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Freeport Union Free School District – Financial Management (2024M-49)
… overestimated appropriations, it appeared the District needed to use appropriated fund balance and reserves to close … practice of appropriating fund balance that is not needed circumvents the statutory limit on surplus fund … results in real property tax levies that are higher than needed to finance expenditures. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Submitting Final Service and Payment Information – When Employees Retire
… employees receive an accurate and timely pension benefit, you must submit final payment and service information to … additional service credit for unused, unpaid sick leave. What You Need to Do Immediately after submitting your monthly report with any …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-service-and-payment-informationNY-Sun Incentive Program (Follow-Up)
… Program (Report 2015-S-91 ). Background The New York State Energy Research and Development Authority (Authority) is … Program (NY-Sun), which is part of New York's Clean Energy Standard (CES). The CES is designed to fight climate … pollution, and ensure a diverse and reliable low carbon energy supply. To help achieve these goals, the CES requires …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… State Comptroller Thomas P. DiNapoli announced today that he has appointed Nelson Sheingold as Counsel to the Comptroller, to take effect in early March. He will direct all legal affairs for the Office of the State … was deputy comptroller and counsel for Investigations. He spearheaded DiNapoli’s initiative to safeguard public …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerCounty of Rockland – Budget Review (B6-14-24)
… may have a $2.9 million revenue shortage if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the law, County officials will have to find another … by law. Key Recommendation The Legislature must either renew the County mortgage recording tax, find another source …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… whereby the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of … BinghamtonJohnson City Joint Sewage Treatment Plant Sewage Operation Costs 2015M213 …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mManagement of Cash and Investments
… area. The MTA is governed by a Board of Directors, whose 23 members are appointed by the Governor and confirmed by the … needs. We identified $92.1 million maintained in funds and bank accounts that could have been factored into the … MTA operational and/or capital needs. Monitor daily bank account balances to ensure that proper amounts are being …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsOpinion 95-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Limit (withholding State aid as penalty for levy in excess of) MUNICIPAL FUNDS -- State Aid (applicability of provisions … Whether the provisions of section 54a of the State Finance Law authorize the State …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 90-4
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … preventing damage to property within the village resulting from floods or erosion, construct drains, culverts, dams and … of the State Constitution which prohibits municipalities from giving or loaning money or property to or in aid of any …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 90-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning how the town and village may proceed to establish a joint fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-27DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… to address the increase in hate crimes, and identified key policy areas, including education, mental health …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsOpinion 92-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts incorporating volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 97 - 12
… the General Municipal Law or a code of ethics, violate the spirit and intent of the statute, are inconsistent with …
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli Announces New $7 Million Investment in Northern Ireland
… and is a real endorsement of the strong entrepreneurial spirit which exists in Northern Ireland’s business community. …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandDiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… Fiscal Year (SFY) 2021-22 Enacted Budget Financial Plan shows a remarkable improvement in the state’s financial … collections are up significantly, and our May Cash Report shows the state is $4 billion ahead of projections. It is … State Fiscal Year SFY 202122 Enacted Budget Financial Plan shows a remarkable improvement in the states financial …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… Income and Earnings Returned to Pre-Pandemic Levels in New York? Recently released data from the U.S. Bureau of Economic Analysis show personal income in New York State has surpassed pre-pandemic levels by 12.8 … receipts to individuals, totaled nearly $1.6 trillion in the first quarter of 2021, an increase of 51.9 percent …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% … an estimated 8% of revenues from city funds in FY 2025. Economic Activity Fuels Weakness for Some Revenue … amid social distancing and stay-at-home policies. In FY 2025, the city estimates that fines and forfeitures grew 27% …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicDiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… cut the size of the capital program or borrow additional funds to finance its capital needs. Every additional $1 …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… DiNapoli identified issues that could hinder SED's efforts in this area. "Students who frequently miss school are often … But given how vital it is for our children to be in school and learning, I urge the department to do even more … as missing at least 10 percent of enrolled school days in a year for any reason – excused or unexcused. SED figures …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismOpinion 2001-14
… by the village to the town would fall within the literal definition of a "contract" under section 800(2). In addition, based on a literal reading of the definition of "interest", it would appear that, as an … purpose of the statute (see, e.g., Department of Audit and Control, Report to the Governor on Assembly Intro. 5734 of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14