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Opinion 95-21
… referendum requirements. July 27, 1995 Jeffrey H. Morris, Esq., Town Attorney Town of Victor … Whether a town board may …
https://www.osc.ny.gov/legal-opinions/opinion-95-21State Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Bolton Central School District – Fund … by personnel costs and BOCES services. District officials have hired a special education teacher which has allowed them … appropriated fund balance, unrestricted fund balance would have exceeded the statutory limit by $1.1 million, or 5.1 …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County is comprised of two cities, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Affordable Home Ownership Development Program
… Purpose To determine whether Affordable Home Ownership Development … Program (Program) grant managers are awarding grant monies to existing and prospective homeowners in compliance with …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… Purpose of Audit The purpose of our audit was to examine the School’s financial operations … Charter School is located in Nassau County. Oversight of School operations is provided by the Board of Trustees …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsDiNapoli Criticizes Ill-Conceived Presidential Executive Order
… "Today's Presidential Executive Order is yet another ill-conceived … the global economy, and many of the investments of the New York State Common Retirement Fund. As shareholders, we will …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderDiNapoli Statement on Amazon's Agreement to Conduct an Independent Racial Equity Audit
… from its employment practices on its hourly workers. As a result of the agreement, DiNapoli and the New York State … the company’s business. The proposal was supported by 44.18% of the company’s shareholders, a record level of support … with assets of approximately $279.7 billion as of Dec. 31, 2021. The Fund holds and invests the assets of the New York …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-statement-amazons-agreement-conduct-independent-racial-equity-auditDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… six of the 20 checks we tested, totaling $3,316, did not have sufficient documentation. Although DIA officials … or bills attached to the claims, taxpayers do not have any assurance that these monies were used for valid …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252DiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… Strong collections in May show the economy continues to improve as spending rebounds from the effects of the … last month were relatively strong even compared to pre-pandemic numbers, rising 6.9 percent, or $93 million, … digits, ranging from 17.6 percent in Franklin County to 88.2 percent in Allegany County. In the last month of each …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayComptroller DiNapoli Releases Municipal Audits
… not have a written agreement or basis for rates charged to the Department of Corrections and Community Supervision … not deposit all funds intact. The coordinator held cash to pay vendors and reimburse staff who purchased incidentals … for as many as 93 days after being collected. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1Statewide Local Sales Tax Collections Up More Than 21 Percent
… Thomas P. DiNapoli announced today. Collections totaled close to $1.6 billion, up $276 million from July of last year. “Last month’s …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentFocus on Identity Theft
… The consequences of identity theft can be devastating for victims, ranging from having to rebuild a ruined credit … when no longer needed. Use two-factor authentication for online security. Use strong passwords or a password … frequently. Use only secure online shopping sites; look for secure URL beginning with “https” (rather than “http”) …
https://www.osc.ny.gov/reports/focus-identity-theftDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… an increase of 1.6% or $376 million from 2023, according to a report released today by State Comptroller Thomas P. … of the average pre-pandemic growth rate (3.8%) of 2011 to 2019 following the Great Recession. “New York’s local governments rely on sales tax collections to support essential services in their communities,” DiNapoli …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024State Agencies Bulletin No. 1933
… on the October LLS payment cycle even if the employee does not receive the October 2021 LLS payment due to an … Eligible employees in NS positions where the equated grade does not appear on the Position Data page. Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lumpUnified Court System Bulletin No. UCS-145
… Purpose To explain procedures for processing Judicial Supplemental … of inception is November 1, 2007) provides judges with up to $5,000 in payments for services and goods to support them …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-145-2009-judicial-supplemental-support-allowanceDiNapoli Finds Slow Property Tax Growth for Local Governments
… Municipalities and school districts face growing challenges to keep pace with increasing costs, according to New York State Comptroller Thomas P. DiNapoli’s 2014 … DiNapoli said. “As costs continue to rise, local officials have had to make difficult choices. Although some key …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsState Agencies Bulletin No. 897
… Purpose To provide agency procedures to process Longevity Payments and adjustments for overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/897-april-2009-50000-longevity-payments-long-term-seasonal-employeesState Agencies Bulletin No. 976
… Purpose To provide agency procedures to process Longevity Payments and adjustments for overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/976-april-2010-50000-longevity-payments-long-term-seasonal-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… did not establish adequate controls over user accounts to help prevent unauthorized use, access and loss nor did … Neither the board, nor the treasurer, provided oversight to compensate for these incompatible duties. As a result, 61 … funds. The town paid additional costs of $51,400 to have the accounting records created, the annual financial …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsAll-Agency Contract Evaluation System
… architect and engineering post-construction contracts have two categories and construction contracts have five categories. They are: Safety; Quality; Scheduling; … twice per year. In both situations, the contractors would have received a less-than-satisfactory overall rating, which …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-system