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Opinion 95-12
… and investment of public funds of "local governments". For this purpose, a local government is defined to include … and 11 are applicable to deposits and investments of funds for an agency's own use and account). Section 10(2)(a) of the … to designate one or more "banks or trust companies" for the deposit of public funds, the disposition of which is …
https://www.osc.ny.gov/legal-opinions/opinion-95-12State Contract and Payment Actions in March
… In March, the Office of the State Comptroller approved 1,458 … a campground and equestrian center at Frontier Town in Essex County. $7.1 million with Bette & Cring LLC for …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-marchCity of Troy – Budget Review (B22-5-7)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2023 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7Capital Planning
… and public transportation in Erie and Niagara counties in New York State. NFTA businesses include a bus, light rail, … changes. Other Related Audits/Reports of Interest New York State Canal Corporation: Infrastructure Inspection …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… fee is imposed on gasoline and similar motor fuels. For the 2 State Fiscal Years ended March 31, 2021 and 2020, … million and $1.2 billion, respectively; MFT collections for the same 2 years totaled $425 million and $512 million, … to provide collateral security in an amount provided for in statute or determined by the Department. Distributors …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… must have a defined "period of probable usefulness" (see New York State Local Finance Law Section 11.00). This type of … within a town governed by the Suburban Town Law (see New York State Town Law Article 3-a). The fund may be used … for reserve funds: Establish a Capital Reserve Fund (New York State General Municipal Law Section 6-c) Establish a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsOpinion 94-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Deposits and Investments (by school district of extraclassroom and endowment moneys) SCHOOL DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Opinion 2007-2
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … and implementation. Among the legislation passed at that time was chapter 180, known as the “Election Consolidation … in the case of a village election held other than at the time of the fall primary or general election, apportioned to …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Tuition Assistance Program – CUNY York College
… whether York College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when … (York) is a senior college within the City University of New York (CUNY). It was founded in 1966 and is located on a …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeOpinion 96-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; Christian v City of Ontario , 92 Misc 2d 51, 399 NYS2d 379; …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 97 - 12
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts … engineer who appears before the board) GENERAL MUNICIPAL LAW, §§801, 805-a: An arrangement whereby the recording …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Comptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… counts of Wire Fraud relating to communications directing payment of specific false New York State Travel Vouchers to …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… procured natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The … Board and District officials did not procure natural gas in accordance with New York State General Municipal Law (GML), at the most favorable terms or in the best interest of District taxpayers. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Wyoming County Court and Trust Funds (2020-C&T-2)
… on an annual basis to the State Comptroller accounting for all money, securities and other properties deposited to the … the Treasurer for a period of three years, together with all accumulated interest, less the Treasurer’s statutory … property. The Treasurer should, after public notice, pay all such abandoned property to the State Comptroller by the …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2DiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… A new report by New York State Comptroller Thomas P. DiNapoli shows the …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityOpinion 95-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency … surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of emergency … to County Law, article 6 may be used to pay debt service on serial bonds to the extent that the proceeds of those …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Comptroller DiNapoli: 26 School Districts in Fiscal Stress
… Twenty-six school districts have been designated as fiscally stressed under New York … stress last year, many of the entities in this year’s list have changed. Only 12 were designated as stressed in both … 21 as “susceptible to fiscal stress.” The scores are based on the evaluation of 672 school districts with fiscal years …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressState Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address
… Hochul took over as governor at a time of great challenge in New York state and immediately demonstrated her … competence and more collaborative style. Her State of the State message today continued her thoughtful, … stronger-than-expected economic recovery taking place here in New York. Local sales tax receipts continue to improve, …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-addressOpinion 92-6
… -- Powers and Duties (checking accuracy of invoices prior to approval by town officer) GENERAL MUNICIPAL LAW, … General Municipal Law if the highway superintendent were to award contracts for the repair of town highway equipment … and her status as a subordinate of the superintendent, we do not believe that the clerk's functions can be properly …
https://www.osc.ny.gov/legal-opinions/opinion-92-6State Authority Contracts on Open Book NY
… review and approve certain State authority contracts that are valued at greater than $1 million and which are awarded noncompetitively or paid in whole or part with … by the State. Approved eligible State authority contracts are displayed on Open Book New York. By comparison, the …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-ny