduct a mandatory … sixty percent of the town board. Further, section 216(2) does not require a town board to vote on a proposal selected …
https://www.osc.ny.gov/legal-opinions/opinion-93-18DiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… round, which also includes the 17 cities in New York with non-calendar fiscal years. The system, which has been in … his office will release scores for municipalities with a calendar-year fiscal year, which includes all … promote transparency in government and provide taxpayers with better access to financial data. … State Comptroller …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … annually appropriating fund balance that was not used to finance operations. As of June 30, 2017, unrestricted fund … officials did not properly manage fund balance and need to improve their budgeting practices. Although the board's …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Fiscal Stress Remains Low Among Villages
… round of scoring also assessed the 17 cities in New York with non-calendar fiscal years. This is the fifth year … his office will release scores for municipalities with a calendar-year fiscal year, which includes all … implemented system enhancements which were developed with direct input from local government and school district …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesOpinion 94-11
… The district may, however, expend funds pursuant to Town Law, §176-d if the anniversary celebration of the … fire department's anniversary. You refer in your letter to a prior opinion of this Office (1981 Opns St Comp No. … of a fire district could expend district funds to conduct an anniversary celebration of the district. We …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … From 2008-09 through 2012-13, the district budgeted to use an average of $495,000 of unexpended surplus funds to fund the ensuing year’s expenditures. The district did not …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… report, which are necessary to ensure that all risks have been properly identified and mitigated. Non-compliance … and the inability to accept credit card payments. ITS does not have an established monitoring and oversight process for user …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsOpinion 88-32
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … phone number, and office hours of the town clerk. You have asked whether it is a proper town expense to publish an … p 117, 1980 Opns St Comp No. 80-762, p 209). Accordingly, any such advertisement must be intended to objectively inform …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Examination of Unemployment Insurance Benefits
… file to identify payments made to claimants that may have been employed while collecting benefits; (ii) monthly … would have been made over the life of the claim had DOL not taken corrective action based on our findings, and … extent of the law when it is economically beneficial to do so. Continue to develop a modernized UI system and provide …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsDiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… The number of full-time local government workers employed outside of New … as a whole, which saw a 2% increase in the number of full-time employees over this 15-year period. Local … pandemic. “We all rely on local government employees for essential services such as education, public safety, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007State Comptroller DiNapoli Releases Municipal Audits
… Housing Authority , Eggertsville Fire District , Mastic Beach Fire District , Town of Moira , Town of Oxford and the … reported and that district money is safeguarded. Mastic Beach Fire District – Cash Disbursements (Suffolk County) The …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli & Lander’s Proposal Calling on Wells Fargo Board to Report on Efforts to Prevent Discrimination and Harassment Wins Majority Support From Shareholders
… company's most valuable assets, however, recent scandals have led to doubts about the company’s workforce management,” … costs to companies and affect shareholder value. Investors have now spoken. It is the time for the board to act." “Shareholders have sent a loud and clear message to Wells Fargo that …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-landers-proposal-calling-wells-fargo-board-report-efforts-prevent-discrimination-andDiNapoli: Former Clerk Padded Her Pay With Town Funds
… our laws, accountable," said Superintendent George P. Beach II. "The victims in this case were the residents who …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsFacility Planning Bureau Project Review (Follow-Up)
… the issuance of this follow-up to provide information on any actions that are planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followDiNapoli: Read the Fine Print on Your New Gift Card
… money could eventually get turned over to the Office of Unclaimed Funds. “After the holiday season wraps up, many New … track of their gift cards,” DiNapoli said. “Last year my office received over $13 million worth of unused cards. As … see if they are owed money and visit www.osc.state.ny.us . Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… 129,975 190,548 1,104,632 1,074,831 5,908,666 Due to other funds 25,369 25,369 Payable to other governments 94,074 . . . 94,074 Deferred revenue … 161,082,708 Other long-term assets are not available to pay for current-period expenditures and therefore are …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2DiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… Renewable energy projects have been taking more than three years to receive siting … State: Review and Prospects … Renewable energy projects have been taking more than three years to receive siting …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysState Comptroller DiNapoli Releases Municipal & School Audits
… board. Claims totaling $109,158 were improperly paid prior to board audit, and claims totaling $533,518 were improperly … the former bookkeepers did not maintain time records to support the hours for which they were paid, and one … unrecorded receipts and voids enabled the former clerk to conceal cash collections that were recorded but not …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Dual Employment
… through February 6, 2013. Background DOCCS is responsible for the confinement and habilitation of approximately 56,000 … its facilities, DOCCS sometimes allows employees to work full-time at one facility and then work additional time at … or may allow them to work various percentages of their full-time or part-time employment among multiple facilities. …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Medicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… for 4,422 recipients who had the same Social Security number and combinations of the same first name, last name, …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollments