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Opinion 91-60
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Powers and Duties … V, §1; GENERAL MUNICIPAL LAW, §§33, 34, 800[3], 801, 802: In connection with the State Comptroller's authority to … listing certain outside employment and business interests in order for the Comptroller to determine the possible …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 2000-15
… §§209-i, 462: A volunteer firefighter from an out-of-state fire company may not volunteer to assist a fire district fire department within New York State on an on-going basis pursuant to General … resides in another state and is a member of an outofstate fire department may volunteer at a New York department …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15XI.17 Protest Procedures – XI. Procurement and Contract Management
… OVERVIEW The purpose of this section is to summarize the Office of the State Comptroller's (OSC) Contract Award Protest … The purpose of this section is to summarize the Office of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli Examines Faltering LinkNYC Program
… In an audit released today , New York State Comptroller Thomas P. DiNapoli detailed how New York … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading … State Comptroller DiNapoli detailed how New York Citys DoITT …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programDiNapoli: MTA Financial Outlook in Precarious Balance
… fiscal disaster brought on by the COVID-pandemic, but it is not out of the woods yet, according to a report released … limited time for the authority to solve them. “The MTA is the engine that drives New York City’s economy and it is running on borrowed time,” DiNapoli said. “It has so far …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceDiNapoli Launches Audits on School Safety
… Thomas P. DiNapoli today announced he has begun audits of the State Education Department (SED) and the New York City Department of Education (DoE) to determine … schools have adequate and up-to-date safety plans in the event of a school shooting or major emergency. "The …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyOpinion 93-12
… those of the spouses of such individuals (see 1979 Opns St Comp No. 79-358, unreported; 32 Opns St Comp, 1976, p 156; cf . 1976 Opns St Comp No. 76-811, … district. March 12, 1993 David S. Shaw, Esq., Attorney Poughkeepsie City School District …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… “Graycelia Cizik thought she could stay under the radar and game the state retirement system,” New York State …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overBest Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their chances of quickly recovering from an IT … IT systems and electronic data. It may be necessary to include outside parties such as the organization’s IT … and services. In the event of an incident, personnel need to quickly recognize situations that are of greater severity …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesOversight of the STEM Incentive Program
… (HESC) is effectively monitoring the Science, Technology, Engineering, and Mathematics (STEM) Incentive Program (Program) to ensure recipients are in compliance with the … is effectively monitoring the Science Technology Engineering and Mathematics STEM Incentive Program …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programCounty of Oneida – County Clerk (2025M-110)
… Did the Oneida County County Clerk Clerk properly collect and deposit funds …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… have also set aside nearly $13 million in a trust to pay for “other post-employment benefits” despite lacking the … funds and had approximately $2.4 million in reserves for no specific purpose. A 2009 audit of Orleans/Niagara … the districts and the public by including appropriations for the amounts the board intends to transfer in the proposed …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsState Comptroller DiNapoli Releases School Audits
… inhibited effective financial management and justification for the levels of accumulated fund balance and reserves. Lyme … to close projected budget gaps totaling $1.6 million for the 2020-21 through 2022-23 fiscal years though the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… liabilities by $4,129. The justices cannot account for the source of this money. Town of Clifton Park – … Officials also did not implement comprehensive procedures for managing, and monitoring user access to, the town’s … practices and be more transparent with how it budgets for the general and highway funds. The board gave taxpayers …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… did not adequately manage network user accounts as 84 former employees/vendors had active user accounts. …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… of 2020 . The matter is still pending in court. South Butler Fire District – Board Oversight of Financial … levies were higher than needed to fund operations. South Butler Fire Department – Oversight of Financial Activities …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2000-1
Concerning the payment by a village of certain legal fees incurred by village police officers
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 88-62
… -- Capital Reserve Fund (creation of by town to finance closure of landfill); (payment of landfill fees into fund) LANDFILL -- Closure (creation of capital reserve fund to finance) REFUSE … Facility (creation of capital reserve fund to finance closure of landfill) GENERAL MUNICIPAL LAW, §6-c: A town may …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2004-4
… from the consideration paid to the partner (1981 Opns St Comp No. 81-40, p 41; 1980 Opns St Comp No. 80-164, unreported; 23 Opns St Comp, 1967, p … NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521). Based on these cases, we further suggest that, in light …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4II.3.A Planning – II. New York State Financial Accounting
… AGENCY BUDGET PREPARATION Preparation of budget requests varies among agencies reflecting their … with staff preparing individual program requests. The head of the agency or its chief fiscal officer may hold internal … management. The call letter signals the official start of the budget process. It outlines, in general terms, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planning