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Opinion 2002-14
… 5-524: A village may incur reasonable expenses for the primary purpose of conducting an investigation to … of pursuing a settlement of a claim against the village for property damage, even though work performed by the … such an investigation incidentally may benefit a private party. This is in reply to your inquiry concerning a village …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Outflows of Resources, Deferred Inflows of Resources, and Net Position (GASB Codification Section 1600 – Basis of … resources, much like that of a private-sector business. Net position is used as a practical measure of economic … are earned and most expenses are recognized as soon as a liability is incurred, regardless of the timing of related …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Agencies Bulletin No. 1952
… information and processing instructions regarding the PEF Nurse Uniform Maintenance Allowance. Affected Employees … of New York and PEF provide for a one-time lump sum $500 Nurse Uniform Maintenance Allowance. Effective Dates The PEF … be submitted beginning in Institution or Administration pay period 16L, using the following effective dates and check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… events, potentially putting the public at risk, according to an audit of the Department of Environmental Conservation … treatment works and publicly owned sewer facilities to report untreated and partially treated sewage discharges to … Discharge Elimination System Permit Requirements Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsOpinion 91-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … accounts payable and contractual obligations for purposes of termination of a public authority) PUBLIC AUTHORITIES LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 90-34
… receives foreign fire insurance tax moneys must use them for the benefit of the department or company, as determined … believe that a village may not adopt a local law providing for an emergency rescue and first aid squad to receive … require foreign fire insurance tax moneys to be expended for the use and benefit of the fire department or company …
https://www.osc.ny.gov/legal-opinions/opinion-90-34DiNapoli: NYC Immigrant Workforce Below 2015 Peak
… One Page Summary: Foreign-Born in the Workforce in NYC Other related work New York City’s Uneven Recovery: An …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakCost-Saving Ideas: Managing Workers' Compensation Costs
… provide your employees workers’ compensation coverage as a mandatory benefit. Local governments can get insurance for … manage your risk areas and ensure that your operations, policies and procedures aren’t contributing to your … carrier or a private consulting firm can help you develop policies and procedures to make safety and accident …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsState Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of … collect, record, disburse, reconcile and report court money in a timely manner. Because the justices did not … and reserves in place, the board increases the risk that money will not be available when expenditures become …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsParking Structures (2017-MS-3)
… parking structures were regularly inspected and repaired for the period January 1, 2015 through January 31, 2017. We … maintaining parking structures to be safe and acceptable for public use. Accordingly, the process of continuously … using the results from inspections to create a clear plan for repairs should be implemented. Officials should have …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3DiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… from the fire company's credit and debit cards to gamble at casinos in the Finger Lakes, Central New York and Las … example of the fundamental need for checks and balances at the local level over taxpayer money. I thank Ontario … authorities in a prompt fashion," Sheriff Povero said. "We at the Sheriff's Office have a great working relationship …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftUnderstanding the Audit Process
… the United States. Depending on the subject matter of the audit, we may also adhere to other auditing standards issued by various standard-setting bodies. The Audit Process at a Glance Opening Conference: Audit team and … constitutional and statutory authority . Resources Search Audits Contact for Audits and Reports … The State …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processDiNapoli Announces Results of General Obligation Bond Sale
… Tax-Exempt Refunding Bonds. The refunding will result in lower debt service payments, saving New York taxpayers …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-saleComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … All disbursements and loan payments reviewed appeared to be legitimate company expenditures and all transfers were deposited into an authorized bank account. …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… State tax collections totaled $18.6 billion in the first quarter of … months into New York's fiscal year and personal income tax collections are falling short of what was expected," … DiNapoli said. "Taxpayer anticipation of federal tax changes has contributed to the decline. Offsetting that, …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionOpinion 97-5
… (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of … and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, … to Village Law, §§6-622 and 22-2200, construct a private road with the costs assessed against adjoining properties. …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Town of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… also the appointed Receiver of Taxes. In 2012, the total tax warrant was approximately $9.9 million. Key Findings The … weaknesses with how the Clerk handled the $17.1 million of tax and penalty payments. The Board has not established … duties related to her position as the Receiver of Taxes. Tax collections were not deposited in the bank or remitted to …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267State Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… revenue windfall of nearly $3 billion by building up reserves and funding a number of the council’s spending … and rising costs. “The agreement will raise total spending for the city to $101 billion in fiscal year (FY) 2023, … 2023. “Spending increases since April 2022 include funding for new programs, some of which are funded only in FY 2023. …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementState Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Marathon Joint Fire District – Investment Program (Cortland County) District officials did not develop and manage a comprehensive investment program. The board did not develop and adopt a comprehensive written investment policy as required by state law until the end of the audit …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 818
… OSC Actions OSC sent the 2007 employee W-2 file to SSA for comparison with SSA’s database using the SSA Enumeration … a copy of each letter and any responses from the employee for four (4) calendar years. If the Social Security … Internal Revenue Service. Follow existing OSC procedures for the issuance of corrected W-2s. If the employee believes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/818-verification-social-security-numbers-and-names-reported-w-2-statements