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Carthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… independent of the cash disbursement process reviews the bank reconciliations. No Facility official reviews the … work. Key Recommendations Provide the Board with monthly bank reconciliations, including bank statements and canceled check images. Establish …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsComptroller DiNapoli Releases Municipal Audits
… financial activity and provided detailed monthly and quarterly reports to the board. However, the treasurer has not filed an annual financial report with the Office of State Comptroller since August … The board does not require the city to make its quarterly estimated payments for operating costs. ### For …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: System Glitch Left Too Many NYC Heat & Hot Water Complaints Ignored
… hot water is a hazard that is supposed to be addressed in 24 hours, but the city’s Department of Housing Preservation … from Oct. 1 to May 31 – the “Heat Season” – and hot water 24 hours a day. Tenant complaints about lack of adequate heat … made in FY 2018 and 533 complaints made in FY 2019. For 24 of the 25 buildings, the complaints were incorrectly …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-system-glitch-left-too-many-nyc-heat-hot-water-complaints-ignoredOpinion 93-17
… pre-pay certain employer retirement contributions) LOCAL FINANCE LAW, §§11.00(a)(85), 37.00(a)(3); RETIREMENT AND … a mandatory referendum when the bonds would be issued to finance the pre-payment of those contributions to the State … installments. A participating employer may issue bonds to finance the pre-payment of such contributions after the …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 2008-6
… value of accumulated, unused vacation leave payable upon retirement) GENERAL MUNICIPAL LAW § 207-m: If the calculation of the cash payment upon retirement of the accumulated, unused vacation leave for the … hourly rate divisor used to calculate the cash value upon retirement of accumulated, unused vacation leave for the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 98-23
… of twenty-five m.p.h. zones) VILLAGE AND TRAFFIC LAW, §§1600, 1643; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(6): A village may not, pursuant to Vehicle and Traffic Law, §1643 or by local law, impose a village-wide maximum … Pursuant to Vehicle and Traffic Law 1643 a village may establish a villagewide maximum speed …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Opinion 96-9
… benefits (see, e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; Christian v City of Ontario , 92 Misc 2d 51, …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 92-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … GENERAL MUNICIPAL LAW, §103: A county may not adopt a post-1953 local law to provide a price preference to local … government. Based on this pre-emption, we concluded that a post-1953 local law which provides for an award to a bidder …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 92-11
… that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- Insurance Reserve … Whether a union free school district which maintains an insurance reserve pursuant to General Municipal Law 6n may …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 90-64
… REFERENDUM -- Permissive (need for when issuing bonds to finance improvement to park district); (need for when … to improve park district) TOWN LAW, §202-b; LOCAL FINANCE LAW, §35.00: The determination to increase or improve … A bond resolution authorizing the issuance of bonds to finance an improvement to a town park district is not subject …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 94-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal consideration to … Whether it is necessary for the members of a village volunteer fire department to form a notforprofit …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 88-20
… which, among other things, change a county seat. For purposes of article III, §1, a local act has been …
https://www.osc.ny.gov/legal-opinions/opinion-88-20DiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… Authority’s New York City Transit (Transit) needs to do a better job of maintaining its security and safety … Closed-Circuit Televisions (CCTVs) in the subway system, to avoid future unexpected failures, an audit from State … P. DiNapoli found. “The MTA’s security equipment is vital to riders’ personal safety and critical to Transit and first …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderOpinion 93-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … LAW, §64: The expenses of the members of the board of commissioners of a recreation district in commuting from their residences to the place … Whether commissioners of the Rushford Lake Recreation District may be …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 91-54
… and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a … TAXES -- Occupancy Tax (authority of village to impose on renters of real property) -- Income Tax (authority of village … property located within the village or an occupancy tax on renters of real property within the village. You ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Opinion 94-8
… absence or inability to act of the treasurer, or during a vacancy in the office of treasurer, the deputy is vested with … a deputy acts in the case of absence, inability to act or vacancy in the office of the principal officer, the deputy is …
https://www.osc.ny.gov/legal-opinions/opinion-94-8South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… of Binghamton in Broome County. There are no schools in operation within the District. The District has 33 resident …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mState Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… issued the following statement regarding antisemitism and New York's response: "The antisemitic threats and incidents we’ve seen on college campuses, on city streets, and online have no place in our society. Antisemitism, … issued the following statement regarding antisemitism and New Yorks response …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-responseOpinion 96-4
… LOCAL LAWS -- Municipal Funds (disposition of proceeds of sale of property); (establishment of general reserve fund); … procedures) -- Real Property (payment of proceeds of sale of village property to third party for benefit of … to supersede in village); (disposition of proceeds of sale of property) PUBLIC CONTRACTS -- Terms and Conditions …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 91-1
… in part within the county. The county is required to adopt rules prescribing the conditions under which and the manner …
https://www.osc.ny.gov/legal-opinions/opinion-91-1