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Opinion 91-56
… You ask the question in connection with the Western Finger Lakes Solid Waste Management Authority. The Western Finger Lakes Solid Waste Management Authority (the Authority) …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-34DiNapoli: NYC Immigrant Workforce Below 2015 Peak
… the contributions of immigrant workers,” DiNapoli said. “Many industries rely on foreign-born workers to keep … high of nearly 2,800 in FFY 2019. During that time, fewer people obtained temporary or permanent visas to legally live … work authorization. The state Department of Labor improve how it evaluates and reports which employers hire asylum …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… owns shares in each company with respective values of $5.9 and $3 million, withdrew shareholder proposals it had … OGE Energy (29%), Westar Energy (28%) and DTE Energy (27.5%). In response to another shareholder proposal filed by … was supported by 26.2% of shareholders. Resolution asking Chevron to bring on the board a director with environmental …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… New York City’s 65 and older population grew by nearly half a million seniors in the last two decades, an increase of … led by Asian, Hispanic and Black seniors calling the city home, along with more seniors born outside the U.S. With a … realize the senior population has grown substantially, and is far more diverse now, which means a special focus on …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsCost-Saving Ideas: Managing Workers' Compensation Costs
… a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: Purchase a policy from a private sector insurance carrier Purchase a policy from the New York State Insurance … rating. You should request and review a copy of your annual payroll audit (used to determine the job …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … were unreliable. The court's bail amounts were understated for the current justices by approximately $60,000. Town of … banking duties and did not dedicate a separate computer for online transactions to limit access to online bank …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsParking Structures (2017-MS-3)
… report - pdf] We also released six letter reports to the following entities: Albany Parking Authority [pdf] and the Cities of Buffalo [pdf] , … the results from inspections to create a clear plan for repairs should be implemented. Officials should have …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3DiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… advances from the fire company's credit and debit cards to gamble at casinos in the Finger Lakes, Central New York … the trust of her community," DiNapoli said. "Thanks to my investigators and auditors working with the Sheriff's … District Attorney Ritts for their continued partnership to root out public corruption." "We will take any allegations …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftUnderstanding the Audit Process
… The Audit Process at a Glance Opening Conference: Audit team and auditee officials discuss the audit. Preliminary Audit Survey: Audit team gains an initial understanding of organizational and … refine the audit objective(s). Fieldwork Phase: Audit team examines the organizational and program information in …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processDiNapoli Announces Results of General Obligation Bond Sale
… Bonds, $36,685,000 of Series 2018B Taxable Bonds and $11,235,000 of Series 2018C Tax-Exempt Refunding Bonds. … authorized by the following bond acts: Environmental Quality (1972), Environmental Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005) …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-saleComptroller DiNapoli Releases Municipal Audits
… , Town of Southold and the Union Center Fire Company . “In today’s fiscal climate, budget transparency and … is handled at the departmental level and has resulted in inconsistencies in the approval of overtime, modifying time records and the …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… new fiscal year, $1.2 billion less than the same period last year and $315.7 million below projections, according to … and personal income tax collections are falling short of what was expected," DiNapoli said. "Taxpayer anticipation of … General Fund and All Governmental Funds. The General Fund is the major operating fund of the state. All Governmental …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionAccess Controls Over Selected Critical Systems
… Objective To determine whether access controls over selected Office of Children and Family … are sufficient to prevent unauthorized or inappropriate access to those systems. The audit covers the period August … To ensure that only authorized users are allowed to access this information, agencies, such as OCFS, must follow …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsOpinion 97-5
… (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of … or alley "which the public have a right to use" (see also NY Const, article VIII, §1). A private road, therefore, does … the costs assessed against adjoining properties. February 18, 1997 Kevin M. McArdle, Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Town of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… 31, 2012. Background The Town of Sullivan is located in Madison County and has a population of approximately … The Town Clerk is also the appointed Receiver of Taxes. In 2012, the total tax warrant was approximately $9.9 … million. Key Findings The Town has excessive fund balances in the general – outside village, highway – town-wide and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267State Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… and rising costs. “The agreement will raise total spending for the city to $101 billion in fiscal year (FY) 2023, … 2023. “Spending increases since April 2022 include funding for new programs, some of which are funded only in FY 2023. … programs, the city enhanced its labor reserve since April for the potential cost of wage increases in the next round of …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementState Comptroller DiNapoli Releases Municipal & School Audits
… policy as required by state law until the end of the audit period. The district earned interest totaling approximately … daily balance of approximately $567,000 during the audit period. However, the district could have earned approximately … to invest or solicit interest rate quotes. Over a 16-month period, officials missed an opportunity for the district to …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1Examination of Unemployment Insurance Benefits
… made by the Department of Labor (DOL) were appropriate and in accordance with applicable Federal and State laws and … outstanding benefit overpayments. The results contained in our report cover select high risk payment requests and … and prior years’ findings confirmed by DOL during in 2013. Key Findings We identified 7,370 erroneous payment …
https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefitsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … would have realized revenues totaling $9,011, from 50% reimbursement of eligible costs. Mineola Union Free … weaknesses were communicated confidentially to officials. St. Regis Falls Central School District – Medicaid …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-audits