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Opinion 96-15
… -- Expenses (judgment arising from his or her actions) ZONING AND PLANNING -- Expenses (judgment arising from zoning … 449 NYS2d 27). With respect to the payment of judgments, section 121 of the Town Law provides that, whenever a final … initial determination in this regard (see Town Law, §§64[1], 119). If the town board determines that the judgment …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 97-9
… the board member is not merely speculative and more than de minimis, the board member should not participate in the … the court concluded that the likelihood that such a de minimis non-statutory interest would or did in fact … the board members is not merely speculative and more than de minimis, they should not participate in the discussion or …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 93-14
… DWS v County of Dutchess , 110 AD2d 837, 487 NYS2d 879; Wright v Town Board of the Town of Carlton , 41 AD2d 290, 342 … ( Sheldon , supra ; Pokoik , supra ; DWS , supra ; Wright , supra ; Koston v Town of Newburgh , 59 Misc 2d 540, …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 91-8
… on bonds) GENERAL MUNICIPAL LAW, §§800(2),(3), 801; LOCAL FINANCE LAW, §61.00(a); TOWN LAW, §177: When a … payment thereof (see General Municipal Law, §800[2]; Local Finance Law, §51.00[3], [5]-[8]; see also NY Const, art VIII, … "chief fiscal officer" for purposes of the Local Finance Law (see Local Finance Law, §2.00[5][f]). As such, …
https://www.osc.ny.gov/legal-opinions/opinion-91-8New York’s Economy and Finances in the COVID-19 Era
… The most recent settlement, $150 million from Deutsche Bank, was received on July 16. The State’s General Fund …
https://www.osc.ny.gov/reports/covid-19-august-5-2020State Comptroller DiNapoli Releases Municipal & School Audits
… million (48% of the upcoming year’s budget) and in the road fund totaling $15.5 million (53% of the upcoming year’s … has partially implemented all four recommendations. Ridge Fire District – Audit Follow-Up (Suffolk County) This review was to assess the Ridge Fire District’s progress in implementing …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases January State Cash Report
… State tax collections totaled nearly $62.7 billion through Jan. 31, a decline of $658.3 million or 1 percent from the … the Financial Plan released with the Executive Budget on Jan. 17. "State tax collections are slightly above Executive … All Funds spending totaled nearly $121.5 billion through Jan. 31, approximately $4.2 billion or 3.6 percent higher …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportComptroller DiNapoli Releases School Audits
… audits of the Greenport Union Free School District , Monticello Central School District , Susquehanna Valley … they exceeded the statutory limit of 4 percent in 2012-13. Monticello Central School District – Budgeting (Sullivan … audits of the Greenport Union Free School District Monticello Central School District Susquehanna Valley Central …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0DiNapoli Releases November State Cash Report
… or 2.4 percent, from the same period last year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. Year-to-date tax collections of nearly $45.2 billion were $23.3 … the latest projections included in the mid-year update to the Financial Plan. The state also received $273 million …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … in unsupported disbursements that may not have been for appropriate company purposes, including approximately … treasurer and nearly $3,000 paid to the fire chief. ### For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-auditsIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… to receive rental or contractual payments from the State in an amount equal to the debt service on the debt issued by … 60453 DS Offset – Reserve Fund Releases Reduction in required reserve fund balances (set aside at time of debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1DiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… Mortgage foreclosure filings across New York dropped 46 percent … said DiNapoli. “While this is an improvement, the foreclosure crisis is far from over. To extend the progress … the programs and reforms that have helped homeowners avoid foreclosure and communities reduce blight caused by zombie …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013Comptroller DiNapoli Releases School Audits
… (Saratoga County) District officials properly accounted for employee leave accruals and made accurate separation … exceptions with the calculation of wages and salaries for employees. Mount Pleasant Blythedale Union Free School … operating budget and normalize future tax levy increases. For access to state and local government spending and 50,000 …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1Creditable Service – Special 20- and 25-Year Plans
… your pension benefit) in this plan includes: SUNY Police Officer SUNY Peace Officer ENCON Officer State Park Police Officer Forest Ranger Police officer or member of a …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceDiNapoli: State Pension Fund Value $192 Billion
… that ended on March 31, 2017. The Fund has an estimated value of $192 billion. “Strong returns over the fiscal year, … said. “New York state’s pension fund is at a record value based on prudent long term asset allocation. We …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionDiNapoli Releases April State Cash Report
… percent of total year-end tax receipts. April collections, especially in PIT, can be especially volatile due to changes in tax policies at both …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-releases-april-state-cash-reportArea #5 – Malware Protection – Information Technology Governance
… drives and digital cameras, and turn off the AutoPlay 13 feature for such devices. 13 A feature built into Windows operating systems to automatically … files stored on devices when connected to computers. This feature poses a security risk because malicious programs …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionDiNapoli Releases December State Cash Report
… period last year to $53.2 billion and were $29.9 million lower than mid-year Financial Plan projections, according to … with a balance of $9.1 billion, which was $98.3 million lower than the projections from the mid-year update and approximately $3.7 billion lower than a year earlier. For a detailed breakdown, go to …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-december-state-cash-reportDiNapoli Honors Community Leaders During Lunar New Year Celebration
… engagement division at New York City Council Speaker Corey Johnson’s office, facilitates communication between the …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationCost-Saving Ideas: School District Auditing – Internal Auditor
… analyzing risk assessment findings and recommends changes for strengthening internal controls and reducing identified … your district or by emailing us . Who qualifies Candidates for the position must have expertise in district financial … Who does not qualify Employees with responsibilities for other business operations in the district Close or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditor