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Asset Forfeiture Escrow Fund
… the CPLR to be deposited into an asset forfeiture escrow fund established, as deemed necessary, by the governing board … on October 9, 2019. Accounting Code To Be Used The General Fund (A Fund) general ledger code 894 – Asset Forfeiture Escrow Fund … Asset Forfeiture Escrow Fund …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundState Comptroller DiNapoli Releases Audits
… and doesn’t have controls in place to educate or improve driving skills for employees with frequent driver license interruptions or serious violations (e.g., speeding, disobeying traffic devices, driving while intoxicated). OPWDD could also improve controls …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements were supported, for proper District purposes, competitively procured and audited prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fly-creek-fire-district-2022-115.pdfPompey Hill Fire District – Financial Management (2021M-136)
Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners (Board) properly established and managed capital reserve funds, ensured records were audited and annual reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pompey-hill-district-2021-136.pdfOpinion 2006-6
… the supervisor generally may determine to take time off for personal reasons in his or her discretion. You ask … however, that an elected officer receives the salary fixed for the office as an incident of the office, and the absence … entitled to receive additional retirement service credit for accumulated unused sick leave pursuant to section 41-j of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 2000-1
… bear on the issues discussed in the opinion. CLAIMS -- Payment (of police officers' legal fees as moral obligation) … is in reply to your request for our opinion concerning the payment by a village of certain legal fees incurred by … that section 5-524(7) of the Village Law provides for the payment by a village of the "actual and necessary expenses" …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 93-15
… its books for audit to, the town board with respect to private source moneys held by the library. You state that the … has appointed a treasurer of the library who holds only private source moneys of the library. Town Law, §123 provides … the library fund, the library board would have custody of private source moneys of the library (1988 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-93-15DiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… Officials of the Wyandanch Public Library in Suffolk County failed to notice $4,600 in missing … Officials of the Wyandanch Public Library in Suffolk County failed to notice $4600 in missing cash …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsOpinion 91-52
… may not adopt a post-1953 local law which provides for an award of a contract after competitive bidding to a … which employ a prescribed percentage of local residents for the purpose of benefiting the local economy. Such … which debars bidders from future contracts as a sanction for not complying with procurement requirements. Prior …
https://www.osc.ny.gov/legal-opinions/opinion-91-52Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance and reserves to maintain. Update the financial records to conform to the Office of the State Comptroller’s (OSC’s) …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Opinion 2001-12
… action or proceeding arising out of any alleged act or omission which occurred or allegedly occurred while the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Fire Island Union Free School District - Claims Auditing (2023-114)
Determine whether the Fire Island Union Free School District (District) claims auditor properly audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fire-island-union-free-school-district-2023-114.pdfNY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… of perspectives and experiences is an essential asset for institutional investors. I look forward to his … and Sly has already added to our work opening the doors for up-and-coming financial managers,” said Chief investment … Albany, N.Y. Prior to becoming a senior investment officer for the Fund’s Emerging Manager Program in 2020, McClearn …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorSt. Paul Boulevard Fire District - Board Oversight (2018M-116)
St Paul Boulevard Fire District Board Oversight 2018M116
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… 20, 2016 covering the period January 1, 2013 through August 4, 2017, determined whether the Department’s …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… Purpose To determine whether the State Education Department’s … was established through Chapter 436 of the Laws of 1997 to provide all four-year-olds in the State with the … UPK provides four-year-old children access, at no charge, to comprehensive early childhood education experiences that …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsOpinion 98-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and estimated revenues in accordance with the classification of accounts prescribed by the State …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Freedom of Information Law (FOIL)
… Overview The Freedom of Information Law (“FOIL”), set forth in Article 6 of the Public Officers Law (§§84-90), is designed to ensure public access to … pertaining to you, see OSC’s Personal Privacy Protection Law page for an alternative means to request such records. …
https://www.osc.ny.gov/help/foilOpinion 89-6
… A fine imposed following a conviction in Supreme Court, for a violation of section 190.60 of the Penal Law belongs to the locality and not the State. You ask whether a fine paid into … a conviction under section 190.60 of the Penal Law for Scheme to Defraud in the Second Degree would properly be …
https://www.osc.ny.gov/legal-opinions/opinion-89-6City of Troy – Budget Review (B22-5-7)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2023 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue … New York Office of the State Comptroller City of Troy Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7