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Opinion 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 (transfer by … 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 95-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 93-22
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Disposition of (when erroneously reported to justice court fund) STATE COMPTROLLER -- Justice Court Fund (procedure to refund bail moneys erroneously …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 2002-10
… historical property) GENERAL MUNICIPAL LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public … communities, or the nation" (General Municipal Law §119-bb[2]). It is our opinion that, pursuant to this grant of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … grant, bequest, devise, lease or otherwise, the fee or any lesser interest, development right, easement, covenant or … property" is defined for purposes of article 5-K to mean "any building, structure, district, area, site or object, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10DiNapoli: Food Giant ConAgra Agrees to State Pension Fund's Proposal to Buy Sustainable Palm Oil
… the largest food manufacturers in the U.S., has committed to using only sustainably-sourced palm oil that is grown and harvested in ways that do not contribute to rainforest destruction. As a result of the company’s new … Green Century Capital Management. “ConAgra’s commitment to sustainable palm oil helps enhance the company’s long-term …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-food-giant-conagra-agrees-state-pension-funds-proposal-buy-sustainable-palm-oilTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in an … and OSC’s authority as set forth in Article 3 of GM. Our methodology and standards are included in Appendix C. … to our office within 90 days, pursuant to Section 35 of GM. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47State Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… created Dedicated Infrastructure and Investment Fund, only $857 million was actually moved, which significantly …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesComptroller DiNapoli Releases State Audits
… within six months. At the time of this follow up, DOL only had 305 cases that were open for more than one year. …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… monitoring department finances. As a result, the operating budget was underestimated by $29,667 in 2021 and by $33,298 … purchases totaling approximately $2,000 and approved her own credit card purchases. The former director was arrested … $1,400. Additionally, personnel directors approved their own overtime pay totaling more than $5,000. …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… 2014 death rates for states for which data are available, only one state in each category (Massachusetts for …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesState Comptroller DiNapoli Releases Municipal & School Audits
… and sensitive (PPSI) information. As a result, there is an increased risk of unauthorized access to the network …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… Brooklyn and 40 percent in Queens, outpacing the gain in Manhattan (26 percent). There were 696 hotels in New York … City in 2015. Of these, two-thirds (460) were located in Manhattan. The number of hotels in Brooklyn has tripled and … , visit: http://www.osc.state.ny.us/osdc/hotel_industry_nyc_rpt2_2017.pdf For access to state and local government …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industryDiNapoli: State Needs to Supercharge Efforts to Meet Renewable Electricity Goals
… the last 20 years, New York added 12.9 gigawatts of total electric generation, including both fossil fuel and renewable … online more quickly. Continuing to improve the renewable electric project permitting and interconnection processes to … the costs of transmission projects approved by the Public Service Commission are borne almost exclusively by New York’s …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-needs-supercharge-efforts-meet-renewable-electricity-goalsState Comptroller DiNapoli Releases School Audits
… audits have been issued. Albany Leadership Charter School for Girls – Cash Collections (Albany County) The board and … did not ensure collections were properly accounted for and deposited on time. Also, the school’s cash receipts … and staff did not ensure all collections were accounted for or deposited in a timely manner. Auditors determined …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsNew York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… The state’s prison population declined by half from March 2008 to March … 2008 to 7,586 in March 2021. As a percentage of the state’s shrinking prison population, however, the older population has doubled. Nearly 1-in-4 (24.3%) of the state’s 31,262 incarcerated individuals were 50 and above in March …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingDiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… areas were beginning to see growth. “This report shows how deeply the COVID-19 pandemic cut into municipal … shortfalls. New York’s localities need federal aid to help get through this crisis.” Before the COVID-19 pandemic swept … Monthly Local Sales Tax Collections by Region Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020State Comptroller DiNapoli Releases School District Audits
… reviewed were adequately supported and for valid purposes, only one was properly approved. The purchasing agent did not …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Deerpark , Town of East Hampton , Village of East … , Halfmoon Hillcrest Volunteer Fire Company , Jamison Road Volunteer Fire Company , City of Lockport , Rockland County , City of Troy and the Village of Victor . “In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… districts to pay for the actual and necessary expenses of travel, meals, lodging, registration fees and tuition fees … conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of firefighters or officers, if believed to be of benefit to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expenses