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Cost-Saving Ideas: Legal Requirements
… Municipal Law (GML) Section 10 requires the designation of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. … immediate expenditure. Section 39 requires the adoption, by resolution, of an investment policy. Articles 3-A and 5-G …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsOpinion 2005-3
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … union free school district is not authorized to construct, or enter into a lease for the construction of, a parking … would lease the building back, with an option to purchase or with title vesting in the district after a period of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 88-51
… This opinion represents the views of the Office of the State Comptroller at the time … of capital improvements if the repairs are of a type that do not recur annually or at shorter intervals. Expenditures … efficient operating condition. It does not add to the value of the property, nor does it appreciably prolong its …
https://www.osc.ny.gov/legal-opinions/opinion-88-51DiNapoli: Local Sales Tax Revenue Growing Slowly
… or 2.4 percent, for the first half of 2014 compared to the same period in 2013, according to a report issued today by State Comptroller Thomas P. … during this period. “While sales tax revenues continue to increase across the state, the growth is the weakest since …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyGrand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… in District contracts. Determine whether claims were for appropriate District purposes and audited and approved … interests in District contracts and whether claims were for appropriate District purposes and audited and approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Town of Berkshire – Board Oversight (2023M-122)
… (Town) officials ensured non-payroll disbursements were for appropriate Town purposes. Determine whether the Town … officials did not ensure non-payroll disbursements were for appropriate Town purposes. The Board did not: Segregate … or establish procedures to detect and prevent duplicate payments. We identified $12,465 in duplicate payments. …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122State Police Bulletin No. SP-248
… Changes will be effective in paychecks dated July 2, 2025. OSC Actions: At the request of the PBA NYS Troopers, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-248-police-benevolent-association-pba-new-york-state-troopers-inc-duesOpinion 99-7
… other than an illegal purpose or a purpose contrary to public policy, which the members of the fire department or … other than an illegal purpose or a purpose contrary to public policy, which the members of the fire department or … other than an illegal purpose or a purpose contrary to public policy, which the members of the fire department or …
https://www.osc.ny.gov/legal-opinions/opinion-99-7DiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… York State slowed to 1.6 percent in the first six months of 2015 from 3 percent growth in 2014 and was considerably … economic regions of the state, with the sharpest decline being in the North Country, which saw a 2.5 percent drop. … counties also had declines of more than 5 percent. In some cases, these declines were due to technical adjustments, …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015United HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug rebate revenue to the Department of Civil Service (Department) as required …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… about the payment or grant (e.g. hospital program, local road and bridge program, etc.) Project Activity is a Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyOversight of Homeless Shelters
… audit covered the period from July 1, 2016 through July 2, 2019. About the Program According to the U.S. Department of … population. We visited 159 homeless shelters in spring 2019 and determined that 96 (60 percent) were in generally …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Orange – Former Highway Superintendent’s Records (Schuyler … the superintendent pled guilty to attempted obstruction of governmental administration and was sentenced to a … the board did not adhere to its investment policy by limiting the investment decisions to the library’s …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… operations. Because of the district’s ongoing reliance on fund balance to finance expenditures, the total fund … contracts. Errors occurred in the leave records maintained for 24 of the 33 (73 percent) employees tested. The district overpaid seven employees $29,686 for unused leave accruals. Owego-Apalachin Central School …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsMedicaid – Federal Funding and New York
… state with a 90 percent FMAP for these individuals. In SFY 2025, federal Medicaid spending totaled $69.2 billion out of … amounts are estimates; all other years are actual. Source: NYS Division of the Budget New York Medicaid Enrollment, … for the duration of the public health emergency. Source: NYS Department of Health Medicaid Enrollment by County … …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidLocal Sales Tax Data, Reports and Resources
… Annual and Quarterly Reports Understanding Local Sales Tax Local Sales Tax Sharing Interactive Map Monthly and … governments and other local taxing entities in New York State totaled $5.8 billion in the first calendar quarter of … Factors that may have influenced this include the lowest unemployment rate in over a decade, steady wage growth in the …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesOpinion 97-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … annual financial disclosure form for completion and filing by library officers and employees. A county, however, may not … term "political subdivision" includes a county having a population of 50,000 or more (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Travel Card Transactions
… travel card transactions at the Department of Economic Development (DED). Background The New York State Travel …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsRockland County – Budget Review (B6-13-6)
… experience a revenue shortfall of $2.4 million in 2013. It is unlikely that the $550,000 contingency appropriation …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6Opinion 97-5
… defined in Village Law, §6-600 to include a highway, road, avenue, lane or alley "which the public have a right to use" …
https://www.osc.ny.gov/legal-opinions/opinion-97-5